Sophie Mignon

Knowledge codification in audit and consulting firms: a conceptual and empirical approach

Although knowledge codification makes it possible to exchange and disseminate knowledge throughout the organization and reduce access time, enhancing the quality of engagements and relationships with clients remains problematic. We propose a model for knowledge codification built on the concepts of the services time value and cognitive value, assessed with the aid of integrative Information Technology (network of knowledge bases) and interactive Information Technology (shared workspaces). This model, applied to a case study concerning an audit and consulting firm that has embarked on a knowledge codification strategy, shows a significant improvement in the services time value and a significant partial improvement in the services cognitive value.