A Knowledge Management Approach To Format The Financial World-Class Policies

The range of techniques associated with competitive market structure has expanded rapidly since the inception of AI and ES in the 1980s. Schonberger (1986) integrated these techniques into the generic term world-class policies (WCF). The range and sophistication of these techniques place WCF status beyond the aspirations and competence of many financial institutes. In order to have sufficient level on FWCP, the related Knowledge could manage like the other capital assets KM appeared in this area. Knowledge management is as an open and a dynamic system that use different feedback loops and functions to update and promote the organizational knowledge. For the most part, knowledge management efforts have focused on developing new applications of financial information technology to support the capture, retrieval, and distribution of explicit and implicit knowledge. The paper explores how the concept of knowledge management can be relevant to FWCP decisions, through eighteen case studies based on small to large sized financial institutes experiencing both rapid growth and increasing international competition. The result of this pilot study indicates that the major obstacle to implementing a FWCP decisions is the lack of expertise or resources in conducting the lack of employees’ understanding, education and training in carrying out the process

Knowledge Management and Job Performance: The Case of Lebanese Banking Sector

This study examines the impact of knowledge management on the job performance of Lebanese banking sector during 2019. The research employed knowledge acquisition, knowledge sharing, knowledge creation, knowledge codification and knowledge retention as proxies to analyze the knowledge management variable. The job performance is measured by considering quantitative and qualitative variables. The research reveals that knowledge acquisition, knowledge sharing, knowledge creation and knowledge retention have a positive impact on the job performance of the Lebanese banking sector. The result also reveals a non significant impact of knowledge codification on the job performance. The knowledge management should be as a mandatory condition in banking sector for making high level of job performance.   Keywords: Knowledge Management, Job Performance, Banking Sector, Technology, Knowledge Retention.  JEL Classifications: M1, M12, D8 DOI: https://doi.org/10.32479/irmm.924

A influência dos fatores contingenciais nas práticas gerenciais de indústrias paranaenses

