Modelo de gestión del conocimiento apoyado en las tecnologías de información y comunicación

Information and communication technologies (ICTs) offer the possibility of streamlining processes, obtaining accurate, timely and reliable information, which leads to generate a long-term competitive advantage. A large number of companies make use of technology in each of the processes that are carried out internally or externally in the organization, and one of the main activities within a company supported by the use of ICTs is in the area of finance, accounting and auditing. In this group of ideas, the professionals of the aforementioned areas (accountants) should have the competence of knowledge and use of this type of tools in their professional work in order to become a sustained competitive advantage within an organizational knowledge management process. That’s why the article makes a discussion on the different existing knowledge management models, based on the Nonaka and Takehuchi model, because it is the most widely used and accepted. This existing model is rethought incorporating the role of ICTs in the specific field of accounting. The proposed model can be evaluated and subsequently replicated and adapted for another profession.