Knowledge creation and socialization: study with controllership and operations professionals
DOI:
https://doi.org/10.5007/2175-8069.2018v15n35p179Abstract
The purpose of this study was to evaluate the interaction between professionals in the areas of managerial accounting and operations management, in light of the theory of knowledge creation in the company, by Nonaka e Takeuchi We interviewed 9 controllers and 9 operations professionals. The results of the research demonstrated that these professionals seek knowledge from outside sources and share this knowledge informally. The results of these interactions are beneficial to the company, but there is a lack of an institutional orientation of the company. One factor that has disrupted this interaction is concern about loss of power, but initiatives that promote informal interaction facilitate this process. The study contributes with the theory and practice showing and validating the SECI framework applied to professional on management accounting and operations also analyzing deeply how occur the interaction and showing that there are sensible difficulties on the creation of knowledge. The study also showed that there is a need for an understanding of business by controllers, and in parallel, a need for operations professionals to understand the financial impacts of their decisions.
References
Abernethy, M.A., Horne, M., Lillis, M.A., Malina, M.A & Selto, F. H. (2005) A multi-method approach to building causal performance maps from expert knowledge. Contemporary Accounting Research, 16(2), 135-155. (https://doi.org/10.1016/j.mar.2005.03.003).
Ahrens, T., & Chapman, C. (2002) The structuration of legitimate performance measures and management: day-to-day contests of accountability in a UK restaurant chain. Management Accounting Research, 13(2), 151-171 (https://doi.org/10.1006/mare.2001.0187).
Antunes, M. T. P. (2004). A influência dos investimentos em capital intelectual no desempenho das empresas: um estudo baseado no entendimento de gestores de grandes empresas brasileiras. Tese (Doutorado em Ciências Contábeis), FEA/USP, São Paulo.
Bartel, C., & Dutton, J. (2001) Ambiguous organizational memberships: Constructing organizational identities. In: Hogg, M.A. & Terry, D.J. (eds.). Social identity processes in organizational contexts, Philadelphia. Psycology Press, 115-130.
Bendig, D., Strese, S., & Brettel, M. (2017) The link between operational leanness and credit ratings. Journal of Operations Management, 52, 46–55, 2017. Disponível em: (http://dx.doi.org/10.1016/j.jom.2016.11.001).
Beuren, I. M. (Org). 2006 Como elaborar trabalhos monográficos em Contabilidade – Teoria e Prática. 3ª ed. São Paulo: Atlas.
Brenner, B., & Ambos, B. (2013) A question of legitimacy? A dynamic perspective on multinational firm control. Organization Science, 24(3), 773–795, 2013. ( https://doi.org/10.1287/orsc.1120.0760).
Burns, J., & Baldvinsdottir, G. (2005) An institutional perspective of accountants' new roles–the interplay of contradictions and praxis. European Accounting Review, 14(4), 725-757.
Byrne, S., & PIerce, B. (2007) Towards a more comprehensive understanding of the roles of management accountants. European Accounting Review, 16(3), 469-498.(https://doi.org/10.1080/09638180701507114).
Caldwell, R. (2003) The Changing Roles of Personnel Managers: Old Ambiguities, New Uncertainties. Journal of Management Studies, 40(4), 983–1004. (https://doi.org/10.1111/1467-6486.00367).
Cornman, M. A. (2008) The perceived utility of accounting support by operation managers. 2008. 145 f. Dissertação (Degree of Doctor off Philosophy applied Management and Decision Sciences). College of Management and Tecnology, Walden University.
Davenport, T. H., & Prusak, L. (1998) Conhecimento empresarial: Como as organizações gerenciam o seu capital intelectual. 8ª ed. Rio de Janeiro: Elsevier.
Davis, T. R. V., & Mclaughlin, L. P. (2009) Is Finance a Business Partner Yet? Strategic Finance, 90 (9), 35-40. Disponível em: <http://search.proquest.com.ezproxy.auckland.ac.nz/docview/229798394/fulltextPDF/8A6C09F22EB84897PQ/1?accountid=8424>.
