Making and managing organisational knowledge(s)
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Management Accounting Research 15 (1): 53-76 (2004/3)

This paper engages with critical discourse problematising knowledge management. It does so in the context of a field study of a multinational, fast moving consumer goods company based in Australia. Applying actor-network theory, four knowledge networks are assembled: first, knowledge as reassembling, repositing and reusing; second, knowledge as importing and standardising skills; third, knowledge as sharing, linking and acting from a distance; and, fourth, knowledge as locating knowledge. These knowledge networks highlight the heterogeneous constructs mobilised by organisational participants in the name of knowledge management. As such, this paper contributes to an understanding of the constitution of organisational knowledges--these being achieved through a diverse set of activities, actors and actants. The paper also highlights a plurality of organisational knowledges and thus questions the centrality of accounting inscriptions in disciplinary accounts of knowledge networks. It demonstrates the need to understand accounting knowledge objects as part of a larger constellation of organisational knowledges. Finally, it suggests that a plurality of knowledges enables a ‘decentring’ of knowledge networks and the possible formation of localised sites of resistance/domination in the post-industrial era.
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