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The confluence of knowledge management and management control systems: A conceptual framework
Author(s) -
Asiaei Kaveh,
Bontis Nick,
Zakaria Zarina
Publication year - 2020
Publication title -
knowledge and process management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.341
H-Index - 44
eISSN - 1099-1441
pISSN - 1092-4604
DOI - 10.1002/kpm.1628
Subject(s) - knowledge management , mediation , premise , leverage (statistics) , computer science , contingency theory , organizational performance , management control system , contingency , ambidexterity , control (management) , conceptual framework , conceptual model , originality , process management , business , psychology , sociology , creativity , social psychology , social science , linguistics , philosophy , database , machine learning , artificial intelligence
Purpose This 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/approach The 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. Findings Drawing 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 implications The 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/value Based 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.