Knowledge Economy, Knowledge Management dan Akuntansi: Prospek dan Tantangan

Efferin , Sujoko (2006) Knowledge Economy, Knowledge Management dan Akuntansi: Prospek dan Tantangan. Akuntansi Dan Teknologi Informasi, 5 (1). pp. 69-82. ISSN 1412-5994

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Abstract

This paper is aimed at providing description of the current emergence of knowledge economy, knowledge management (KM), challenges facing accounting discipline and agenda for future accounting development. The dynamics of contemporary business environments, especially technological, competitive, international economic and social changes has created the conditions of possibility leading to the emergence of knowledge economy and, consequently, knowledge management. Knowledge management involves processes such as creating and acquiring, organising and storing, transferring and sharing, and applying knowledge. Accounting needs to respond to this development by transforming itself from a financial metric-based reporting and information system to the new models in financial accounting, management accounting and accounting information system. In financial accounting, new reporting models need to be developed to accomodate intangible, non-financial information and narrative-based information. In management accounting and control system, traditional quantitative result control needs to be transformed into human-focused management planning and control system. In accounting information system, new models need to be developed to facilitate and establish knowledge collaboration, KM administrative system, KM process standardisation and knowledge database.

Item Type: Article
Uncontrolled Keywords: knowledge economy, knowledge management, lingkungan bisnis dan akuntansi
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Eko Setiawan 194014
Date Deposited: 07 Sep 2017 02:11
Last Modified: 07 Sep 2017 02:11
URI: http://repository.ubaya.ac.id/id/eprint/30662

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