Corinne Janicot and Sophie Mignon (2009)
KNOWLEDGE CODIFICATION IN AUDIT AND CONSULTING FIRMS: A CONCEPTUAL AND EMPIRICAL APPROACH, Full Text
In: EURAM 09, European Academy of Management, 9th Conference, 11-14 May, Liverpool .
Although knowledge codification makes it possible to exchange and disseminate knowledge
throughout the organization and reduce access time, enhancing the quality of engagements and
relationships with clients remains problematic. We propose a model for knowledge codification built
on the concepts of the service’s time-related value and cognitive value, assessed with the aid of
integrative information technologies (network of knowledge bases) and interactive information
technologies (shared workspaces). The model, applied to a consulting firm involved in knowledge
codification strategy, shows a significant improvement of time-related value and a significant partial
improvement cognitive value of the service.