Records are a distinct category of information that must conform to strict management disciplines, unlike many other categories. There are two aspects of knowledge and information: as a physical entity, similar to explicit knowledge, and a cognitive process, similar to tacit knowledge, and both can be true. A codebook is necessary to encode and decode working knowledge as information and holds part of the meaning. Knowledge is related to action and in three forms: encoded, embedded, embodied. Records are a kind of encoded knowledge that capture working knowledge. Knowledge mobilisation mediates between working knowledge and action.
embedded knowledge ...