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Global Journal of Flexible Systems Management

13.05.2024 | ORIGINAL RESEARCH

Effects of Knowledge Management Processes by Strategic Management Accounting on Organizational Ambidexterity: Mediation of Operational Processes Under Environmental Dynamism

verfasst von: Adilson Carlos Yoshikuni, Rajeev Dwivedi, Marcio Quadros Lopes dos Santos, Ronaldo Fragoso, Anderson Costa de Souza, Fabio Henrique de Sousa, Wagner Argibe Pio dos Santos, Denise Souza Romboli

Erschienen in: Global Journal of Flexible Systems Management

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Abstract

An important question for scholars and professionals is how knowledge management processes (KMP) supported by strategic management accounting (SMA) can strengthen operational processes (OPs) to enhance organizational ambidexterity (OA) in dynamic environments (ED). The empirical research utilizes knowledge management practices (KMPs) including knowledge generation, storage, and application/sharing to develop organizational performance (OP) and utilize organizational agility (OA) inside an environment of disruption (ED). The research involved surveying 203 Brazilian businesses and examining the assumptions through structural equation modeling. The findings showed that knowledge development and knowledge storage impact knowledge application and sharing. Knowledge application and sharing, as a strategic information system, impacts organizational ambidexterity by completely mediating organizational performance. Post hoc study revealed three enterprise clusters with varying levels of adoption of competitive orientation strategy, assistance from business partner accountants, and features of companies showing diverse knowledge management process roles on organizational performance and organizational ambidexterity under low and high environmental dynamism. The research results address gaps in information related to knowledge management procedures, strategic management accounting, and organizational ambidexterity literature, offering practical implications for professionals.

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Titel: Effects of Knowledge Management Processes by Strategic Management Accounting on Organizational Ambidexterity: Mediation of Operational Processes Under Environmental Dynamism
verfasst von: Adilson Carlos Yoshikuni
Rajeev Dwivedi
Marcio Quadros Lopes dos Santos
Ronaldo Fragoso
Anderson Costa de Souza
Fabio Henrique de Sousa
Wagner Argibe Pio dos Santos
Denise Souza Romboli
Publikationsdatum: 13.05.2024
Verlag: Springer India
Erschienen in: Global Journal of Flexible Systems Management
Print ISSN: 0972-2696
Elektronische ISSN: 0974-0198
DOI: https://doi.org/10.1007/s40171-024-00398-9

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