The challenge of accrual-based accounting introduction covers an essential shift in the entire knowledge base of a local authority and also the value and beliefs which constitute and legitimate the 'taken for granted' behavior in financial and managerial decision-making (Liguori and Steccolini 2012; Ter Bogt 2008).
Whereas 'self-evidence' of accrual-based accounting was, for instance, illustrated by modernization proposals and other archival documents, the study identified the uniqueness of strategy formation and benefits attributed to accrual-based accounting systems, hence the possible outcome effects of a significant shift in the accounting knowledge base.
Rapid changes in modern medicine along with advances in the science of learning and memory have necessitated a shift in the way physician knowledge is assessed.
In this application area, we want to explore the MCCO approach and how lessons learned from the social Web can be applied to provide a radical paradigm shift in the way scientific knowledge is created, disseminated, and maintained.
If we are to allow for a paradigm shift in the organization of knowledge, a new understanding at the leadership level is necessary; this is not surprising, as present leadership is a product of the self-same system, thus perpetuated.
In Too Big To Know: Rethinking Knowledge Now That the Facts Aren't the Facts, Experts Are Everywhere, and the Smartest Person in the Room is the Room, Weinberger – who is a Senior Researcher at Harvard's illustrious Berkman Center for the Internet and Society – argues that we are now experiencing a fundamental shift in the nature of knowledge that we haven't seen for 2500 years.
Her paper points to the need for a paradigm shift in the production of knowledge within local transport plans, whereby communities and local planners work together to iteratively improve, reframe and ultimately transform the current status quo, which favours smooth traffic flows over people's access to services and social inclusion.
This calls for a more vigorous shift in the attitudes and knowledge of doctors on dietary recommendations.
Sometimes supervisors found themselves being "outmanoeuvred and outthought" by the students as there was a shift in subject knowledge over the course of the PhD education.
And when I work a double shift, I do it in the knowledge that I will be surrounded by people, which is sort of like seeing people in the evening anyway.
