Conceptual and Structural Modifications of the Risk in the Knowledge Society

Author:Univ. Prof. Ana MORARIU, Ph. D.; Grazia-Oana PETROIANU, Ph. D. Student

JEL:D83, E60, M59

DOI:

Keywords:knowledge economy, knowledge society, knowledge management, risks, professionalism

Abstract:
In the current historical moment the access to information has become easier and easier. Nevertheless, the information itself is not enough. There is a need for general, specific and transversal knowledge to make use of the respective information, which represents and will continue to represent the raw material of the knowledge society. This paper aims at highlighting theoretical approaches to the knowledge society while identifying and evaluating the risks which have become more and more present in the economic life. The measures adopted against risks diminish the threats facing any economic activity thus contributing to the development of society. The risks are present both in accounting and financial auditing. Their minimization is a governance and management desideratum which can be achieved only if professionalism and ethical principles coexist inside any enterprise at group level, no matter the place or time. Under the circumstances, knowledge as a positive feature plays an essential role. \r\n

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