ISSN: 1648 - 4460

International Journal of Scholarly Papers


Transformations  in
Business & Economics

Transformations in
Business & Economics

  • © Vilnius University, 2002-2010
  • © Brno University of Technology, 2002-2010
  • © University of Latvia, 2002-2010
Enhancing Business Process Management by Using Organizational Memory and Capitalization of the Cognitive Acquis
Liana Anica-Popa, Marinela Vrincianu, Cosmin Amza

ABSTRACT. The paper represents a literature review and practical findings concerning organizational memory, knowledge management and ICT (Information and Communication Technology) tools from a Romanian accounting and financial (AF) perspective. The research objectives are establishing a possible structure of an organizational memory concerning especially the accounting and financial field which offer a support to improving business performance.

Using the information provided by a general survey of Romanian different organizations, we intended to determine the main elements needed to build an organizational memory for the capitalization of the cognitive acquis in the AF area. For this purpose, we used aitiographic analysis. Also, from a social point of view, we identified some conditions required to make an organizational memory functional and improve its effectiveness in business management into an organization.

Conclusions, proposals and future research are eventually formulated in the paper.

KEYWORDS: business management, business performance, organizational memory, knowledge management, organizational learning, capitalization of the cognitive acquis, accounting and financial field, OMIS.

JEL classification: M1, M14, M15, D23.

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Scholarly papers Transformations in Business & Economics
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Vilnius University
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