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A Matter of Record: Document Management as Part of Good Corporate Governance, Risk Management and Decision‐Making
Author(s) -
BARRETT PAT
Publication year - 2007
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2007.tb00457.x
Subject(s) - documentation , corporate governance , accountability , business , risk management , knowledge management , order (exchange) , control (management) , accounting , information governance , process management , computer science , information system , management information systems , management , finance , political science , economics , law , programming language
Good governance, risk management and decision‐making are facilitated by a proactive approach to document management which includes keeping necessary records but goes beyond that in order to achieve efficient and effective organisational performance. This paper's focus is on organisational knowledge, which is increasingly facilitated by information technology, and communications to capture effectively the intelligence (broadly defined) and understanding of people within the organisation. Documentation of our knowledge assets is a major exercise in risk management and its associated control environment and essential for individual and collective accountability for performance.