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

Página do item simplificado
dc.contributor.authorYoshikuni A.C.
dc.contributor.authorDwivedi R.
dc.contributor.authordos Santos M.Q.L.
dc.contributor.authorFragoso R.
dc.contributor.authorde Souza A.C.
dc.contributor.authorde Sousa F.H.
dc.contributor.authordos Santos W.A.P.
dc.contributor.authorRomboli D.S.
dc.date.accessioned2024-06-01T06:11:59Z
dc.date.available2024-06-01T06:11:59Z
dc.date.issued2024
dc.description.abstract© The Author(s) under exclusive licence to Global Institute of Flexible Systems Management 2024.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.
dc.identifier.doi10.1007/s40171-024-00398-9
dc.identifier.issnNone
dc.identifier.urihttps://dspace.mackenzie.br/handle/10899/38738
dc.relation.ispartofGlobal Journal of Flexible Systems Management
dc.rightsAcesso Restrito
dc.subject.otherlanguageEnvironmental dynamism
dc.subject.otherlanguageKnowledge management processes
dc.subject.otherlanguageOperational processes
dc.subject.otherlanguageOrganizational ambidexterity
dc.subject.otherlanguageOrganizational flexibility
dc.subject.otherlanguageStrategic management accounting
dc.titleEffects of Knowledge Management Processes by Strategic Management Accounting on Organizational Ambidexterity: Mediation of Operational Processes Under Environmental Dynamism
dc.typeArtigo
local.scopus.citations6
local.scopus.eid2-s2.0-85192803606
local.scopus.updated2025-06-01
local.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85192803606&origin=inward
Arquivos
Coleções
Artigos de periódico