51. Fuzzy Evaluation Model of Accounting Firm Knowledge Management Performance
- Author
-
Zhi-hong Zhu and Da-wei Xue
- Subjects
Knowledge-based systems ,Knowledge management ,Throughput accounting ,Computer science ,business.industry ,Accounting management ,Management accounting ,Accounting information system ,Knowledge value chain ,Cost accounting ,business ,Human capital - Abstract
On the basis of analyzing evaluation index factors of accounting firm knowledge management performance from the four aspects of recognition degree, human capital, structure capital and knowledge system with the he particularity of accounting firm knowledge management, the multi-level fuzzy comprehensive evaluation model of accounting firm knowledge management performance is established. Application in practice shows that the model can overcome the subjective defect of qualitative evaluation method and has rationality and validity. The model is a kind of practical tool on evaluating accounting firm knowledge management performance, which makes accounting firm clearly understand their present situation of knowledge management and highlights the future direction of the subsequent knowledge management projects’ implementation.
- Published
- 2009