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Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight

Author

Listed:
  • Victoria Stanciu

    ()

  • Andrei Tinca

    (Bucharest University of Economic Studies, Romania)

Abstract

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors’ research results designed to examine the Romanian firms’ perspective on KM. The authors strive to understand how the audit firms manage their knowledge aiming at providing quality services with added value. The important changes in auditing and accounting standards and national regulations and the dynamic of the profession in the Big Data era determine the need of a continuous process of information gathering and storage next to the increase of accountants and auditors’ expertise and skills. The investigation revealed an insufficient understanding of KM concept and lack of focus on KM process implementation, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools for audit and KM purposes and insufficient training on KM issues. The paper contributes to the KM and auditing literature by demonstrating the need to urgent the implementation of KM systems in Romanian audit firms and providing suggestions in this regard.

Suggested Citation

  • Victoria Stanciu & Andrei Tinca, 2017. "Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 147-163, March.
  • Handle: RePEc:ami:journl:v:16:y:2017:i:1:p:147-163
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    More about this item

    Keywords

    Knowledge management; accounting; auditing; organizational culture; performance;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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