Organisation and expertise: an exploration of knowledge bases and the management of accounting and consulting firms

Article Abstract:

A model of professional services firms (PSF) that considers the role and diversity of knowledge is presented. It is contended that the nature of the knowledge base and the knowledge management strategies within the organization establish a tie between the professional staff market and the professional service market within the PSF. Knowledge management in two British professional services firms, which differed in size and nature of service offering, was examined to contrast the knowledge form and content in these organizations. Based on these case studies, it is proposed that the professional services sector can accommodate a multitude of knowledge management strategies, that the organizational structure of a firm will be affected by the nature of its knowledge base, and that a firm's size does not predetermine its knowledge form and extent of codification.

Management Consulting Services, Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Business & Mgmt Consulting, Accounting firms, Accounting services, Business consultants, Management consultants, Consulting services

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Visions of organization and organizations of vision: the representational practices of information systems development

Article Abstract:

Information systems development in the UK National Health Service (NHS) was examined with particular focus on the groups of related techniques used to structure a portion of this process and on the impact of these techniques on the reconceptualization and representation of the organization. Specifically, the study sought to demonstrate that objects, persons and events cannot be divorced from the practice of representation that gives them presence. It was contended that the concept of the frame is a vital tool for the creation of a convincing representation and the elimination of of competing alternatives. The NHS's experience in information systems development was used to demonstrate the operationalization of visions of organization. In this case, information technology was used to transform activities and transactions into controllable objects.

Technology application, United Kingdom. National Health Service, Organizational effectiveness, Mental representation, Mental representations

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Soliciting user-input during the development of an accounting information system: investigating the efficacy of group discussion

Article Abstract:

A longitudinal field experiment was conducted to study the effect of group discussion when requesting for user requirements of an accounting information system. A total of 346 people were randomly assigned to individual and group treatment conditions. Surveys were conducted before and after the experiment to evaluate cognitive, motivational and desired outcome factors. Objective measures of cognition were gathered during a five-week user-input period and actual performance data were obtained over 18 months. Results revealed enhanced human performance and better user attitudes from group members, as in contrast to individual users who were not permitted to discuss relevant issues with peers before giving their suggestions to system developers.

Prepackaged software, Software Publishers, Financial, Acctg Software Pkgs (Micro), Information Systems, Software, Financial software, Work groups, Teamwork (Workplace), Accounting, Accounting software, Discussion

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