A utilização da tecnologia informática como ferramenta estratégica para a capitalização do "saber-fazer" organizacional : o caso de um sistema especialista de apoio à assessoria de gerência em PME

Abstract

The development, the use and the capitalization of methodologies of organizational intervention are of crucial importance for the conquest and the strengthening of the position of the accounting profession in the sector of managerial consultig for small and medium size enterprises. In this paper, we present the strategic role taken up by the management of the “intelligence” (to know, know-how) of the consulting office (section 1), the possibilities of computer-assited technologies as a support tool for the capitalization of the organizational know-how (section 2), and an expert-system which capitalizes the methodology of organizational diagnostic devised for professional accountants (section 3). As a conclusion, we present some contributions which the use of expert-systems can bring for the improvement of the performance and competitiveness of consulting offices.