The management of accounting and taxation knowledge in Portugal
Tipo
Artigo de evento
Data de publicação
2014
Periódico
Proceedings of the European Conference on Knowledge Management, ECKM
Citações (Scopus)
3
Autores
Abreu R.
David F.
Segura L.
David F.
Segura L.
Orientador
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Knowledge is the most important asset owned by the firm (Davenport and Prusak, 2000; Bollinger and Smith, 2001; Weber et al., 2002). Indeed, in a variety of relevant ethical requirements and multiple strategies to engage accounting quality (IAASB, 2012), knowledge management has become crucially important to accounting and taxation fields (Fink, 2001; O'Leary, 2002). It is critical to provide recognition and rewarding expertise, due to legal and normative impacts, that is mandatory on these areas which avoid work redundancies, reduce cycle time, and make faster and informed business decisions (Mubarak, 2013). The purpose of this paper is to explore knowledge management through the accounting and taxation. At the same time, it reviews practices promoted by firms (Boomer, 2011; CCH, 2010, 2011; Taylor et al., 2001). The methodology presents a literature review that it will outline their contribution and critically discusses the research that it is timely and very important for the consolidation of knowledge management in the accounting and taxation (Beijerse, 1999; Chua, 2003; Cohen, 2006; Anantatmula and Kanungo, 2006). Also, the paper highlights the constant change in laws, norms and rules, that introduce several externalities on the Government, Politics, Accounting Firms, Accountants and Firms relations, which mislead not only the understanding of the accounting quality but, also, the taxation expertise, to solve complex problems (Snowden and Boone, 2007). Within the main results of the paper, the demonstration of the potential benefits of knowledge management raise the awareness of the accounting quality as new tendency that emerged from agile models (Gunasekaran, 2001). Then, the firm explores knowledge. At the same time, the firm creates and validates alongside ethical context from code of ethics (IAASB, 2012). Indeed, from the exploratory longitudinal analysis, the firm is concentrated on best practices, because it reduces the resistance to change (Bhatt, 2001; Dalkir, 2005). An additional result of the research about the accounting quality makes exhaustive the list of characteristics that produce wrong information on various dimensions, including the influence of the legal and political system which contributes to this line of research by showing that the management of accounting and taxation knowledge is to better understand the importance of the taxation citizenship (Tuck et al., 2011; Tuck, 2013). Another result shows that the knowledge bases are used in accounting and taxation to point out new research opportunities (Eccles and Galdstone, 1995).
Descrição
Palavras-chave
Assuntos Scopus
Business decisions , List of characteristics , Literature reviews , Longitudinal analysis , Portugal , Potential benefits , Research opportunities , Resistance to change