Gestão do conhecimento em escritórios contábeis: uma análise com base no modelo SECI

Abstract

The study assessed knowledge management practices in an accounting firm, using the SECI model (Socialization, Externalization, Combination and Internalization) as a theoretical framework. Adopting a qualitative and descriptive approach, the research included a questionnaire applied to employees and an interview with the manager. The results indicated that, although overall knowledge management practices are satisfactory, the dimensions of Organizational Communication (OCOM), HR Training (TRAI), and Organizational Memory (MEM) require greater attention, as they negatively influence the processes of Combination, Internalization, and Externalization of knowledge, respectively, in addition to impacting organizational outcomes. The study also highlighted the positive influence of technological support and an organizational culturethat fosters security and trust. As a practical contribution, the study proposes recommendations to strengthen knowledge management practices and improve organizational processes, aiming at innovation, efficiency and performance