Orientador : Prof. Dr. Lauro Brito de AlmeidaDissertação (mestrado) - Universidade Federal do Paraná, Setor de Ciências Sociais Aplicadas, Programa de Pós-Graduação em Contabilidade. Defesa: Curitiba, 2014Inclui referênciasÁrea de concentração : Contabilidade e finançasResumo: Ao longo das últimas décadas presenciamos o desenvolvimento de artefatos de contabilidade gerencial, tanto por praticantes como acadêmicos. As diferentes técnicas de contabilidade gerencial foram desenvolvidas com o objetivo de melhorar a gestão das organizações. No entanto, a despeito da oferta e dos fatores que influenciam a demanda por essas novas técnicas gerenciais, estudos concluíem que a absorção destas pelas empresas pode ser considerada baixa. Nesse sentido, umas das abordagens notoriamente utilizadas para tentar explicar a variação da adoção de diferentes práticas de contabilidade gerencial é a Teoria Contingencial. Esta abordagem preconiza que não há uma estrutura única para todas as organizações em todas as circunstâncias, que no decorrer do tempo a estrutura organizacional se modifica adaptando-se as contingencias, da mesma forma as práticas gerenciais evoluem a fim de dar suporte a estrutura organizacional. A evolução das práticas gerenciais foi estabelecida pela International Federation of Accountants (IFAC) em 1998. O presente estudo, portanto, possui como finalidade analisar se há relação entre a adoção das práticas de contabilidade gerencial - conforme definido pela IFAC 1998 - pelas indústrias paranaenses e as características empresariais (externas e organizacionais). A população deste estudo compreende as empresas paranaenses cadastradas em 2012 na FIEP- Federação das Indústrias do Estado do Paraná. O instrumento de coleta de dados utilizado foi um questionário previamente formulado, aplicado aos controllers ou equivalentes. Para análise dos dados utilizou-se técnicas estatísticas de análise multivariada, mais especificamente, análise de clusters e Kruskal-Wallis. Os resultados apresentados fornecem uma indicação de que as práticas de contabilidade gerencial tradicionais ainda são mais utilizadas do que as técnicas mais sofisticadas, no entanto, os resultados indicam uma leve mudança no cenário gerencial, apesar de que as práticas consideradas tradicionais prevaleçam, as empresas que utilizam práticas sofisticadas representam um numero considerável da amostra (39%). Em relação as cinco hipóteses apresentadas na dissertação, os resultados apontam que para a amostra da presente pesquisa, apenas a estratégia organizacional adotada, liderança em custos ou diferenciação, influenciam na adoção de práticas gereciais mais sofisticadas, e diferentemente de outros estudos, a incerteza ambiental, a estrutura organizacional, o porte e o poder dos clientes não determinam a adoção de práticas gerenciais consideradas mais sofisticadas. Palavras-chave: Práticas gerenciais; Teoria contingencial; Industrias paranenses.Abstract: Over the past few decades we have witnessed the development of management accounting articles, both by practitioners and academics. The various techniques of management accounting have been developed with the aim of improving the management of organizations. However, despite the offer and the factors that influence the demand for these new management techniques, researches have concluded that absorption by these companies can be considered low. In this regard, one of the approaches notoriously used to try to explain the variation of adopting different practices of management accounting is the Contingency Theory. This approach calls for there is no single structure for all organizations in all circumstances; that over time the organizational structure changes in order to be adapted to contingencies, in the same way, management practices move in order to support the organizational structure. The evolution of management practices was established by the International Federation of Accountants (IFAC) in 1998. The present study, therefore, has as purpose to analyze whether there is a relationship between the adoption of management accounting practices - as defined by IFAC 1998 - by Paraná industries and business characteristics (external and organizational). The study population included Paraná companies registered in 2012 in FIEP - Federation of Industries of the State of Paraná. The data collection instrument used was a pre-formulated questionnaire applied to controllers or equivalent. For data analysis, more specifically, we used statistical techniques of multivariate cluster analysis and Kruskal - Wallis. The present results provide an indication that the traditional management accounting practices are even more used than the more sophisticated techniques, however, the results indicate a slight change in managerial scenario, although considered traditional practices excel, companies which use sophisticated practices represent a considerable number of the sample (39%). Regarding five hypotheses presented in the dissertation, the results indicate that for the sample of this survey, only the organizational strategy adopted, cost leadership or differentiation, influence the adoption of more sophisticated management practices , unlike other studies , environmental uncertainty, organizational structure, the size and power of the customers do not determine the adoption of more sophisticated management practices considered. Keywords: Management practices; Contingency theory; Paranenses industries

Goal-orientated knowledge management

Knowledge Management (KM) is a mystifying and multidimensional concept. Although recognised as a discipline since the mid 1990's, KM continues to produce controversial debate amongst academics and practitioners from a variety of backgrounds. The competing schools of thought in the KM field stimulate fragmentation, which has led to the development of a wide variety of KM strategies and approaches. The literature review reveals that the majority of organisations consider KM to be strategically important, yet at the same time the majority of KM initiatives fail. One of the most fundamental reasons for the high failure rate in KM initiatives seems to be a distinct lack of focus and direction. There isn't enough attention paid to the specific objectives that each organisation is trying to deliver with the support of KM. It is often assumed, mistakenly, that managing knowledge simply pays off in the long term. These observations provide strong indication of the need for goal-oriented thinking in KM. This notion is reinforced by lessons learnt from a pilot KM initiative that follows conventional KM thinking and, ultimately, fails. In response, the Goal-Oriented Knowledge Management (GOKM) methodology is proposed, which focuses on organisational goals and combines various KM approaches according to context and objectives. GOKM is applied, evaluated and refined via three case studies at the Danwood Group, HSBC Bank and HBOS Bank. An overall evaluation of GOKM is presented, based on five key criteria (bottom-line results, added value, flexibility, usability and durability). In addition, the impact of GOKM in each participating organisation is measured against specific criteria that are set by senior management. The research has shown that GOKM has significant potential to be applicable in a wider context and this thesis makes a sizable contribution to the development of goal-oriented KM theory.EThOS - Electronic Theses Online ServiceGBUnited Kingdo

