Textbook
Documentation Improvement Methods: The New Accounting Manual Second Edition
Documentation Improvement Methods: The New Accounting Manual, Second Edition, seeks to change the popular perception of the documentation process as well as to the end product, the procedures manual. Withn the documentation process is the potential for illuminating the functions, processes, and procedures of the organization. This potential turns the documentation process into an opportunity for organizational learning, since it is well recognized that questionong the status quo facilitates innovation. In the past, those assigned the chore of documenting procedures have merely recorded the status quo without asking any question about it. This led to the process being accorded scant respect.
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