Article2019

Translating knowledge management into performance

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Accounting and Organizational Management Innovation and Knowledge Management Intellectual Capital and Performance Analysis

Abstract

Purpose This paper aims to tie together insights from the body of research on knowledge management (KM) and management accounting control systems to propose a conceptual model in which performance measurement systems (PMS) can play a role in translating knowledge resources into enhanced performance. Design/methodology/approach The underlying assumption of the “fit-as-mediation” approach signifies that knowledge features can play a role in the determination of the structure and implementation of particular managerial processes and this, in turn, may support information processing and lead to desirable results within organizations. Findings Synthesizing theory from performance measurement and the knowledge-based view of the firm, the paper’s analysis and discussions elucidate how the implementation of an overarching PMS, i.e. diversity of measurement, could translate the knowledge-related factors, i.e. knowledge resources and knowledge process capabilities, into enhanced performance. In particular, the proposed model shows that a comprehensive PMS plays an intervening role between KM and organizational performance. Research limitations/implications The proposed model may inspire a new research agenda to show how knowledge initiatives are managed and measured in organizations and how they are properly aligned with specific managerial processes to deliver real value. Practical implications Drawing upon the conceptualized associations among KM, PMS and organizational performance, this paper recommends some practical guidelines by highlighting the importance of PMS whereby organizations may reap maximum benefit from their KM initiatives. Originality/value This paper sheds new light on the links between KM and organizational performance, and it appears to be the first study to propose an intervening effect of PMS between KM and organizational performance.

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References

1991Firm Resources and Sustained Competitive Advantage 2004Firm resources and sustained competitive advantage 1996Toward a knowledge‐based theory of the firm 2001Review : Knowledge Management and Knowledge Management Systems: Conceptual Foundations And Research Issues1,2 1992The balanced scorecard--measures that drive performance.2001Knowledge Management: An Organizational Capabilities Perspective 2000A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 2003The dynamic resource‐based view: capability lifecycles

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