Accounting Information Systems and Knowledge Management Systems: An Integrated Approach for Strategic Control

Roberto Del Gobbo ()
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Roberto Del Gobbo: University of Macerata

A chapter in Accounting Information Systems for Decision Making, 2013, pp 139-149 from Springer

Abstract: Abstract The aim of this chapter is to highlight the potential role of integration of Accounting Information System (AIS) and Knowledge Management Systems (KMS) for strategic control. The benefits of this integration can be expressed in terms of better support to knowledge conversions and enhanced access to knowledge embedded in tacit models by applying knowledge discovery techniques for model externalization. We propose a modified version of PROFSET model as a tool for realizing the integration: combining elements from AIS (to calculate product profitability) and KMS (to discover regularities in the purchase behaviour of customer), the PROFSET model can enhance the quality of support provided to decision makers and produce benefits that cannot be realized with any one system.

Keywords: Accounting information system; Knowledge management system; Profitability analysis (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/978-3-642-35761-9_8

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