Auditing the Organizational Knowledge through a Balanced Scorecard-based Approach

A better performing Knowledge Management Systems (KMSs) are even more required today from all organizations. However, no specific strategy seems to be widely consolidated for supporting the assessment process of organizational knowledge; and what specifically appears to be needed is a strategy for individuating more precisely which specific functions must be proficiently performed by a KMS to improve the organizations’ knowledge-management capability. This paper proposes an innovative Knowledge Audit Approach (KAA) which has been particularly developed basing on two main fundamentals: first, the Balanced Scorecard classification scheme of the business objectives and goals; and second, an Intellectual Capital (IC) representation model. Further, here are presented some results obtained by empirically applying the KAA within a public administration body in Southern Italy where a number of e-government best practices were recently carried out.