Wissensmanagement und Controlling: Eine Forschungsperspektive? [Engl.: Knowledge Management and Management Control Systems: A New Research Field?]

Jennifer Kunz and Stefan Linder ()

Finance from EconWPA

Abstract: GERMAN ABSTRACT: Wissensmanagement und Controlling werden seit Jahrzehnten parallel in der betriebswirt-schaftlichen Forschung diskutiert. Bis dato wurden aber kaum Versuche unternommen, die Zusammenhänge zwischen beiden Bereichen aufzudecken und die so identifizierten Schnittstel-len als potenzielles Forschungsfeld herauszuarbeiten. Das vorliegende Arbeitspapier hat zum Ziel, diese Schnittstelle anhand des beiden Bereichen gemeinsamen Forschungsobjektes unternehmensrelevantes Wissen zu identifizieren und bei-spielhaft ein Vorgehen aufzuzeigen, dass für beide Forschungsstränge zum Erkenntnisfort-schritt führen kann. Darüber hinaus wird eine Einschätzung der Erforschungswürdigkeit von einzelnen Themen wie alternativen Vergütungssystemen und Kennzahlensystemen in diesem Schnittstellenbereich vorgenommen. ENGLISH ABSTRACT: Knowledge management and management control have been discussed separately in business literature for many years. This working paper looks at the possibility to achieve a linkage be-tween the two research arenas and the value of such a linkage with respect to progress in eco-nomic thought. It shows that knowledge management and management control, in fact, overlap in their analy-sis of explicit, declarative and procedural knowledge. Consequently, it is possible to link the two research perspectives. And doing so, in fact, seems very promising with respect to the po-tential advancement in knowledge that can be achieved in both of the two research arenas. Fi-nally the paper shows that analysis of alternative payment schemes and modern, financial and non- financial performance measurement systems seem the two most promising areas for re-search linking knowledge management and management control.

Keywords: Wissensmanagement; Controlling; Knowledge Management; Management Control Systems (search for similar items in EconPapers)
JEL-codes: P Q Z (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-hpe and nep-ict
Date: 2005-12-14
Note: Type of Document - pdf; pages: 31. Please note: this paper is in German. It has been presented at the Meeting of the 'Unterkommission Controlling des Hochschullehrerverbands für Betriebswirtschaft e.V.' on April 9th 2005 at Düsseldorf(Germany)
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Persistent link: http://EconPapers.repec.org/RePEc:wpa:wuwpfi:0512016

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