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.

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Title Management control systems and effectiveness of knowledge sharing
Author(s) Phang, Michelle
Foong, Soon-Yang
Conference name University Putra Malaysia FEP Seminar (2009 : Port Dickson, Malaysia)
Conference location Port Dickson, Malaysia
Conference dates 1-3 December, 2009
Title of proceedings Proceedings of the 2009 University Putra Malaysia FEP Seminar : Culturising research excellence
Publication date 2009
Start page 1
End page 12
Publisher University Putra Malaysia
Place of publication Port Dickson, Malaysia
Summary 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.
Language eng
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
HERDC collection year 2009
Persistent URL http://hdl.handle.net/10536/DRO/DU:30026502

Document type: Conference Paper
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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