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Translating knowledge management into performance The role of performance measurement systems

机译：将知识管理转化为绩效绩效评估系统的作用

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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.
机译：目的-本文旨在将知识管理（KM）和管理会计控制系统研究的见解结合起来，提出一个概念模型，其中绩效评估系统（PMS）可以在将知识资源转化为增强的绩效中发挥作用。设计/方法/方法-“作为中介进行调适”方法的基本假设表明，知识特征可以在确定特定管理过程的结构和实施中发挥作用，进而可以支持信息处理和在组织内部产生理想的结果。研究结果-从绩效评估和企业基于知识的观点综合理论，本文的分析和讨论阐明了总体PMS的实施（即度量的多样性）如何转换知识相关的因素，即知识资源和知识过程功能，提升性能。特别是，所提出的模型表明，全面的PMS在KM和组织绩效之间起着中介作用。研究局限性/含义-所提议的模型可能会激发新的研究议程，以显示组织中如何管理和衡量知识计划，以及它们如何与特定的管理流程适当地结合以产生实际价值。实际意义-借助KM，PMS和组织绩效之间的概念性关联，本文通过强调PMS的重要性来建议一些实践准则，使组织可以从KM计划中获得最大收益。原创性/价值-本文为KM和组织绩效之间的联系提供了新的思路，这似乎是第一个提出PMS在KM和组织绩效之间产生干预作用的研究。

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