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Knowledge codification in audit and consulting firms: a conceptual and empirical approach

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  • Corinne Janicot
  • Sophie Mignon

Abstract

Although knowledge codification makes it possible to exchange and disseminate knowledge throughout the organization and reduce access time, enhancing the quality of engagements and relationships with clients remains problematic. We propose a model for knowledge codification built on the concepts of the service's time value and cognitive value, assessed with the aid of integrative Information Technology (network of knowledge bases) and interactive Information Technology (shared workspaces). This model, applied to a case study concerning an audit and consulting firm that has embarked on a knowledge codification strategy, shows a significant improvement in the service's time value and a significant partial improvement in the service's cognitive value.

Suggested Citation

  • Corinne Janicot & Sophie Mignon, 2012. "Knowledge codification in audit and consulting firms: a conceptual and empirical approach," Knowledge Management Research & Practice, Taylor & Francis Journals, vol. 10(1), pages 4-15, March.
  • Handle: RePEc:taf:tkmrxx:v:10:y:2012:i:1:p:4-15
    DOI: 10.1057/kmrp.2011.38
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    Cited by:

    1. Chris Kimble & José Braga Vasconcelos & Álvaro Rocha, 2016. "Competence management in knowledge intensive organizations using consensual knowledge and ontologies," Information Systems Frontiers, Springer, vol. 18(6), pages 1119-1130, December.
    2. Kohler, Hervé & Pochet, Christine & Gendron, Yves, 2021. "Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm," Accounting, Organizations and Society, Elsevier, vol. 95(C).

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