Una propuesta metodológica para la valoración de los intangibles empresariales

644 p.La presente tesis doctoral plantea una metodología general para la valoración de los intangibles empresariales. La relevancia de los intangibles como fuente de ventaja competitiva es aceptada tanto por la comunidad académica como por el mundo empresarial. Sin embargo, la información de la que disponen las empresas sobre sus intangibles es limitada siendo su valoración una posible solución. Las empresas muestran interés en conocer el valor de sus intangibles impulsadas tanto por motivos internos como externos.Las metodologías de medición y valoración de los intangibles desarrolladas hasta la actualidad muestran deficiencias que limitan su generalidad y aplicabilidad por parte de las empresas.Se propone una metodología basada en el cálculo del valor de las competencias básicas de carácter intangible, tanto como proyecto básico como de las opciones reales que pueda llevar incorporadas.A continuación, y para comprobar el grado de aplicabilidad de esta propuesta se realiza un estudio de campo que recoge la percepción de los gestores empresariales sobre su capacidad de estimación de los distintos parámetros que requiere la aplicación de la metodología. Asimismo se realiza la implantación de la metodológica en dos casos concretos.La aplicabilidad de la metodología planteada está condicionada por la capacidad de gestión de las empresas. Se observa que aquellas empresas que son capaces de valorar sus intangibles obtienen un rendimiento superior. La gestión de los intangibles precisa de mecanismos que permitan evaluar el efecto de las decisiones adoptadas en el valor de los intangibles

How digital data are used in the domain of health: A short review of current knowledge

In the era of digitalization, digital data is available about every aspect of our daily lives, including our physical and mental health. Digital data has been applied in the domain of healthcare for the detection of an outbreak of infectious diseases, clinical decision support, personalized care, and genomics. This paper will serve as a review of the rapidly evolving field of digital health. More specifically, we will discuss (1) big data and physical health, (2) big data and mental health, (3) digital contact tracing during the COVID-19 pandemic, and finally, (4) ethical issues with using digital data for health-related purposes. With this review, we aim to stimulate a public debate on the appropriate usage of digital data in the health sector

Una propuesta metodológica para la valoración de los intangibles empresariales

644 p.La presente tesis doctoral plantea una metodología general para la valoración de los intangibles empresariales. La relevancia de los intangibles como fuente de ventaja competitiva es aceptada tanto por la comunidad académica como por el mundo empresarial. Sin embargo, la información de la que disponen las empresas sobre sus intangibles es limitada siendo su valoración una posible solución. Las empresas muestran interés en conocer el valor de sus intangibles impulsadas tanto por motivos internos como externos.Las metodologías de medición y valoración de los intangibles desarrolladas hasta la actualidad muestran deficiencias que limitan su generalidad y aplicabilidad por parte de las empresas.Se propone una metodología basada en el cálculo del valor de las competencias básicas de carácter intangible, tanto como proyecto básico como de las opciones reales que pueda llevar incorporadas.A continuación, y para comprobar el grado de aplicabilidad de esta propuesta se realiza un estudio de campo que recoge la percepción de los gestores empresariales sobre su capacidad de estimación de los distintos parámetros que requiere la aplicación de la metodología. Asimismo se realiza la implantación de la metodológica en dos casos concretos.La aplicabilidad de la metodología planteada está condicionada por la capacidad de gestión de las empresas. Se observa que aquellas empresas que son capaces de valorar sus intangibles obtienen un rendimiento superior. La gestión de los intangibles precisa de mecanismos que permitan evaluar el efecto de las decisiones adoptadas en el valor de los intangibles