Title: The impact of management control systems on knowledge processes – a behavioural perspective

Authors: Jennifer Kunz, Stefan Linder

Addresses: Goethe University, Gruneburgplatz 1, 60323 Frankfurt am Main, Germany. ' Center for Strategic Management & Globalization, Copenhagen Business School, Porcelaenshaven 24B, 1.fl, 2000 Frederiksberg, Denmark

Abstract: Knowledge management and management control have been discussed separately in literature for many years. Although their research objectives intersect in some ways – Management Control Systems (MCS) handle a considerable part of a firm|s relevant knowledge – they have not been linked explicitly. The objective of this paper is to foster research at this point of convergence. We present and use a tentative behavioural model for conceptually analysing the impact of MCS on knowledge and its transformation in organisations. The model puts individual decisions at the centre of these transformation processes. It considers the influence of individual abilities, needs, expectations and attitudes on knowledge processes and their interplay with MCS. Based on the model, we propose that MCS have considerable impact on an individual|s knowledge processes and, hence, on the success of implementing knowledge management in firms. Therefore, our paper concludes with a call for more research into the intersection of management control and knowledge management.

Keywords: knowledge management; MCS; management control systems; planning; performance measurement; behavioural modelling.

DOI: 10.1504/IJSCM.2010.032522

International Journal of Strategic Change Management, 2010 Vol.2 No.1, pp.54 - 72

Published online: 04 Apr 2010 *

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