Avec le management de la connaissance, le problème est de savoir si l'on serait face à un modèle organisationnel ou un thème organisationnel ? Dans le premier cas, les comptabilités doivent se plier aux contraintes normatives du modèle organisationnel alors que, dans le second, son champ...

In logistics, freight transportation is a major source of income in a country's economy. One of the most popular strategies is logistics sharing, which is a complex problem due to the involved stakeholders. Moreover, the current several transport operations are extremely expensive due to the...

This paper explores the contribution of communal structures such as Communities of Practice (CoPs) on intraorganizational Knowledge Management (KM). First, we look at intraorganizational knowledge management and explore the role that information systems can play. We introduce the idea of...

Faced with strong environmental issues, the agricultural sector has to revise deeply its aims and performance criteria. Numerous methods have been proposed to involve heterogeneous stakeholders in farming system design, and several authors highlight the importance of reflexivity in such...

la réalité de l'entreprise : la connaissance est un enjeu économique majeur de demain. Créer, capitaliser et partager son capital de connaissances est une préoccupation de toute organisation performante. Mais cerner ce qu'est vraiment la gestion des connaissances dans une organisation n'est...

The two main objectives of the project are: *) Knowledge capitalisation : to integrate the huge amount of knowledge accumulated by EDF during those last twenty years on safety, summarised in the APE (Approche Par Etats, State-oriented Approach), methodology which is an approach based on the...

Pendant de nombreuses années, la recherche en gestion des connaissances s'est intéressée à l'élaboration, pour le niveau opérationnel de l'entreprise (les métiers), de méthodes, outils et démarches de repérage, de préservation, de formalisation, d'enrichissement et de valorisation des...

Human knowledge has always been an object of research. Social systems have generated huge Knowledge Capital, depending on their project and their environment. These sets of knowledge are structured as systems, and are new research objects. Analysis of such systems are of great importance in our...

L'ensemble des connaissances d'une organisation est une véritable richesse qu'il convient de gérer au mieux. Il est souvent intéressant de rendre cette richesse tangible en terme d'informations, c'est à dire de rendre visible le capital de connaissances. Une visibilité accrue sur le...

Purpose - This paper contributes to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach - The research question is answered through the example of research into linkages between accounting...