Knowledge Management and Management Accounting

Mojca Gornjak
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Mojca Gornjak: International School for Social and Business Studies Celje, Slovenia,

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Abstract: The science of management accounting began to develop in the eighties of the last century, the science of knowledge management in the nineties. Today's businesses bases on knowledge thus, knowledge management and management accounting are an integral part of the organization and the organizational processes. The importance of knowledge is not only in knowledge itself, or the knowledge of the individual or the organization, but the knowledge of using processes in knowledge management systems, which brings to the organizations a competitive advantage. Similarly, we can conclude for management accounting. Organization can be more effective and have a competitive advantage in the market by changing the organizational processes of management accounting, as confirmed by the results of research (Becerra-Fernandez & Sabherwal, 2001; Cadez, 2006; Kaplan, 1998; Schiller, 2010; Vaivio, 2008). In the conceptual model, which requires empirical study and is based on quantitative research, we will try to linked strength and directness or indirectness impact of changes in management accounting processes on efficiency and innovation organizations.

Keywords: knowledge management; management accounting; sustained competitive advantage (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:tkp:mklp14:1349-1359

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