Kế toán doanh nghiệp - Chapter 15: Decision - Making models and knowledge management

Chapter 15Decision-Making Models and Knowledge ManagementOutlineLearning objectivesInformation overloadKnowledge managementSteps for Better ThinkingCurrent topicsLearning objectivesDiscuss and give examples of the concept of information overload, including causes, symptoms, and countermeasures.Explain the nature of decision models and knowledge management.Explain why those two topics are important in the study of accounting information systems.Describe and apply Wolcott and Lynch’s Steps for Better Thinking.Explain fundamental concepts associated with Big Data, data analytics and cloud computing.Information overloadDefinitionsThe point at which information incorporated into a decision begins to declineInformation supplied exceeds human processing capacityCausesPersonal factorsInformation characteristicsTask and process parametersOrganizational designInformation technologyInformation overloadSelected countermeasuresAllow more time to complete important tasks.Compress, aggregate, categorize, and structure information.Formalize the language used to describe information.Handle information as it comes to you—don’t put it off!Use graphs and other visual aids.See the chapter for a full list.Knowledge managementDefinitionThe process through which organizations generate value from their intellectual and knowledge-based assetsObjectivesCreate knowledge repositories.Improve knowledge access.Enhance the knowledge environment.Manage knowledge as an asset.Knowledge managementCreate a supportive organizational culture.Define business goals.Perform a knowledge audit.Create a visual map.To create a knowledge management system (KMS), follow these seven steps:Knowledge managementDevelop a knowledge management strategy.Purchase or build appropriate tools.Periodically reassess the value of the KMS and adjust accordingly.To create a knowledge management system (KMS), follow these seven steps:Steps for Better ThinkingDevelopmental problem-solving and decision-making processDeveloped by Wolcott and LynchApplied throughout accounting and other areasSteps for Better ThinkingCurrent topicsBig DataData analyticsCloud computingCurrent topicsTypes of Big DataWeb and social mediaMachine-to-machineBig transactionBiometricHuman-generatedA specific example may fit more than one groupBig DataA collection of data from traditional and digital sources inside and outside your company that represents a source for ongoing discovery and analysisCurrent topicsThree broad typesDescriptivePredictivePrescriptiveExample toolsSAS Enterprise GuideSAS Enterprise MinerRSAP HANAExcel MinerData analyticsTools decision makers can use to analyze Big DataCurrent topicsExamplesGoogle DriveAmazon CloudApplicationsCalendar sharingDocument sharingSocial networkingData backupCloud computingA general term for anything that involves delivering hosted services over the Internet