Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms

Abstract Little research on knowledge-intensive firms has focused specifically on management control issues. This paper aims to consider such issues. Starting from the limitations of the definition of uncertainty, especially when applied to contexts characterised by knowledge intensity, this study investigates the relationship between knowledge complexity and management control systems. This relationship is analysed in the realm of knowledge-intensive firms' teams where it is particularly critical due to the double coordination and knowledge integration role played by management control systems. A field research conducted in three project teams of a software firm supports the relevance of knowledge complexity in explaining the variation of management control systems. The paper concludes with some avenues for future research.

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