Fluxo de operações ligadas à análise de contas no TCE/PB sob a ótica dos modos de conversão do conhecimento organizacional

• Ano de defesa: 2008
• Autor(a) principal: Cabral, Sânzio Fernandes
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraí­ba; Brasil; Administração; Programa de Pós Graduação em Administração; UFPB
• Palavras-chave em Português: Fluxo de Operações; Modos de Conversão; Gestão do Conhecimento; Flow of Operations; Modes of Conversion; Knowledge Managemen; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/tede/3788

In the current context of transformation, the so called knowledge organizations seek to integrate, at least, three important components: infrastructure, people and technology. In this study, it is supposed that the process of knowledge management should consider this trilogy integrated. This research aimed to describe the main flow of operations related to the Analysis of Municipal Accounts in TCE-PB, external controlization of the state of Paraiba, from the perspective of modes of conversion of organizational knowledge. This investigation characterized itself as a basic search, with a mixed qualitative and quantitative as well as descriptive and exploratory approach, also using as technical procedures the bibliographic review, and the single case study method, limited to five Divisions of Monitoring of Municipal Management. The search tools used were the questionnaire, the focus group, quantitative statistical analysis and qualitative analysis of content, respectively. Through this case, it was found the need of technology to be properly harnessed, because it is used merely as tool for serving data without significant support for people, despite a good infrastructure. In addition to conditioning factors of the process of knowledge management, such as centralization of decisions and organizational culture in the public sector, it has shown that the knowledge creation process faces a number of baniers such as the absence of the practice of outsourcing and socialization, due to a misunderstanding of the concepts of socialization and combination. It was conclued that the flow of operations in the review of municipal accounts are handcared lack of incentive to the best practices of dissemination of tacit knowledge between servers and preservation of organizational memory, such as formation of discussion groups, expertises maps and disclosure of creative methods of network analysis.