Donoghue, A., Fayard, G., Brigham, N. (1998) Masters of Information: How the Top Controllers Add Value. Financial Executive, 14(2), 25–27. Disponível em: <http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=11873592&site=ehost-live>.
Drejer, A., Blackmon, K., & Voss, C. (2000) Worlds apart? - a look at the operations management area in the US, UK and Scandinavia. Scandinavian Journal of Management, 16, (1), 45–66.
Fauré, B., & Rouleau, L. (2011) The strategic competence of accountants and middle managers in budget making. Accounting, Organizations and Society, 36(3), 167-182.
Fullerton, R.R., Kennedy, F.A.,Widener, S.K. (2014) Lean manufacturing and firm performance: The incrementalcontribution of lean management accounting practices. Journal of Operations Management, 32, (7-8), 414-428.
Frezatti, F., Rocha, W., Nascimento, A. R., & Junqueira, E. (2009) Controle Gerencial: uma abordagem da contabilidade gerencial no contexto econômico, comportamental e sociológico. 1ª ed. São Paulo: Atlas.
Gollan, P. J., Kalfa, S., Agarwal, R., Green, R., & Randhawa, K. (2015) Lean manufacturing as a high-performance work system : the case of Cochlear. International Journal of Production Research, 7543, December, 6434–6447.
Grandey, A. A. (2003) When “the show must go on”: Surface acting and deep acting as determinants of emotional exhaustion and peer-rated service delivery. Academy of management Journal, 46(1), 86-96. (https://doi.org/10.2307/30040678).
Granlund, M., & Lukka, K. (1998) It's a small world of management accounting practices. Journal of management accounting research, 10, 153.
Hopper, T. M. (1980) Role conflicts of management accountants and their position within organisation structures. Accounting, Organizations and Society, 5(4), 401–411.
Hu, X., & Shi, J. (2015) Employees’ surface acting in intereactions with leader and peers. Journal of Internet Banking and Commerce, 36(8), 1132–1152.
Huang, T. A., Stewart, R. A., & Chen, L. (2010) Identifying key enablers to improve business performance in Taiwanese electronic manufacturing companies. International Journal of Operations & Production Management, 30(2), 155–180. Disponível em: <http://www.emeraldinsight.com/doi/10.1108/01443571011018699>.
Hülsheger, U. R., & Schewe, A. F. (2011) On the costs and benefits of emotional labor: A meta-analysis of three decades of research. Journal of Occupational Health Psychology, 16(3), 361–389.
Järvenpää, M. (2007) Making business partners: a case study on how management accounting culture was changed. European Accounting Review, 16(1), 99-142.
Kaynak, H. (2003) The relationship between total quality management practices and their effects on firm performance. Journal of Operations Management, 21(4), 405–435.
Kennedy, F. A., Widener, S. K. (2008) A control framework: Insights from evidence on lean accounting. Management Accounting Research, 19, 301–323.
Krajewski, L. J., Ritzman, L. P., & Malhotra, M. K. (2010) Operations Management: Processes and Supply Chains. 9. ed. Upper Saddle River NJ: Prentice Hall.
Krippendorff, K. (2013) Content Analysis: An introduction to its methodology. Sage, Third Eddtion, 2013.
Lambert, C., & Sponem, S. (2005) Corporate governance and profit manipulation: a French field study. Critical perspectives on accounting, 16(6), 717-748.
Mack, S., & Goretzki, L. (2011) Qualitative Research in Accounting & Management Article information. Qualitative Research in Accounting & Management, 13(3), 328–362.
Marques, K.C.M., & Rocha, W. (2017 agosto) Construção de conhecimento sobre target costing: uma análise de pesquisas sobre fatores que aumentam a sua adoção e uso. Revista Contemporânea de Contabilidade, Florianópolis, 14(32), 03-20.
Martins, P., & Laugeni, F.P. (2010) Administração da Produção. São Paulo: Saraiva.
