L'Entreprise à l'ère de l'Economie de la Connaissance

Although left for a few decades the era Taylorism, we have done nothing but enter the era of the accoutable persons i.e. people who, making decisions, are able and have the will to justify them; there is a true request which started to appear in the field of the finance (in France, Law of Financial Safety echoing the law Sarbanes-Oxley in the United States) but which will not fail to extend gradually to the other fields by contagion because the financial field is only the reflection of what takes place within. These accountable persons will justify of as much better the decisions than those will have been made within the framework of a collaborative work; the justification can be based only on facts, reasoning and a context corresponding to a certain number of allowed values of reference by the concerned organization. These facts, this reasoning revealing new facts, these values of reference, all that constitutes knowledge i.e. a whole of signals or stimuli helping us with better perceiving and understanding the world which surrounds us. Either they are preexistent with the process of decision-making or are its consequence, this knowledge must be able to be communicated to any person entitled to justify the decision made even the not-decision (indeed, the fact of not making a decision when a problem has to be solved can paralyse the activity of various recipients to even have serious consequences and must be able to be justified as well as a decision). This need for justification has an indirect effect but great importance; when an activity is carried on and that one has accounts to report, its good execution is not enough to secure you against any critic because it is necessary to be able to show the cogency of this activity and the adopted step, taking into account the aim in view; there is thus a permanent questioning in the light of the evolution of the context and the environment. The justification starting from knowledge is thus not a simple obligation but a factor of progress, innovation and adaptation to ...