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Designing Management Control Systems to Foster Knowledge Transfer in Knowledge-Intensive Firms: A Network-Based Approach

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  • Angelo Ditillo

Abstract

Research on management control has emphasised the relevance of controls for knowledge integration on a project-by-project basis. This work contributes to this field by proposing a framework to explain how management control systems foster knowledge transfer between organisational units in knowledge-intensive firms. By combining network theory and knowledge network research, this study suggests that the design of management control systems should consider various forms of relationships between individuals (strong/weak, direct/indirect) that these systems activate and that are necessary to transfer various forms of knowledge (process, outcome, technology or opportunities) characterised by different levels of causal ambiguity and relatedness. An in-depth empirical analysis of a software firm and three of its projects shows that management controls may act as important mechanisms of knowledge circulation and that some principles reinforce this function. In particular, to achieve organisational knowledge transfer, enforceability of manuals and procedures, scalability of reviews and decisions, mobility induction of individuals, and multiplicity of roles and accountabilities are indicated as desirable design properties of control systems in knowledge-intensive firms.

Suggested Citation

  • Angelo Ditillo, 2012. "Designing Management Control Systems to Foster Knowledge Transfer in Knowledge-Intensive Firms: A Network-Based Approach," European Accounting Review, Taylor & Francis Journals, vol. 21(3), pages 425-450, January.
    • Handle: RePEc:taf:euract:v:21:y:2012:i:3:p:425-450
    DOI: 10.1080/09638180.2012.661939
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    Citations

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    Cited by:

    1. Carlos Martin-Rios, 2016. "Innovative management control systems in knowledge work: a middle manager perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 181-204, May.
    2. Andrés F. Ugalde Vásquez & David Naranjo-Gil, 2020. "Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance," Sustainability, MDPI, vol. 12(5), pages 1-14, March.
    3. Escobar-Castillo, Adalberto & Velandia-Pacheco, Gabriel, 2024. "Categorizing the effects of knowledge management practices on SMES: a literature review," TEC Empresarial, School of Business, Costa Rica Institute of Technology (ITCR), vol. 18(1), pages 23-42.
    4. Maurizio Massaro & Andrea Moro & Ewald Aschauer & Matthias Fink, 2019. "Trust, control and knowledge transfer in small business networks," Review of Managerial Science, Springer, vol. 13(2), pages 267-301, April.
    5. Karl Joachim Breunig & Hanno Roberts, 2017. "Money Talks: Communication Patterns as Knowledge Monetization," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 13(3), pages 71-94.
    6. Ashish Varma & Kaushal Bhalotia & Karan Gambhir, 2020. "Innovating for competitive advantage: managerial risk-taking ability counterbalances management controls," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(2), pages 389-409, June.
    7. Maurizio Massaro & Filippo Zanin & Roland Bardy, 2014. "Levers of control and knowledge sharing in alliances among Large Firms and Small Firms in the pharmaceutical industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 121-142.
    8. Pasi Aaltola, 2019. "Strategic thinking and accounting: potentials and pitfalls from a managerial perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 323-351, October.

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