The metrics of knowledge: Mechanisms for preserving the value of managerial knowledge

Geisler, Eliezer

doi:10.1016/j.bushor.2007.07.001

Cited by 29 publications

(7 citation statements)

References 29 publications

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“…Furthermore, audit fees have been found to increase after audit partner rotation, suggesting that additional audit effort is needed to ensure consistent audit quality following partner rotation (Bedard and Johnstone ). Finally, Geisler () argues that the key to preservation of knowledge is to establish interactions within an organisation through socialisation, continuous reporting, tutoring and mentoring.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects

Arthur

Endrawes

2017

Australian Accounting Review

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This study investigates the impact of audit partner rotation on audit quality and whether industry specialisation moderates such a relationship. The results of this study show that audit partner rotation can enhance audit quality but only when both the incoming audit partner and the audit firm are industry specialists. The results of the study provide valuable insights into the effectiveness of audit partner rotation and auditor industry specialisation practices, and their impact on audit quality. The results have implications for the profession as well as regulators regarding audit partner and audit firm industry specialisation. This is the first study to examine the moderating effect of industry specialisation on the auditor rotation-audit quality relationship at the partner level. The introduction of industry specialisation as a moderating factor provides additional insights into the auditor rotation-audit quality relationship at the partner level.

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Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects

Arthur

Endrawes

2017

Australian Accounting Review

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“…In addition to disrupting normal staff interactions and networks that would otherwise lead to organizational learning and knowledge creation (Winkelen and McDermott, 2008), frequent restructuring might also discourage employees from thoroughly learning new roles, since they know they are likely to be reassigned or rotated again in the future. Moreover, knowledge often falls through the cracks and is lost when employees frequently shift organizational roles (Geisler, 2007).…”

Section: Drivers and Impacts Of Knowledge Lossmentioning

confidence: 99%

Understanding and managing knowledge loss

Daghfous

Belkhodja

Angell

2013

Journal of Knowledge Management

131

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Purpose – Research on knowledge loss is at an early stage of evolution. This paper seeks to extend the existent literature through an exploratory investigation of the drivers and impacts of knowledge loss, as well as associated retention strategies within manufacturing and service operations. Design/methodology/approach – Multiple research streams are used to explore and capture the complexities and intricacies of knowledge loss within four firms. The author follows a multiple case study approach with theoretical sampling of manufacturing and service firms. Findings – The results of this study suggest that organizations should retain and diffuse architectural knowledge, improve strategic coordination among units, develop existing capabilities through different networking strategies and more effective networks, and transform these capabilities into effective organizational routines to mitigate knowledge loss and increase knowledge retention. Meanwhile, relying solely on standard operating procedures, information systems, and codification of knowledge in databases could undermine knowledge retention and lead to knowledge loss. Practical implications – A comprehensive strategy to guide knowledge management efforts and actions should be adopted. Moreover, knowledge cannot be retained without the adoption of an integrative approach that comprises various strategies and without management commitment and drive. Originality/value – The findings of this exploratory investigation add to the understanding of the knowledge loss phenomenon by showing that it is much more complex than was found in earlier studies emanating from various research streams. The paper proposes directions for future research.

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“…KM can be divided into a number of practices such as knowledge identification, knowledge creation, knowledge storage, knowledge dissemination and knowledge application (Wiig, 1997;McAdam and Reid, 2001;Wong and Aspinwall, 2004), and depending on the organization, the application of all practices or just a selection takes places. In addition, the implementation of KM is influenced by a number of barriers, such as missing motivation and trust (Szulanski, 2000), missing incentives (Geisler, 2007) and missing time and awareness, as well as fear of change (North, 2002); the persons in charge need to be aware to increase the probability of success of the planned or already initiated knowledge practices.…”

Section: Introductionmentioning

confidence: 99%

Exploring knowledge management practices in third-party logistics service providers

Durst

Evangelista

2018

VJIKMS

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Purpose This paper aims to explore knowledge management (KM) practices implemented by third-party logistics service companies (3PLs) and the main barriers slowing down the adoption of such practices. Design/methodology/approach The methodological approach used in this paper is based on a multiple case study analysis involving a set of 3PLs operating in Italy and Sweden. The empirical analysis has explored the KM practices used by 3PLs and the main barrier hindering their adoption. Findings In spite of some adoption, the findings suggest that 3PLs are not sufficiently realizing the full potential of KM. The evidence also indicates that there is a link between the type of 3PL company (in terms of the breadth and complexity of the services supplied) and the sophistication of KM tools adopted. Research limitations/implications From a research point of view, further research should focus on the validation of the link between the number and sophistication of KM tools used and the breadth of services supplied. Further research should also focus on exploring how KM can support 3PL companies in enhancing their performance. Practical implications From a practical point of view, the findings may help the management of 3PL companies to take a more strategic approach to KM and thus its contribution to the firms’ overall goals. Additionally, it is critical to conduct a careful analysis of current and future KM needs to identify the most suitable KM solutions linked to the specific characteristics of the business in which 3PLs operate. Originality/value This study provides fresh insights into the adoption of KM practices in logistics service organizations. The findings advance the limited body of knowledge regarding this topic and contribute to the further development of the study of KM.

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The metrics of knowledge: Mechanisms for preserving the value of managerial knowledge

Cited by 29 publications

References 29 publications

Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects

Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects

Understanding and managing knowledge loss

Exploring knowledge management practices in third-party logistics service providers

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