GERMAN ABSTRACT: Wissensmanagement und Controlling werden seit Jahrzehnten parallel in der betriebswirt-schaftlichen Forschung diskutiert. Bis dato wurden aber kaum Versuche unternommen, die Zusammenhänge zwischen beiden Bereichen aufzudecken und die so identifizierten Schnittstel-len als potenzielles Forschungsfeld herauszuarbeiten. Das vorliegende Arbeitspapier hat zum Ziel, diese Schnittstelle anhand des beiden Bereichen gemeinsamen Forschungsobjektes unternehmensrelevantes Wissen zu identifizieren und bei-spielhaft ein Vorgehen aufzuzeigen, dass für beide Forschungsstränge zum Erkenntnisfort-schritt führen kann. Darüber hinaus wird eine Einschätzung der Erforschungswürdigkeit von einzelnen Themen wie alternativen Vergütungssystemen und Kennzahlensystemen in diesem Schnittstellenbereich vorgenommen. ENGLISH ABSTRACT: Knowledge management and management control have been discussed separately in business literature for many years. This working paper looks at the possibility to achieve a linkage be-tween the two research arenas and the value of such a linkage with respect to progress in eco-nomic thought. It shows that knowledge management and management control, in fact, overlap in their analy-sis of explicit, declarative and procedural knowledge. Consequently, it is possible to link the two research perspectives. And doing so, in fact, seems very promising with respect to the po-tential advancement in knowledge that can be achieved in both of the two research arenas. Fi-nally the paper shows that analysis of alternative payment schemes and modern, financial and non- financial performance measurement systems seem the two most promising areas for re-search linking knowledge management and management control.
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Paper provided by EconWPA in its series Finance with number
0512016.
Length: 31 pages Date of creation: 14 Dec 2005 Date of revision: Handle: RePEc:wpa:wuwpfi:0512016
Note: Type of Document - pdf; pages: 31. Please note: this paper is in German. It has been presented at the Meeting of the 'Unterkommission Controlling des Hochschullehrerverbands für Betriebswirtschaft e.V.' on April 9th 2005 at Düsseldorf(Germany) Contact details of provider: Web page: http://129.3.20.41
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Find related papers by JEL classification: P - Economic Systems Q - Agricultural and Natural Resource Economics; Environmental and Ecological Economics Z - Other Special Topics
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