The Study Of Knowledge Management On The Basis Of Balanced Scorecard--An Example Of Small And Middle Scale CPA Firms In Taiwan

Knowledge in today are increasingly important because of the following characteristics: increasing return to scale, internet lock-in effect and easy to replicate. The income discrepancy between rock and poor countries becomes obsolete due to the rapid dissemination of the technology. The contribution of production from knowledge-based industry is beyond 60 percent of total industrial production. Knowledge replaces traditional factors of production and becomes the most important input of business production.Business how to increase her added value of goods and services in terms of knowledge creation, knowledge dissemination and knowledge utilization. Not only knowledge is important to high-tech industry, but is extremely important to small and medium enterprises.This study attempts to examine the performance knowledge management in small and middle scale CPA firms in Taiwan by utilizing balanced scorecard. Balanced scorecard is different from the traditional financial indicator. It emphasized the company performance in term of four dimensions of company: finance, customer relation, internal structure and learning and growth. In the end, this study creates the knowledge management balanced scorecard to fit small and middle scale CPA firms in Taiwan.