Management control systems and effectiveness of knowledge sharing
Phang, Michelle and Foong, Soon-Yang 2009, Management control systems and effectiveness of knowledge sharing, in Proceedings of the 2009 University Putra Malaysia FEP Seminar : Culturising research excellence, University Putra Malaysia, Port Dickson, Malaysia, pp. 1-12.
Proceedings of the 2009 University Putra Malaysia FEP Seminar : Culturising research excellence
University Putra Malaysia
Place of publication
Port Dickson, Malaysia
Numerous empirical studies on knowledge management have examined the relative effectiveness of various enablers, such as organizational structure (Bennett and Gabriel, 1999; Gold et aI., 2001), technology (Gold et aI., 2001; O'Dell and Grayson, 1998), culture (DeLong and Fahey, 2000; Gupta and Govindarajan, 2000), managerial system (Nonaka, 1994; Sveiby, 1997) and strategy (Bierly and Chakrabarti, 1996; Holsapple and Joshi, 2001) on knowledge creation and sharing in organizations. Little research has focused on the role of management control systems (MCS) in facilitating knowledge sharing in knowledge-intensive firms (Ditillo, 2004). This study examines how the interactive use of management control systems (MCS) could facilitate the different modes of knowledge sharing among accounting professionals in Malaysia. Based on Nonaka's (1994) knowledge sharing mode, this study found a highly significant relationship between an interactive use of MCS and knowledge sharing to suggest that a more open, less fmancial-oriented and more interactive type of MCS tends to interlink and underpin organizational social process which is the central part of the knowledge sharing process. While professional accountants are generally keen to gain access to knowledge databases to source for possible task solutions, they are generally hesitant to share their tacit knowledge by transforming that knowledge into explicit form. The fmding suggests that there may be cultural-related factors that inhibit sharing of one's tacit knowledge totally and completely.
Field of Research
150101 Accounting Theory and Standards
Socio Economic Objective
970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category
E2 Full written paper - non-refereed / Abstract reviewed