Translating knowledge management into performance: The role of performance measurement systems

Kaveh Asiaei (Department of Accounting, Faculty of Business and Accountancy, University of Malaya, Kuala Lumpur, Malaysia and Department of Accounting, Islamic Azad University, Mashhad, Iran)
Nick Bontis (DeGroote School of Business, McMaster University, Hamilton, Canada)

Management Research Review

ISSN: 2040-8269

Publication date: 12 August 2019

Abstract

Purpose

This paper aims to tie together insights from the body of research on knowledge management (KM) and management accounting control systems to propose a conceptual model in which performance measurement systems (PMS) can play a role in translating knowledge resources into enhanced performance.

Design/methodology/approach

The underlying assumption of the “fit-as-mediation” approach signifies that knowledge features can play a role in the determination of the structure and implementation of particular managerial processes and this, in turn, may support information processing and lead to desirable results within organizations.

Findings

Synthesizing theory from performance measurement and the knowledge-based view of the firm, the paper’s analysis and discussions elucidate how the implementation of an overarching PMS, i.e. diversity of measurement, could translate the knowledge-related factors, i.e. knowledge resources and knowledge process capabilities, into enhanced performance. In particular, the proposed model shows that a comprehensive PMS plays an intervening role between KM and organizational performance.

Research limitations/implications

The proposed model may inspire a new research agenda to show how knowledge initiatives are managed and measured in organizations and how they are properly aligned with specific managerial processes to deliver real value.

Practical implications

Drawing upon the conceptualized associations among KM, PMS and organizational performance, this paper recommends some practical guidelines by highlighting the importance of PMS whereby organizations may reap maximum benefit from their KM initiatives.

Originality/value

This paper sheds new light on the links between KM and organizational performance, and it appears to be the first study to propose an intervening effect of PMS between KM and organizational performance.

Keywords

Citation

Asiaei, K. and Bontis, N. (2019), "Translating knowledge management into performance: The role of performance measurement systems", Management Research Review, Vol. 43 No. 1, pp. 113-132. https://doi.org/10.1108/MRR-10-2018-0395

Publisher

:

Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited

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