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The purpose of this monograph is to initiate an academic discussion on knowledge generation process for controlling purposes and the role of controlling in information support for contemporary enterprises. This book also elaborates on the impact of the information flow from the macro environment on business organizations. In order to meet the objective the monograph was divided into three parts.
The first part of the monograph consists of four sections which stress the importance of the knowledge generation process in various areas of research and business, and raise questions about the challenges that management information systems are facing at present. The discussion on knowledge generation process in business organizations implies questions of how knowledge should be defined and how its possession contributes to the enhancement of business potential. Traditional approaches differentiate between data, information and knowledge. Data comprises raw numbers and facts, information represents processed or analyzed data which gains in importance, whereas knowledge embodies applied information supported by experience [Flanagin, Bator, 2011]. Knowledge which is generated, transferred and sustained within an organization emerges due to numerous situated social interactions [Lyon, Chesebro, 2011]. Hayes and Walsham [2003] claim that knowledge is socially implanted and cannot be perceived in isolation from practice. Flanagin and Bator [2011] add that knowledge has a fundamentally communicative nature, since it is both situated in practice and based on problem-solving and thinking. Therefore it cannot be considered as a commodity which is exchanged between individuals. Knowledge sharing is caring about the receivers of messages.