Please enable JavaScript.

Coggle requires JavaScript to display documents.

THE INFORMATION MANAGEMENT - Coggle Diagram

- - - - Management is the process by which a manager or management team determines the actions to be followed by the company, which are specified in the planning, and the strategies and goals to be achieved are also established. Through the creation of strategies, the management seeks to improve the results in search of the achievement of the objectives. (HERNANDEZ, 2014)
        Knowledge is the sum of the abstract representations that are possessed about an aspect of reality. (ABC, 2016). Knowledge does not come out of nowhere. Organizations generate at all times a large amount of data derived from the activities of the business scope of each of the organizations.
        
        KNOWLEDGE MANAGEMENT
        Knowledge management is the identification and use of collective knowledge in organizations in order to help the organization compete. The foregoing through four outstanding stages such as creation, storage and retrieval, transfer and application of knowledge. (MARULANDA, LOPEZ, & MEJIA, 2013)
        LEVELS OF KNOWLEDGE
        • SENSITIVE: It consists of capturing an object through the use of different senses, for example images captured through sight, sounds captured through the ears, and so on. The human being is capable of storing all the captured elements according to various criteria such as color, shapes, etc.
        • They are invisible and immaterial but universal and essential representations.
        • Like conceptual knowledge, it does not have colors or dimensions. For this reason it is necessary to capture an element from a broad context as an element of a totality. (MAVAREZ, s.f.)
        ELEMENTS OF KNOWLEDGE MANAGEMENT
        The knowledge generation process is carried out only by human beings. In order for this to be carried out, elements such as the abilities of the human being and the information generated intervene.
- - - - Information management encompasses all generic management concepts, including planning, organizing, structuring, processing, controlling, evaluating and reporting information activities, all of which are necessary to meet the needs of those with roles or organizational functions that depend on information.
        Information management is closely related to data management, systems, technology, processes and - where the availability of information is critical to organizational success - strategy.
        
        Creating and learning are two processes that go hand in hand, since the processes of creation and absorption of knowledge in organizations are closely linked to the dynamics of learning linked to people and also to the mechanisms of absorption and assimilation by the organization. organization.
        
        Learning is the key to the absorption and transmission of knowledge.
        It is a continuous process that resides in people and that acts as a vehicle for the transfer of knowledge.
        It facilitates communications, collaboration and alliances through the dynamics of socialization that can be established as part of the context of learning itself.
- - - - It is then that the need to implement a more comprehensive information system arises, that is, to create a model that allows recognition of said assets. This is the challenge on this topic.
        
        INTELLECTUAL CAPITAL
        Competitive companies make important efforts to increase the value of their intangible resources and thus increasing their wealth, that is why a tool that allows the monitoring of the results of these efforts is undoubtedly essential.
        The term “Intellectual Capital” is complex and, regarding it, there is no universally accepted definition. It was coined by John Kenneth Galbraith in 1969, suggesting that it means intellectual action, rather than mere knowledge or pure intellect.
        
        Human Capital
        It involves the set of knowledge, skills, attitudes, skills and accumulated experience of the people who make up the organization.
        Thus, for Edvinsson and Malone (1997), human capital is a combination of knowledge, skills, experience, inventiveness and individual capacities of the workers of a company, which is incapable of appropriating it.
        
        INTANGIBLE ASSET MANAGEMENT APPLICATION
        As it has already been developed, the new information needs in the Knowledge Economy, current technologies, require that Accounting must respond to the new information demands that users demand, such as: Identify and value the intellectual capital of companies, to develop adequate knowledge management.
        In the case of internal users, such as business managers, they are located at the strategic level of the companies, they require certain information necessary to carry out an adequate knowledge management, linked to the intangible resources that we have seen as component blocks of capital intellectual capital, namely: Human Capital, Structural Capital and Relational Capital.
- - - - It is clear that there is capital that nobody cares about measuring and that nobody reports on within the organization, but that, without a doubt, has real value. The purpose of identifying and measuring intellectual capital (intangible assets) is to make visible an asset that generates value in the organization.
- - - - The concept of intellectual capital or intangible assets is relatively recent in the economic literature. Often "intellectual capital", "intangible assets", "knowledge assets", "intangibles", etc., are handled indistinctly, but in all cases it is done to refer to those intangible assets with three core characteristics: they are considered source of probable future economic benefits, they do not have physical materialization and, to some extent, can be retained and managed by companies (OECD 2011, 16).
        
        Structural capital is defined as the knowledge that remains in the company at the end of a working day, when workers leave (Cañibano et al, 2002).
        It includes routines, systems, culture, databases, organizational flexibility, organizational learning capacity, etc.
        Management philosophy (Fox, 2009) and reputational capital (Tseng and Goo 2005) have also been included by some authors in the concept of structural capital.
        
        Finally, relational capital has to do with the network of internal and external interactions of the organization and includes the knowledge incorporated into the relationships that influence the performance of companies. Some indicators of this type of capital would be market share, customer lists, etc. (Den Hertog 1997, 35).
- - - - The definition of the intangible asset is one of the most complicated tasks in the business environment and yet one of the most important today. This difficulty stems from the characterization of this asset itself as a consequence of its lack of identity inherent in its nature.