The confluence of knowledge management and management control systems: A conceptual framework Journal Articles uri icon

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abstract

  • PurposeThis study seeks to synthesize theories from the knowledge‐based view (KBV) of the firm and management control systems (MCS) to explore how organizations leverage MCS in order to support their knowledge management (KM) agenda.Design/methodology/approachThe core premise of the “fit‐as‐mediation” view holds that knowledge factors may trigger positive changes in the design and usage of certain organizational mechanisms. This, in turn, can expedite information processing and thereby deliver more value to organizations.FindingsDrawing upon the KBV of the firm and Simons' levers of control framework, the conceptual model of the study shows that the usage of particular organizational control systems, that is, the balanced use of MSC, can play a role in translating KM into improved performance. More precisely, the model indicates how KM is indirectly related to organizational performance through the mediating influence of the balanced use of MCS.Practical implicationsThe paper may provoke practical courses of action by highlighting the importance of using a balanced and comprehensive MCS in order to support KM strategies and initiatives.Originality/valueBased on a unique synthesis of the KBV and the fit‐as‐mediation notion of contingency view, this study provides new insights into the association between KM and organizational performance. This is the first study that introduces a mediating effect of the balanced use of MCS between KM and organizational performance.

publication date

  • April 2020