Chapter

Management Accounting and the Knowledge Production Process

Alnoor Bhimani

in Management Accounting in the Digital Economy

Published in print November 2003 | ISBN: 9780199260386
Published online August 2004 | e-ISBN: 9780191601231 | DOI: http://dx.doi.org/10.1093/0199260389.003.0014
 Management Accounting and the Knowledge Production Process

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This chapter develops an accounting-based concept of the knowledge production process. The process is rooted in the relational capital element of intellectual capital, and based on assumptions of connectivity, and of experience of sharing and knowledge transfer. The accounting implications of the process are two-fold: the management accounting technology and its related toolbox must be reconsidered on the basis of connectivity, and the management accounting orientation would need a shift towards issues of interactive control models.

Keywords: management accounting; knowledge production; connectivity

Chapter.  9866 words.  Illustrated.

Subjects: Financial Markets

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