Identification of Knowledge Intensive Activities in Financial Institutions using ABC Systems
Knowledge is a central success factor in financial institutions. Managing knowledge by aligning actions through the company’s business processes may be an option. In order to make it, one of the first actions is the identification of knowledge intensive activities and processes. This work proposes an identification method based on information about the developed activities and workforce indicators presented by Sveiby. This data may be obtained in ABC systems, which are present in many financial institutions, and human resources systems. The evaluation of the knowledge intensity of an activity, as well as its potential for knowledge management actions, is made by two indexes proposed by the method. The applicability of this proposal was tested in a large Brazilian retail bank, in a universe of more then 2100 activities. The results were considered valid due to a conceptual analysis and consistency of obtained data. With it, the activities and processes were ranked according to its knowledge intensity. This way, this work presents a contribution to facilitate and speed up the initial phases of a knowledge management project.
Referência: GRÜTTNER, V.; VARVAKIS, G.; GÓMEZ, L. Identification of Knowledge Intensive Activities in Financial Institutions using ABC Systems. Management and Accounting Research 2007, Trento, Itália.