Following the advent of the knowledge-based economy, the foundations of enterprise competition shift traditional physical assets to knowledge resources gradually. In order to keep continuous competition advantages, the knowledge management turns into the most critical issue in the 21st century enterprises. Accounting is a kind of business language. It provides users the financial status of enterprise. Financial information become more important when the economy has more developed. The organization of modern enterprise is huge and complicate. In order to manage the keen competition in economy and business environment, accounting works have to possess rich and diversification knowledge. Today, the workers in accounting department are not only an intelligent workers but also a knowledge worker. In the past thirty years, accounting department played an important role during CSC has grown up . Accounting department provides CSC the good quality financial information which depends on not only the expertise of accounting people and CSC integral information systems but accounting fellows accumulate and transfer their knowledge and experiences. This study uses depth- interview method which tries to find out what is the organism of knowledge management within CSC and how a base unit in a company to build up the knowledge management system. The conclusion is that there are two kinds of knowledge exits in CSC. One is common and the other is expertise. CSC now pays more attention on common knowledge than the expertise.

University of Macau / Faculty of Business Administration / Department of Accounting and Information Management

University of Macau / Faculty of Business Administration / Department of Accounting and Information Management

University of Macau / Faculty of Business Administration / Department of Accounting and Information Management

University of Macau / Faculty of Business Administration / Department of Accounting and Information Management

University of Macau / Faculty of Business Administration / Department of Accounting and Information Management

University of Macau / Faculty of Business Administration / Department of Accounting and Information Management

University of Macau / Faculty of Business Administration / Department of Accounting and Information Management

University of Macau / Faculty of Business Administration / Department of Accounting and Information Management

The thesis deals with the subject of process performance measurement in a financial accounting department in the context of outsourcing these processes or their parts. The aim of the thesis is to propose a set of indicators for measuring the performance of financial accounting department in the context of processes in an international telecommunications company with respect to effective measurement, integrity with corporate business processes and meaningful and correct values of these metrics. Firstly, in the theoretical part, the reader is informed about the core processes in a finance accounting department. The reader is informed about the basic terms related to performance measurement, in particular KPI's (definition, implementation, evaluation, meaning ...). Finally, basic concepts associated with outsourcing are explained and the importance of performance indicators in the relationship between the supplier of the accounting services and the customer is outlined. The practical part deals with the design of performance indicators for a finance accounting department of an international telecommunications company. The indicators are designed to reflect the processes in the company. An emphasis is on those processes (or parts thereof) that are provided externally - by a third party provider of accounting services. Each indicator is defined by its description, meaning and method of measurement. If any adjustments to the processes are necessary, these process changes are described. The weaknesses and risks of implementation are indicated in the following section. The results of the individual measurements are presented for a minimum of 6 consecutive months (where it was possible to obtain data retrospectively, the values are calculated for the minimum of 12 months).