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This chapter describes the process of codification a process which has been accelerated in recent years following the setting up of a Commission Supérieure de Codification in 1989. Today's codes are aimed at clarifying, and making more accessible, law which has become more complex owing to the increasing number of statutes in particular areas. The most
Eva Steiner
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Some of the next articles are maybe not open access.
Frontiers for the Codification of Knowledge
Journal of Information & Knowledge Management, 2003Although knowledge management techniques have been discussed and developed substantially during the last several years, only moderate success has been reported in terms of measurable business results. We show how human information exchange can be mapped to the investment processes of the modern portfolio theory.
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Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
Journal of Accounting Research, 2023Matthew Kubic
exaly
Mitigating the risk of failure in lean banking implementation: the role of knowledge codification
Production Planning and Control, 2021Raffaele Secchi, Arnaldo Camuffo
exaly

