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Shooting the past: an instructional case for knowledge management.

Article Excerpt
ABSTRACT: This case for teaching knowledge management uses an episode of Mobil (now ExxonMobil) Masterpiece Theatre, "Shooting the Past," and specifically the relationships among characters and objects, as a metaphor for knowledge management. The paper provides a written excerpt for use without the video; however, one can excerpt the video, available from WGBH in Boston (http://www.wgbh.org), to make a more powerful presentation. Instructors have effectively adapted the case in both undergraduate and graduate accounting information systems courses as well as among practicing professionals. The paper also includes discussions of knowledge management and several of its prevalent theories, as well as teaching notes for the case.

Keywords: knowledge management; knowledge strategy; explicit knowledge; tacit knowledge; strategic value; management information systems; accounting information systems.

I. INTRODUCTION

Robert Penn Warren (1989, 55),once wrote, "Why do we read fiction? The answer is simple. We read it because we like it." Fiction and narrative thus serve as a medium through which learning is made easier and through which difficult and complex concepts can be illustrated. As Stone (2001, 286) points out, use of fiction in accounting research allows the experimenter to extend beyond the limiting economic assumptions of traditional methods and build narratives that are "rich, 'thick' descriptions of character, context, and setting." Davenport and Prusak (2000) suggest that individuals learn best through narratives. They argue, "A good story is often the best way to convey meaningful knowledge." (See Davenport and Prusak 2000, 82.) Fiction and narrative, further, are not limited by conventions that suggest literal interpretation (e.g., Moby Dick is not just about a guy chasing a whale, nor is The Jungle merely a story of an unfortunate immigrant.)

Bonner (1999) suggests that teaching methods should correspond to the objectives of a particular lesson. With knowledge management (KM), there are existing practices that can be taught and understood. It is, however, an emerging discipline, and as it may be applied to accounting or accounting information systems, in a profession that is evolving. As such, KM is a "moving target" and must be thought of in relatively abstract terms in order to remain useful. Use of a fictional case that can be used as a framework to explore existing practices, but also extended abstractly to KM theory, satisfies Bonner's (1999, 12) underlying premise that "teaching methods should be chosen primarily on the basis of learning objectives."

McKeachie (1978) summarizes many of the advantages of using film and other audiovisual materials as supplements in the classroom. He draws a very broad conclusion that the literature on cognitive benefits of using such supplements can be substantial (McKeachie 1978, 130-131).

This paper forwards a case that uses fiction in the form of film as rhetorical metaphor. The case helps students grasp several of the common components of and approaches to knowledge management systems. The case presents a discussion of several complementary theories of knowledge management that guide the discussion of knowledge management concepts. Also included are recommended materials that can enhance both professor's and student's understanding of competing theories of KM.

Principles of knowledge management have significant implications for modern practices in accounting. In a knowledge economy, the value of a firm is influenced by the extent to which that firm can leverage its human resources. Where financial reporting can capture that dimension, investors will be better able to discriminate among investment alternatives.

The case is unique to knowledge management materials in that it asks the student to consider the impact of knowledge management practices on the practicing accountant. It has proved effective in clarifying several conceptual dimensions of knowledge management. In particular, the case highlights the role of knowledge workers in knowledge management, whether through their role in either converting their knowledge into value for the firm, assisting in the codification of what they know, or passing knowledge on to other workers.

Use of the case is appropriate where knowledge management should be discussed, and instructors have used it successfully in both undergraduate and graduate accounting information systems (AIS) courses, including both general systems courses and specialized topic courses (e.g., an enterprise resource planning (ERP) course offered in a graduate AIS track within an M.S.A. program). Topically, knowledge management fits well into a wide variety of courses, with this case offering a good introduction. Additionally, the case has been enthusiastically received by several groups of practitioners...

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