A Study on the Value of Knowledge Management from the Perspective of Transitioning to a Knowledge-Based Society: Focusing on the Case of Andersen Consulting

As the 21st century transitions to a knowledge-based society, knowledge is emerging as a crucial source of competitiveness. Consequently, the focus of management is shifting to knowledge. To address this, interest in knowledge management is gradually increasing. Although previous studies on knowledge management have presented diverse perspectives, they lack specific methods for applying knowledge management to actual management. Therefore, this study selected Andersen Consulting as a case study of knowledge management. This company is a leading company recognized worldwide for its best practices in knowledge management. This study focused on understanding the essence of knowledge management before implementing it in practice and on helping each company develop a promotion model and implementation plan tailored to its specific environment. To this end, it is meaningful to introduce knowledge management that reflects the characteristics of small and medium-sized enterprises, based on knowledge management processes and planning methodologies. The research results indicate that knowledge management requires a human-centered approach, along with the establishment of an evaluation and compensation system for knowledge providers and the establishment of a community that transforms individual tacit knowledge into organizational knowledge. In conclusion, this study is expected to provide useful basic data for small and medium-sized enterprises seeking to establish knowledge management.