IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01002923.html
   My bibliography  Save this paper

Comment piloter la performance du transfert de connaissances dans le processus d'innovation des entreprises technologiques

Author

Listed:
  • Michel Pendaries

    (Euromed Marseille - École de management - Association Euromed Management - Marseille)

  • Hector Castaneda

    (Euromed Marseille - École de management - Association Euromed Management - Marseille)

Abstract

Innovation has become intensive and open, because the efforts in R&D of the technological firms are no longer sufficient. Companies must open their networks and collaborate. So, the knowledge is shared and become the result of a collaborative work. Knowledge, as an important component of the human resources and the intangible assets of the firm, need new methods and systems of performance measurement and management control, especially, these concerning the process of the knowledge transfer. This conceptual research has for purpose to identify: the key variables of the sustainable performance of the co-creation of value through the knowledge transfer of the technological innovation process, and the leverages of action influencing these variables. They are the components of a performance management control system, common to the acting partners who are more and more numerous and legally independent. These variables are issued from a crossing of the technological, social, and organizational dimensions of the process of the knowledge transfer, with the intra and inter- organizational links: structural, cognitive, affective and economic. Several leverages of action are proposed according to the strategy of control associated with them: process control, mediation control and output control.

Suggested Citation

  • Michel Pendaries & Hector Castaneda, 2013. "Comment piloter la performance du transfert de connaissances dans le processus d'innovation des entreprises technologiques," Post-Print hal-01002923, HAL.
    • Handle: RePEc:hal:journl:hal-01002923
    Note: View the original document on HAL open archive server: https://hal.science/hal-01002923
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01002923/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Adam M. Brandenburger & Harborne W. Stuart, 1996. "Value‐based Business Strategy," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 5(1), pages 5-24, March.
    2. Bengt Holmstrom & John Roberts, 1998. "The Boundaries of the Firm Revisited," Journal of Economic Perspectives, American Economic Association, vol. 12(4), pages 73-94, Fall.
    3. Gérard Charreaux & Philippe Desbrières, 1998. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 57-88, June.
    4. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    5. repec:dau:papers:123456789/4891 is not listed on IDEAS
    6. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    7. James G. March, 1991. "Exploration and Exploitation in Organizational Learning," Organization Science, INFORMS, vol. 2(1), pages 71-87, February.
    8. Ikujiro Nonaka, 1994. "A Dynamic Theory of Organizational Knowledge Creation," Organization Science, INFORMS, vol. 5(1), pages 14-37, February.
    9. Szulanski, Gabriel, 2000. "The Process of Knowledge Transfer: A Diachronic Analysis of Stickiness," Organizational Behavior and Human Decision Processes, Elsevier, vol. 82(1), pages 9-27, May.
    10. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    11. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
    12. Bertrand Quélin & Caroline Mothe, 1999. "Creating New Resources through European R&D Partnerships," Post-Print hal-00459901, HAL.
    13. Nicolas Berland & François Persiaux, 2008. "Le contrôle des projets d'innovation de haute technologie," Post-Print halshs-00340180, HAL.
    14. repec:dau:papers:123456789/2301 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    2. Gérald Naro & Denis Travaillé, 2010. "Construire les stratégies avec le Balanced Scorecard:vers une approche interactive du modèle de Kaplan et Norton," Revue Finance Contrôle Stratégie, revues.org, vol. 13(2), pages 33-66., June.
    3. Peters, Matt D. & Wieder, Bernhard & Sutton, Steve G. & Wakefield, James, 2016. "Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage," International Journal of Accounting Information Systems, Elsevier, vol. 21(C), pages 1-17.
    4. Gérard Charreaux, 2002. "Variation sur le thème:"À la recherche de nouvelles fondations pour la finance et la gouvernance d'entreprise"," Revue Finance Contrôle Stratégie, revues.org, vol. 5(3), pages 5-68, September.
    5. Bellora-Bienengräber, Lucia & Derfuss, Klaus & Endrikat, Jan, 2023. "Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions," Accounting, Organizations and Society, Elsevier, vol. 106(C).
    6. Daniel Ruiz-Palomo & Julio Diéguez-Soto & Antonio Duréndez & José António C. Santos, 2019. "Family Management and Firm Performance in Family SMEs: The Mediating Roles of Management Control Systems and Technological Innovation," Sustainability, MDPI, vol. 11(14), pages 1-22, July.
    7. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    8. Abernethy, Margaret A. & Anderson, Shannon W. & Nair, Sujay & Jiang, Yile (Anson), 2021. "Manager ‘growth mindset’ and resource management practices," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    9. Bedford, David S. & Bisbe, Josep & Sweeney, Breda, 2019. "Performance measurement systems as generators of cognitive conflict in ambidextrous firms," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 21-37.
    10. Bellora-Bienengräber, Lucia & Radtke, Robin R. & Widener, Sally K., 2022. "Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior," Accounting, Organizations and Society, Elsevier, vol. 96(C).
    11. Hall, Matthew, 2011. "Do comprehensive performance measurement systems help or hinder managers' mental model development?," LSE Research Online Documents on Economics 36703, London School of Economics and Political Science, LSE Library.
    12. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    13. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
    14. Erkki K. Laitinen & Aapo Länsiluoto & Soila Salonen, 2016. "Interactive budgeting, product innovation, and firm performance: empirical evidence from Finnish firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 293-322, November.
    15. Andrea Cardoni & Filippo Zanin & Giulio Corazza & Alessio Paradisi, 2020. "Knowledge Management and Performance Measurement Systems for SMEs’ Economic Sustainability," Sustainability, MDPI, vol. 12(7), pages 1-27, March.
    16. Naranjo-Gil, David & Hartmann, Frank, 2007. "Management accounting systems, top management team heterogeneity and strategic change," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 735-756.
    17. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
    18. Vincent K. Chong & Lokman Mia & John Sands & Zhichao Alex Wang, 2023. "The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 201-233, June.
    19. Acquaah, Moses, 2013. "Management control systems, business strategy and performance: A comparative analysis of family and non-family businesses in a transition economy in sub-Saharan Africa," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 131-146.
    20. Liv Bente Hannevik Friestad, 2016. "Management control systems and student performance in Norwegian primary education: an exploratory case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 323-350, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01002923. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.