The moderating role of the interactive use of Management Control Systems (MCS) on the relation between knowledge management types and marketing project performance

Abstract

This study integrates the contingency concept to inspect the moderate effects of the interactive use of management control system (MCS) on the relation between knowledge management (KM) types and marketing project performance. One hundred and eighty five companies in Taiwan were surveyed for the analysis data with the respondent of marketing project managers. The empirical results showed that: (1) Based on the internal and external knowledge, this study derived four types of KM (knowledge creator, knowledge introducer, knowledge integrator, and non-KM); (2) When the marketing project department dedicated more on the interactive use of financial MCS or multiple dimensions MCS, the three types of KM mechanism (knowledge creator, knowledge introducer, and knowledge integrator) would have a positive effect on marketing project performance; (3) When the marketing project department emphasized on the interactive use of interpersonal MCS, the KM application of knowledge integrator would have a positive effect on marketing project performance. Key words: Management control system (MCS), the interactive use of MCS, Knowledge management (KM), marketing project performance.