Knowledge management and administration depend on semiotic information systems

H. Will

International Journal of Management and Decision Making, 2006, vol. 7, issue 1, 36-57

Abstract: Knowledge management and administration have been defined according to the symbol system hypothesis. This paper argues that they depend instead on semiotic information systems that entail an event-driven and dispositional user perspective. Semiotics as the theory of signs implies that information systems be designed as contextual knowledge and action support systems. This has behavioural, conceptual and technological implications and suggests that cognitive, ethical, methodological, organisational and technological criteria must be met if we are to replace traditional, un-assuring data, model, and information processing systems with those that can provide assurances to their users. Assurance is a transient attribute of information because what we know changes frequently and what we receive in terms of information may neither be believable nor true. To dispel doubts requires built-in assurances based on proper internal control systems, understood as meta-information systems, and re-assurances by such assurors as competent, ethical, and independent auditors.

Keywords: accountability; assurance; audit; belief; confidence; decision; fraud; governance; internal control; knowledge administration; knowledge management; risk; semiotics; truth; semiotic information systems; meta-information systems. (search for similar items in EconPapers)
Date: 2006
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