L'objet de ce papier est d'analyser le profil des hommes qui participent à l'élaboration des normes comptables. La discussion s'articule autour de trois points : 1) l'opposition entre experts et représentants ; 2) l'émergence de plus en plus marquée de professionnels de la normalisation ;...

After a brief description of the role and functions of digital information systems, we examine, within the conception of these systems, the decisive breaks resulting from technological advances. Then, we clarify the problem of “capitalizing on company’s knowledge” in order to introduce a...

This paper introduces a reflection on the types of data to accessed by be extended company's employees from the Knowledge Management viewpoint. This leads us to distinguish between three types of data: main-stream-data, shared-data, and source-of-knowledge-data. In that way, as distinguishing...

In a knowledge management project, the key issue is to help the stakeholders to choose which parts of their knowledge will need to be specifically capitalized. This means finding a decision support approach enabling them to identify and locate potential crucial knowledge. To deal with this type...