Proposta para avaliação da gestão do conhecimento em entidade filantrópica: o caso de uma organização hospitalar



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Romualdo Douglas Colauto
Ilse Maria Beuren

Abstract

The current organizational environment increases the importance of acquiring and managing human knowledge and of on-going interactive learning. The growth in the value of knowledge may be considered inevitable, once the flow of investment in people and the total use of intelligence by the members of an enterprise spread around the world and converge to an economy based on knowledge. Thus, the management of knowledge should be part of the strategies of companies. Having this in mind, this paper aims at presenting a methodology proposal for the evaluation of knowledge management for a hospital characterized as philanthropic. It proposes that the board should make the link between information and planning and strategic decision making. The first step is to attempt to disclose not only the aspects that characterize a philanthropic entity as such, but also concepts and methodologies for the evaluation of knowledge management. Then, a methodology of evaluation is suggested. After that, the application of the methodology is presented. It is our belief that this may work as a suggestion for other organizations to build their own evaluation models for the management of knowledge.

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How to Cite
Colauto, R. D., & Beuren, I. M. (1). Proposta para avaliação da gestão do conhecimento em entidade filantrópica: o caso de uma organização hospitalar. Journal of Contemporary Administration, 7(4), 163-185. https://doi.org/10.1590/S1415-65552003000400009
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Author Biographies

Romualdo Douglas Colauto, Universidade Federal de Santa Catarina

Mestre e Doutorando em Engenharia de Produção na Universidade Federal de Santa Catarina, com interesse em pesquisa nas áreas de contabilidade e controladoria.

Ilse Maria Beuren, Universidade de São Paulo

Doutora em Contabilidade e Controladoria pela Universidade de São Paulo. Professora Titular do Departamento de Ciências Contábeis e do Curso de Pós-Graduação em Administração da Universidade Federal de Santa Catarina, além de Coordenadora do Núcleo de Pesquisa em Custos da Universidade Federal de Santa Catarina e Pesquisadora do CNPq. Suas áreas de interesse em pesquisa são contabilidade e controladoria.