Kế toán, kiểm toán - Chapter 15: Decision - Making models and knowledge management

Chapter 15Decision-Making Models and Knowledge ManagementOutlineExpected outcomesRelevance to AISInformation overloadKnowledge managementSteps for Better ThinkingExpected outcomesDiscuss 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 AIS.Describe and apply Wolcott and Lynch’s Steps for Better Thinking.Develop a personal strategy for making decisions and managing knowledge, including available IT and other resources.Relevance to AISAn accounting information system is a set of interrelated:ActivitiesDocumentsTechnologiesDesigned to:Collect dataProcess itReport informationTo a diverse group of:Internal decision makersExternal decision makersIn all kinds of organizationsRelevance to AISThus, the accounting information system is one source of knowledge in organizations.Financial knowledgeNon-financial knowledgeThat knowledge must be managed to create value for stakeholders.Information overloadThe experience of having too much informationCan lead to suboptimal, inefficient decisionsSatisficingBounded rationalityRelapse errorsInformation overloadCausesPersonal factorsInformation characteristicsInformation technologyOrganizational designTask and process parametersInformation overloadLecture break 15-1Which causes of information overload have you experienced in your AIS course this term? How have they manifested?What strategies have you used to cope with them?Knowledge managementOne way to cope with information overloadApplication of relational database ideasA critical success factor in organizations today considering the prominence of knowledge workers & the competitive advantage of informationKnowledge managementObjectives of a knowledge management system (KMS)To create knowledge repositoriesTo improve knowledge accessTo enhance the knowledge environmentTo manage knowledge as an assetKnowledge managementSteps to create a KMSCreate conducive organizational culture.Define business goals of KMS.Perform a knowledge audit.Create a visual map.Develop a strategy for managing knowledge based on the previous steps.Purchase / build appropriate tools.Periodically reassess and revise the system.Knowledge managementLecture break 15-2Many accounting majors aspire to professional certification / licensure with one or more of the following:Certified Public AccountantCertified Management AccountantCertified Fraud ExaminerConsider one of those credentials or some other that interests you.Outline the content of the associated exam.Create a personalized KMS for it.Steps for Better ThinkingA structured methodology for managing knowledge and making good decisionsFive stepsKnowingIdentifyingExploringPrioritizingEvaluatingClassroom assessmentThis chapter has focused on:Information overloadKnowledge management systemsSteps for Better ThinkingThe chapter & lecture have laid the “foundation” by providing background knowledge about information overload and KMS.Classroom assessmentBRS Corporation has hired you as a consultant to help them:Cope with information overloadDevelop a KMS.Work with a group of three to five students on one of those two tasks.Use Steps for Better Thinking to help BRS complete the task you chose.