Abstract:

The evolution of methods, techniques and tools provided by information and communication technology determined that the amount of stored data by organization to increase rapidly. In the same time, the value and importance of the knowledge, obtained using data and information from organizational information systems, has known a significant increase, due to competitive advantage and organizational performances provided by usage of these knowledge. This paper will present: (a) an overview of the knowledge management and organizational memory, (b) a proposed framework for development life cycle of the organizational memory for accounting domain. Conclusions and future directions of the research are discussed.