Knowledge Management Process and SMEs Performance: the Mediating Role of Interactive Use of Management Control Systems and Innovation Capability
Adalberto Escobar et al.
What the paper says
Studies indicate that the knowledge management (KM) process, innovation capability, and performance are interrelated. However, prior literature is not conclusive regarding the implications derived from this relationship. Moreover, knowledge about the factors that influence this causal link remains limited. From the perspective of the Knowledge-Based View (KBV), this article explores the mediating role of the interactive use of Management Control Systems (MCS) and innovation capability in the relationship between the KM process and SMEs' performance. We conducted a positivist, explanatory, and non-experimental study using data collected through self-administered surveys to 389 managers in Colombia and Spain. A multiple mediation model was applied to test the hypotheses. The findings reveal a direct and significant effect of the KM process on the interactive use of MCS and innovation capability. However, the impact of these variables on performance was not significant, nor were the indirect effects. This study is novel because it contributes to the literature by demonstrating that, as in large organizations, the KM process is a key factor in strengthening innovation within the SMEs context. Furthermore, this research is one of the first to link the interactive use of MCS with the KM process, incorporating the reduction of uncertainty, a characteristic of organizational knowledge, as one of the objectives of management control. The positive effect of the interactive use of MCS on SMEs’ innovation capability suggests that their strategic flexibility supports their ability to learn and adapt.
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.50 × 0.4 = 0.20 |
| M · momentum | 0.50 × 0.15 = 0.07 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.