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JOURNAL OF ACCOUNTING AND FINANCE
Where Performance Measurement and Knowledge Management Meet:
Evaluating and Managing Corporate Knowledge
Author(s): Beverly J. Rowe, Sally K. Widener
Citation: Beverly J. Rowe, Sally K. Widener, (2011) "Where Performance Measurement and Knowledge Management Meet: Evaluating and Managing Corporate Knowledge" Vol. 11, Iss. 2, pp. 91 - 106
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This study develops a conceptual framework for the integration of knowledge management and the performance measurement system focusing on the role of performance measures in the exchange and production of tacit and explicit knowledge. We develop six testable propositions and use data from eighteen subsidiaries to draw insights on the design of the performance measurement system and its relationship with corporate knowledge management. We find that performance measurement systems are currently evolving, and that as knowledge transfers become more explicit, firms are more likely to have a formal performance measurement system that relies primarily on non-financial knowledge metrics.
