Rethinking knowledge hierarchies ‐ bridging the gulf between theory and practice: the case of Frankfurt airport’s billing department

This paper examines the value of concrete empirical data in enhancing our understanding of knowledge hierarchies (KHs). Theoretical debate has generated different insights and perspectives, but the term (KH) remains a misconstrued principle. In today’s age of austerity, managing complex administrative processes in an airport billing environment, while striving for effectiveness and efficiency is challenging. These billing processes are influenced by the existing organisational KH. This study sheds light on the hybrid forms of KH: first, the theoretical impact: through data, information and knowledge as KH; second, the stakeholders’ understanding of their role within business processes. The method adopted for this study is influenced by the nature of the problem to be addressed. It uses a qualitative approach, analysing the billing processes and conducting interviews to gauge the stakeholders’ perceptions in order to demonstrate that there are significant variations in understanding organisational key roles.