Intellectual Capital and Uncertainty of Knowledge: Control by Design of the Management System |
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Authors: | Irene M Herremans Robert G Isaac Theresa J B Kline Jamal A Nazari |
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Institution: | 1.Haskayne School of Business,University of Calgary,Calgary,Canada;2.Department of Psychology,University of Calgary,Calgary,Canada;3.Bissett School of Business,Mount Royal University,Calgary,Canada |
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Abstract: | This research, couched in the resource-based view of the firm, investigates the potential for reducing an organization’s decision
uncertainty within its intellectual capital (IC) operating environment. Using structural equation modeling, we empirically
test if organizational design can reduce the perceived uncertainty related to an IC context, which we refer to as knowledge
uncertainty. We found evidence that decentralization and technology infrastructure support a results-based IC management control
system which in turn is associated with reduced internal decision uncertainty. Finally, our statistics support a good overall
fit for our model. Our findings suggest that if managers structure their organizational control systems appropriately for
developing IC capabilities, these systems can lead to reduced internal uncertainty regarding human, structural, and relational
capital. |
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Keywords: | |
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