The Dark Side of Knowledge Management: Why Does Fifth Generation Not Work Properly from an Accounting Perspective?

Abstract— The accounting field has remained to explain itself in the context of tacit knowledge because only explicit knowledge is processed in the accounting field, which is embedded in knowledge management systems as accounting information systems. The main objective of this study is to clarify the hierarchy of knowledge, which consists of data, information, knowledge, and wisdom. Afterward, it should be understood correctly the processes of knowledge in organizations, called the knowledge management life cycle model, to separate knowledge management generations from the dark side perspective. Consequently, the paper emphasizes that the dark side of knowledge management based on the fifth generation is the accounting field due to the tacit knowledge capacity as well as the term of knowledge conception because understanding knowledge ecology, which takes place within the fifth generation, is very far from the accounting field. Keywords— Dark side of knowledge management, fifth generation of knowledge management, knowledge hierarchy, knowledge management life cycle model, accounting field.