Knowledge as a measurable object in business contexts / Ettore Bolisani in Knowledge management research and practice, Vol. 10 N° 3 (Septembre 2012)  

Public ISBD [article]  inKnowledge management research and practice > Vol. 10 N° 3 (Septembre 2012) . - pp. 275–286 Titre : Knowledge as a measurable object in business contexts : A stock-and-flow approach Type de document : texte imprimé Auteurs : Ettore Bolisani, Auteur ; Alessandro Oltramari, Auteur Année de publication : 2012 Article en page(s) : pp. 275–286 Note générale : Management Langues : Anglais (eng) Mots-clés : Knowledge accounting measurement stocks flows objects Accounting system Résumé : This paper addresses the issue of knowledge accounting in business contexts. Despite the efforts of researchers and practitioners, the approaches that have been proposed are different, have several limitations, and their soundness and usefulness have been questioned. Moving from a critical review of the state-of-the art of the methods of knowledge accounting already proposed in the knowledge management literature, the paper illustrates an approach to account for knowledge based on a recognition and measurement of knowledge objects flowing from the stocks of different economic players. This approach can allow a measurement of knowledge generated, possessed, and exchanged by companies, based on charts and indicators similar to those employed in traditional accounting. This can improve the interpretation and comparability of economic measures of knowledge in different business cases and over time. ISSN : 1477-8238 En ligne : http://www.palgrave-journals.com/kmrp/journal/v10/n3/abs/kmrp201213a.html [article] Knowledge as a measurable object in business contexts : A stock-and-flow approach [texte imprimé] / Ettore Bolisani, Auteur ; Alessandro Oltramari, Auteur . - 2012 . - pp. 275–286. Management Langues : Anglais (eng) in Knowledge management research and practice > Vol. 10 N° 3 (Septembre 2012) . - pp. 275–286 Mots-clés : Knowledge accounting measurement stocks flows objects Accounting system Résumé : This paper addresses the issue of knowledge accounting in business contexts. Despite the efforts of researchers and practitioners, the approaches that have been proposed are different, have several limitations, and their soundness and usefulness have been questioned. Moving from a critical review of the state-of-the art of the methods of knowledge accounting already proposed in the knowledge management literature, the paper illustrates an approach to account for knowledge based on a recognition and measurement of knowledge objects flowing from the stocks of different economic players. This approach can allow a measurement of knowledge generated, possessed, and exchanged by companies, based on charts and indicators similar to those employed in traditional accounting. This can improve the interpretation and comparability of economic measures of knowledge in different business cases and over time. ISSN : 1477-8238 En ligne : http://www.palgrave-journals.com/kmrp/journal/v10/n3/abs/kmrp201213a.html

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