The Research On Accounting Knowledge Management Based On Accounting Business Process

Since the1990s, with the globalization of the economy and rapid development ofscience and technology, knowledge has taken the place of normal land, labor forceand capital as the key factor that can help enterprises to win the competitionsuperiority. As Peter F. Drucker said,”Enterprise of the20th century, the mostvaluable assets is the production equipment; the organization of the21st century, themost valuable assets within the organization’s knowledge workers and theirproductivity.” As the company’s core department，accounting department needs toeffectively integrate and manage its own business-critical knowledge resources toimprove their core competitiveness in complex competition environment.On the basis of the previous knowledge management research, this paper made aquestionnaire on accounting knowledge management status quo. It reveals that theaccounting department not only has the thirst for knowledge management, and alreadyhas the basis for the implementation of accounting knowledge management. But thekey to successful implementation of knowledge management is to incorporateknowledge management to the daily business processes. As a result, this paperproposes the conception of accounting knowledge management based on accountingbusiness processes, which combines accounting knowledge management andaccounting business process, and incorporates knowledge management to the dailyaccounting business processes, making the accounting knowledge management canimplement to improve its operability.Specifically, the process of accounting knowledge management is the process ofcombining three of the accounting business processes and accounting knowledgeactivities, through data collection for accounting knowledge acquisition, and then thedata processing and storage, to achieve the applications of the accounting knowledge,finally through the report information to the accounting knowledge cured, sharing and maintain, etc. Organic integration of the accounting business processes and activitiesof accounting knowledge could contribute to the flexible use of knowledge in thepursuit of the value of the company, and what accounting knowledge managers needto do is to take reasonable steps and techniques to achieve this purpose, making theaccounting more thoroughly perception, more comprehensive and more deeplyinterconnected intelligent, and gradually transition to the wisdom accounting.Meanwhile, in order to effectively promote the implementation of accountingknowledge management, the accounting department needs to their own training tobecome a learning organization, namely the exercise of the team cooperation ability,development group creativity, and create a harmonious sharing of knowledge andinnovative atmosphere, and give full play to the accountants subjective initiative andcontinuously improve overall fast learning and innovation ability, in order to maintainitself the only lasting core competitive advantage in the future.This paper aims to explor accounting knowledge management from theperspective of accounting business process, contributions may be demonstrated in thefollowing aspects:(1) This paper makes a reseach on accounting knowledge management from theperspective of the accounting business processes, to further improve the scope of thestudy of knowledge management.(2) From the standpoint of the accountants, conforming to the accounting rolestransformation path that from data workers to knowledge workers and then to wisdomworkers, we think accountants should take accounting knowledge management as aneffective way to enhance its competitiveness.(3) Combined with today’s information technology, this paper incorporatesaccounting knowledge management to the daily accounting business processes, putsforward to build the system and background support to play a certain reference to theimplementation of the theoretical research and real enterprise accounting knowledgemanagement.