The Use of Management Control Systems for Controlling Intraorganizational Knowledge Transfer from Change Projects

Abstract: Problem Background: Appropriate management of knowledge transfer is crucial for successful implementation of change. The use of management controls for controlling the transfer has been investigated, however mainly in knowledge intensive firms (KIFs) performing project-to-project or unit-to-unit transfer. Thereby an investigation of knowledge transfer in other organizational forms performing project-to-intraorganizational knowledge transfer can contribute to existing research. Purpose: The purpose of the study is to investigate how management control systems are used to control intraorganizational knowledge transfer from change projects. Frame of Reference: The concepts of knowledge and knowledge transfer are explored in a change project setting, to thereafter be put into the context of management control in order to investigate how management control systems (MCSs) can be used to control transfer of knowledge. Methodology: For the aim of the study, the method is based on qualitative interviews. The sample consists of four organizations wherein change projects have been conducted. The data generated has been transcribed and codified, to thereafter be analyzed through a cross-case analysis. Finally, reliability and validity have been tested to ensure the quality of the study. Findings and Conclusion: It is possible to conclude that intraorganizational knowledge transfer from change projects requires a combination of MCSs, although the combination varies between change projects. Potential differences in the use of MCSs have been noted in regard to different project scales and project types. The most prominent controls are action planning and organizational structure and design, which are used in relation to all change projects. Moreover, tacit and explicit knowledge are controlled differently to some extent. Contribution: The study contributes in various ways to the research fields of management control, knowledge management and change management. For management control, MCSs are important for knowledge transfer and new sub-categories could be added to the MCS package. The knowledge transfer concept and scale and type categorizations increase the understanding of change management. The finding that explicit and tacit knowledge being managed differently develops knowledge management, and the project- to intraorganizational context contributes to the combined body of knowledge.