Knowledge Management as Bridge Of Accounting Information System And Strategic Management

Abstract

Purpose – The purpose of this paper to recognize knowledge management as the bridge of implementation of accounting information system and strategic management in order to reach company aims.

Design/methodology/approach – this study uses meta-analysis as the explanation approach as finding out the indicators for implementing accounting information system and strategic management that is bridged by knowledge management and may necessary be approved by empirical study for the next future research.

Finding – The indicators of accounting information system and strategic management are supported by the quality of knowledge management for reaching the company aims.

Originality/value – The characteristic of each indicator of accounting information system brings the strategic management that shows the result for successfully implemented in reaching the company aims so that by studying this system at each different kind of situation will affect not only strategic management quality but also the different strategic management to perform quality of knowledge management in reaching high performance of company.

Keyword : accounting information system, strategic management, knowledge management.