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Knowledge management and the management accountant

May 31, 2005 · 157.3 KB Download

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Knowledge is a key organisational resource. Acquiring knowledge is a concern of organisations as most are significantly knowledge–dependent for their success. There is a difference between data, information and knowledge. Data is defined as raw facts.

Information is organised data that results from the processing of data for a purpose but without any interpretation (for example, its summarisation and reporting). Knowledge implies the application of a cognitive process to the information so that it becomes useful. Conclusions can be drawn

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