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| Tekijä: | Birkett, W. P. |
| Otsikko: | Management accounting and knowledge management (management accounting, Aufgabenwandel, know-how) |
| Lehti: | Management Accounting (US)
1995 : NOV, VOL. 77:5, p. 44-48 |
| Asiasana: | |
| Vapaa asiasana: | UNTERNEHMENSSTRATEGIE |
| Kieli: | eng |
| Tiivistelmä: | Finding a new relevance for management accounting and sustaining competitive value through strategically directed knowledge management are two central themes in contemporary discussions about organizational development. The intersection of these themes illustrates how a new role, which brings knowledge management within its scope, has been created for management accounting. Strategic resource management is the recovered domain of a new management accounting. The historical function of accounting for resources will be redirected at value creation through strategic change. |
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