Title: The impact of knowledge management enablers on non-financial performance in small and medium enterprises

Authors: Chia-Ling Lee, Chin-Tsang Ho, Yun-Lin Chiu

Addresses: Department of Accounting and Information Technology, National Chung Cheng University, Chia-Yi 621, Taiwan. ' Department of Accounting and Information Technology, National Chung Cheng University, Chia-Yi 621, Taiwan. ' Department of Accounting and Information Technology, National Chung Cheng University, Chia-Yi 621, Taiwan

Abstract: This paper proxies Knowledge Management (KM) enablers as strategy and leadership, organisational culture, employees, IT and establishing a special unit in charge of KM. By surveying small and medium enterprises in Twiwan, the results indicate that the four enablers of strategy and leadership, organisational culture, employees and establishing a special unit in charge of KM are significantly and positively associated with non-financial performance in the learning and growth perspective, internal process perspective and customer perspective. The outcomes of the learning and growth perspective and the internal business process perspective have mediating effects between the KM enablers and the performance in the customer perspective. This paper thus recommends that small and medium enterprises set up infrastructures of KM to increase the performance in the non-financial perspective.

Keywords: knowledge management; KM enablers; mediating effect; non-financial performance; small and medium-sized enterprises; SMEs; strategy; leadership; organisational culture; employees; information technology; ICT; KM infrastructures.

DOI: 10.1504/IJTM.2008.019419

International Journal of Technology Management, 2008 Vol.43 No.1/2/3, pp.266 - 283

Published online: 11 Jul 2008 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article