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ItemUnlearning before Creating new Knowledge: A Cognitive Process.( 2017-01-04)Recent research expresses serious doubts on the \ concept of unlearning. It is argued that knowledge \ cannot be discarded or eliminated in order to make \ space for the creation of new knowledge. Taking into \ account the recent scepticism, we focus on the \ cognitive dimension of unlearning and propose an \ alternative conceptualization. Considering how far \ unlearning can go from a psychological/cognitive \ scientific perspective, we propose that unlearning is \ about reducing the influence of old knowledge on our \ cognitive capacity. This study: (a) investigates the \ unlearning process within the cognitive domain and \ on an individual level and (b) proposes unlearning \ process triggers that detract or facilitate the \ knowledge change process, which could subsequently \ contribute to unlearning on an organizational level.
ItemToward a Model of Wisdom Determinants in the Auditing Profession( 2017-01-04)Auditing is a complex process posing great challenges because auditors often deal with complicated circumstances that they may have not experienced before or for which their knowledge may be irrelevant or inadequate. In auditing, although wisdom is crucial, it has yet to be defined explicitly. This study discusses the concept of wisdom and proposes a theoretical framework to describe three major virtues of wisdom in the auditing profession. The findings from a literature review together with an empirical analysis of a case study reveal that wise decision-making in auditing is an integration of three-E virtues: epistemic (general, technical, and subspecialty knowledge), enabling (exercise of professional judgment), and ethical (moral and professional skepticism). In order to perform a high-quality audit, the paper proposes the 3-E framework that explains how auditors should apply their knowledge, judgmental abilities, and ethical principles to make a wise audit decision.
ItemIntroduction to Organizational Learning Minitrack( 2017-01-04)