KNOWLEDGE MANAGEMENT IN ACCOUNTING FOR FIRMS: BEST PRACTICES AND LEARNING LESSONS FOR KAZAKHSTAN

Abstract

Since gaining its independence the Republic of Kazakhstan has undergone a series of changes – transition to market economy, knowledge based economy, and knowledge society. The process of globalization and rapid growth of information technologies have introduced such new terms as knowledge management, knowledge sharing, knowledge transfer, and knowledge organizations for Kazakhstani business entities. This article explores the efficiency and importance of knowledge management for business entities, and benchmark of best practices for Kazakhstan. Especially, need for innovativeness to be addressed by different knowledge management practices are highlighted

Keywords

• knowledge management, accounting, intangible assets, information, innovation, Kazakhstan

Kaynakça

1. Ali H.M. & Ahmad N.H. (2006). Knowledge Management in Malaysian Banks: a
2. New Paradigm. Journal of Knowledge Management Practice, Vol. 7, No. 3, September 2006. http://www.tlainc.com/articl120.htm, [Accessed 20.11.2012]
3. Bellinger, G. (2004). Knowledge management –emerging perspectives. http://www.systems-thinking.org/kmgmt/kmgmt.htm, [Accessed 20.11.2012]
4. Gray, R.H., Bebbington, J., Walter, D. (1993). Accounting for Environment. Paul
5. Chapman Publishing, London Key trends in human capital 2012. A global perspective. www.pwc.com/hrs Accessed 10.03.2013]
6. Milner B.Z. (2003). Knowledge management concept in contemporary organizations. Russian Journal of Management. Issue 1, pp. 57-76.
7. Patrut, V.; Ciuraru-Andrica, C.; Luca, M. (2008), Green Accounting – a
8. Challenge for the Accountant Specialist, Analele Universităţii din Oradea, 3, accountancy/252.pdf Quast L. (2012). Why Knowledge Management Is Important To The Success Of

9. Your Company. http://www.forbes.com/sites/lisaquast/2012/08/20/why- knowledge-management-is-important-to-the-success-of-your-company/ [Accessed 11.2012]
10. Radneantu N., Gabroveanu E. & Stan R. (2010). “From traditional accounting to knowledge based accounting organizations”, Annals of the University of
11. Petrosani, Economics, 10 (1), pp. 307-318
12. Sori, Z.M. (2009). Acconting Information Systems (AIS) and Knowledge
13. Management: A Case Study. American Journal of Scientific Research. Issue 4, pp 44. Syed-Ikhan, S.O.S. (2004). Benchmarking Knowledge Management in a Public
14. Organization in Malaysia. Benchmarking: An International Journal, 11 (3) Thomas, V. and Kleiner, B.H. (1995). New developments in computer software. Industrial Management & Data Systems, 95 (6)
15. Wilson, T.D. (2002). "The nonsense of 'knowledge management'". Information
16. Research 8 (1). http://informationr.net/ir/8-1/paper144.html. [Accessed 12.2012]
17. World Economic Forum (2012) The Global Information Technology Report 2012:
18. Living in a Hyperconnected World. WEF. World Economic Forum (2013) The Global Information Technology Report 2013:
19. Growth and Jobs in a Hyperconnected World. WEF