Critical analysis of international guidelines for the management of knowledge resources

Federica Ricceri, James Guthrie

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

18 Citations (Scopus)

Abstract

The shift towards a knowledge based economy is at the core of the debate of contemporary management and accounting literature and organisations are challenged by the need to manage their knowledge resources. Several national and international institutions have produced authoritative "guidelines" to facilitate the management and reporting of KR. Many of these guidelines are the result of co-operation between researchers, companies, industry organisations and consultants and have, therefore, been informed by practice. However, to date, there has been no serious critique of these guidelines. The main objective of this chapter is to provide an in-depth analysis of six contemporary guidelines. By reviewing these guidelines, this chapter explores how each of these addresses the MKR and therefore facilitates the management and reporting of KR. Therefore, this chapter will establish some of the key issues involved in understanding MKR. It will also provide an overview of how these issues are addressed or otherwise in the six guidelines. Two key messages of this chapter are the followings: first, MKR and its elements are embedded in various ways into the international guidelines examined; second, that a key policy issue is international harmonisation.

Original languageEnglish
Title of host publicationHandbook of Research on Knowledge-Intensive Organizations
EditorsDariusz Jemielniak, Jerzy Kociatkiewicz
Place of PublicationHershey, PA
PublisherInformation Science Reference
Pages375-392
Number of pages18
ISBN (Electronic)9781605661773
ISBN (Print)9781605661766, 1605661767
DOIs
Publication statusPublished - 2009
Externally publishedYes

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