Skip to contentSkip to search

Tacit knowledge

Tacit knowledge is practical understanding or know-how that is difficult to articulate fully and transfer through documents alone. It can develop through experience, observation and participation. Coaching, demonstration, shared practice and discussion can help communicate aspects of it, although not everything is readily codified. Tacit does not mean secret, untestable or inherently more reliable than documented knowledge.

Worked example

An experienced technician notices subtle changes in a machine’s sound that suggest a problem. Demonstration and guided practice can help a colleague develop the judgement beyond reading a checklist.

Common mistake

Do not assume tacit knowledge can never be shared or that experience eliminates the need to test a judgement against evidence.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA SBL Supporting September 2026–June 2027