Abstract
Good governance, risk management and decision-making are facilitated by a proactive approach to document management which includes keeping necessary records but goes beyond that in order to achieve efficient and effective organisational performance. This paper’s focus is on organisational knowledge, which is increasingly facilitated by information technology, and communications to capture effectively the intelligence (broadly defined) and understanding of people within the organisation. Documentation of our knowledge assets is a major exercise in risk management and its associated control environment and essential for individual and collective accountability for performance.
Original language | English |
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Pages (from-to) | 88-95 |
Number of pages | 8 |
Journal | Australian Accounting Review |
Volume | 17 |
Issue number | 41 |
DOIs | |
Publication status | Published - Mar 2007 |