إدارة المعرفة و نظام المعلومات المحاسبي في المنظمات: مدخل نظري لعلاقة التكامل

الملخص EN

The changes taking place in the world today have greatly affected the nature of the business environment, which in turn has become characterized by rapid developments.

organizations have therefore sought to focus their efforts on adapting to the requirements of the modern environment by enhancing their systems and adopting new performance methods.

this study aims to present the accounting information system as a center for following up economic events and processing the resulting data, and the dimensions of knowledge management as a recent thinking for the organizations.

where the study confirmed that they contribute, within a complementarity relationship to support of the organization’s survival and continuity, and participation in achieving competitive advantage.