The impact of management control systems on knowledge processes – a behavioural perspective

Abstract

Knowledge management and management control have been discussed separately in literature for many years. Although their research objectives intersect in some ways – Management Control Systems (MCS) handle a considerable part of a firm's relevant knowledge – they have not been linked explicitly. The objective of this paper is to foster research at this point of convergence. We present and use a tentative behavioural model for conceptually analysing the impact of MCS on knowledge and its transformation in organisations. The model puts individual decisions at the centre of these transformation processes. It considers the influence of individual abilities, needs, expectations and attitudes on knowledge processes and their interplay with MCS. Based on the model, we propose that MCS have considerable impact on an individual's knowledge processes and, hence, on the success of implementing knowledge management in firms. Therefore, our paper concludes with a call for more research into the intersection of management control and knowledge management.