Meredith, J.R., Steward, M.D., & Lewis, B.R. (2011) Knowledge dissemination in operations management: Published perceptions versus academic reality. Omega, 39(4), 435-446. (https://doi.org/10.1016/j.omega.2010.10.003).
Morales, J., & Lambert, C. (2013) Dirty work and the construction of identity. An ethnographic study of management accounting practices. Accounting, Organizations and Society, 38(3), 228-244.
Mouritsen, J., & Larsen, H. T. (2005) The 2nd wave of knowledge management : The management control of knowledge resources through intellectual capital information. Management Accounting Research, 16, 371–394.
Netland, T. H., Schloetzer, J. D., & Ferdows, K. (2015) Implementing corporate lean programs: The effect of management control practices. Journal of Operations Management, 36, 90–102. Disponível em: <http://dx.doi.org/10.1016/j.jom.2015.03.005>.
Nisiyama, E. K., Oyadomari, J. C. T., Yen-Tsang, C., & Aguiar, A. B. (2015) O Uso dos Sistemas de Controle Gerencial e Técnicas de Gestão Operacional. Brazilian Business Review, 13(2), 57–83, 2015.
Nonaka, I., & Takeuchi, H. (1997) Criação de conhecimento na empresa – Com oas empresas japonesas geram a dinâmica da inovação. 20ª ed. Rio de Janeiro: Elsevier.
Patterson, M. G., West, M. A., & Wall, T. D. (2004) Integrated manufacturing, empowerment, and company performance. Journal of Organizational Behavior, 25(5), 641–665.
Paulsson, G. (2012) The role of management accountants in new public management. Financial Accountability & Management, 28(4), 378-394.
Sabbag, P.Y. (2007) Espirais do conhecimento: ativando indivíduos, grupos e organizações. São Paulo: Saraiva.
Simãozinho, S.M., Oyadomari, J. C. T, Barros, M. H., Akamine, C., Antunes, M. T. P.(2015) Modelo SECI e “BA” de Nonaka e Takeuchi aplicado à area de controladoria. Revista Eletrônica de Administração e Turismo-ReAT, 6(3), 557-576.
Souza, G. H. C. (2016) Perfil dos Controllers no Brasil: beans counters versus business partners. Dissertação (Mestrado em Ciências Contábeis)- Universidade Federal de Pernambuco, Recife-PE.
Tazelaar, F., & Snijders, C. (2013) Operational risk assessments by supply chain professionals: Process and performance. Journal of Operations Management, 31(1-2), 37-51.
Von Krogh, G., Ichijo, K, & Nonaka, I. (2001) Bringing care into knowledge development of business organizations. In: Nonaka, I, & Nishiguchi, T. (eds.). Knowledge emergence: Social, technical, and evolutionary dimensions of knowledge creation. Oxford University Press, 30-52.
Wright, C. (2009) Inside out? Organizational membership, ambiguity and the ambivalent identity of the internal consultant. British Journal of Management, 20(3), 309–322. (https://doi.org/10.1111/j.1467-8551.2008.00585.x).
Downloads
Published
How to Cite
Issue
Section
License
Os Direitos Autorais para artigos publicados neste periódico são do autor, com direitos de primeira publicação para a Revista. Em virtude de aparecerem nesta Revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais, de exercício profissional e para gestão pública. A Revista adotou a licença Creative Commons Atribuição 4.0 Internacional - CC BY NC ND. Esta licença permite acessar, baixar (download), copiar, imprimir, compartilhar, reutilizar e distribuir os artigos desde que com a citação da fonte, atribuindo os devidos créditos de autoria. Nesses casos, nenhuma permissão é necessária por parte dos autores ou dos editores. Autores têm autorização para assumir contratos adicionais separadamente, para distribuição não-exclusiva da versão do trabalho publicada nesta revista (ex.: publicar em repositório institucional ou um capítulo de livro).
Esta obra está licenciada sob uma Licença Creative Commons.
