Knowledge Management (KM) is an elective unit of the CPA Program.
KM has been around for centuries. It has now become a critical business issue due to increasing volumes of information made available through such means as the internet and mobile technology.
This segment aims to provide candidates with an appreciation of the scope of knowledge management, and the ability to apply practical knowledge management principles and practices to the workplace.
Practical case studies, the internet and other knowledge management tools and techniques are used in the teaching of this segment. The study materials include a detailed and targeted written case study, the subject of which is a successful small to medium-sized accounting firm and the way it has successfully developed a high quality practice management system based on a supportive organisational infrastructure, knowledge work processes and enabling information technologies. The case study links the existing modules into a cohesive whole.
Module 1: Introduction to knowledge management
foundations of KM
the new economy
data, information and knowledge
knowledge
intellectual capital
KM as currently understood
the management implications of knowledge
models for KM
implementing KM
Module 2: Knowledge management and business strategy
competing in the knowledge economy
the knowledge economy
knowledge resources
digital networks
knowledge management strategies
business strategy
the resource-based view of the firm
the knowledge-based view of the firm
knowledge strategy
knowledge and capability
developing intellectual capital
the market valuation of intangible assets
the social basis of intellectual capital
knowledge stocks and flows
KM implementation
KM implementation models
business-based KM strategies
KM case studies
Module 3: Cultural and individual aspects
culture, the organisation and change
organisational knowledge
individual knowledge culture
knowledge-sharing culture
global knowledge culture
the new knowledge organisation
Module 4: Knowledge management processes and practices
setting the scene: The Ivory Tower
knowledge audit
user knowledge needs assessment
selecting knowledge sources
knowledge creation and development
knowledge capture
organise and store knowledge
share, transfer and deliver knowledge
use and leverage knowledge
knowledge maintenance
managing a knowledge program
program measurement and review
appendix: application examples
Module 5: Technology and knowledge activities
general limitations of technology
the roles of ICT in supporting KM
applied exercise in personal KM
recap of knowledge activities and conversions
infrastructure technologies
knowledge-focused technologies
selecting and managing your collection of technologies
Module 6: KM business case
role of the KM business case
understanding your organisation's current climate
understanding your project's fit within the organisation's existing strategy
business case methodology: a structured approach
stage 1: strategic vision
stage 2: concept - defining the vision
stage 3: evaluation - preparing the business case
stage 4: communication - developing the communication strategy and presenting the business case
stage 5: measuring success - the post implementation review
Case study
Chan and Naylor Pty Ltd
The purpose of the case study module is to describe the Chan and Naylor Pty Ltd (a highly successful accounting firm that operates in the western suburbs of Sydney, Australia) business as a basis for further analysis in each module of the segment.
The case study has a dual purpose:
to help candidates better understand how knowledge management principles discussed in previous modules can be systematically applied in an accounting context
to provide a realistic grounding for candidates to reflect on what knowledge management techniques can be used to add value to their organisations and how they might be employed
This page is available online at:
http://www.cpaaustralia.com.au/cps/rde/xchg/cpa/hs.xsl/801_7604_ENA_HTML.htm
