Browse > Article
http://dx.doi.org/10.5859/KAIS.2015.24.1.45

Target Costing, Knowledge Management Activities, and Corporate Innovation  

Choe, Jong-Min (경북대학교 경영학부)
Choi, Cheol-Hwan (경북대학교 경영학부)
Publication Information
The Journal of Information Systems / v.24, no.1, 2015 , pp. 45-66 More about this Journal
Abstract
This study empirically investigated the relationships among organizational culture, target costing, knowledge management activities, and corporate innovations. The results of this study showed that innovative and supportive culture positively affects the adoption degrees of target costing. According to the results, it was observed that target costing as well as innovative and supportive culture have a positive impact on levels of knowledge management activities(i.e., knowledge creation, sharing, storage, and application). It was also demonstrated that organizational culture has an indirect effect on activation of knowledge management activities through target costing. Thus, to enhance knowledge management activities, target costing must be aligned with appropriate types of organizational culture. In examining the impact of knowledge management activities on the frequencies of product and process innovations, no significant effect was found. Additional analyses that compare across three groups(i.e., low level group, middle level group and high level group in knowledge management activities) and between two groups(i.e., between high level group and middle level group or between high level group and low level group) were performed. The results of comparison showed that the degrees of product and process innovations are highest in high level group, but no significant differences are found in the degrees of innovations between middle level group and low level group.
Keywords
Knowledge management; target costing; innovations; culture;
Citations & Related Records
연도 인용수 순위
  • Reference
1 강희주, 정승렬, 안현철, "조직문화와 BPC유형의 적합도가 BPC성공에 미치는 영향에 관한 연구", 정보시스템 연구, 제20권, 제4호, 2011, pp.49-72.
2 이영찬, "사회적 자본, 지식경영, 그리고 조직성과 간의 인과관계", 정보시스템연구, 제16권, 제4호, 2007, pp.223-242.
3 이영찬, "지식경영의 동태적 가치사슬 모형 수축," 정보시스템연구, 제17권, 제3호, 2008, pp.205-234.
4 Abou-zeid, E., and Cheng, Q., "The Effectiveness of Innovation: A Knowledge Management Approach," International Journal of Innovation Management, Vol.8, No.3, 2004, pp.261-274.   DOI
5 Agndal, H., and Nilsson, U., "Different Open Book Accounting Practices for Different Purchasing Strategies," Management Accounting Research, Vol.21, 2010, pp.147-166.   DOI   ScienceOn
6 Alavi, M., Kayworth, R., and Leidner, D.E., "An Empirical Examination of the Influence of Organizational Culture on Knowledge Management Practices," Journal of Management Information Systems, Vol.22, No.3, 2005-6, pp.191-224.   DOI
7 Ansari, S., Bell, J., and Okano, H., Handbooks of Management Accounting Research, 2, 2006, pp.507-530.
8 Ax, C., Greve, J., and Nilsson, U., "The Impact of Competition and Uncertainty on the Adoption of Target Costing," International Journal of Production Economics, Vol.115, 2008, pp.92-103.   DOI
9 Brockman, K., and Morgan, M., "The Role of Existing Knowledge in New Product Innovativeness and Performance," Decision Sciences, Vol.34, No.2, 2003, pp.385-419.   DOI
10 Carneiro, A., "How Does Knowledge Management Influence Innovation and Competitiveness," Journal of Knowledge Management, Vol.4, No.1, 2000, pp.87-98.   DOI
11 Cegarra-Navarro, J.G., Jimenez, D.J., and Martinez-Conesa, E., "Implementing E-business Through Organizational Learning: An Empirical Investigation in SMEs," International Journal of Information Management, Vol.27, 2007, pp.173-186.   DOI
12 Chen, C., and Huang, J., "How Organizational Climate and Structure Affect Knowledge Management-the Social Interaction Perspective," International Journal of Information Management, Vol.27, No.1, 2007, pp.104-118.   DOI
13 Chou, T., Chang, P., Cheng, Y., and Tsai, C., "A Path Model Linking Organizational Knowledge Attributes, Information Processing Capabilities, and Perceived Usability," Information and Management, Vol.44, 2007, pp.408-417.   DOI
14 Dekker, H., and Smidt, P., "A Survey of the Adoption and Use of Target Costing in Dutch firms," International Journal of Production Economics, Vol.84, 2003, pp.293-305.   DOI
15 Cokins, G., "Integrating Target Costing and ABC," Journal of Cost Management, Vol.16, No.4, 2002, pp.13-22.
16 Cooper, R., "Target Costing for New Product Development," Journal of Cost Management, Vol.16, No.1, 2002, pp.5-12.
17 Cooper, R., and Slagmulder, R., "Target Costing for New Product Development: Product-level Target Costing," Journal of Cost Management, Vol.16, No.4, 2002, pp.5-11.
18 Erden, Z., Krohg, G., and Nonaka, I., "The Quality of Group Tacit Knowledge," Journal of Strategic Information System, Vol.17, No.1, 2008, pp.4-18.   DOI
19 Ettlie, E., and Reza, M., "Organizational Integration and Process Innovation," Academy of Management Journal, Vol.35, 1992, pp.795-827.   DOI
20 Fisher, J., "Implementing Target Costing," Journal of Cost Management, Vol.9, 1995, pp.50-59.
21 Flamholtz, E., "Accounting, Budgeting and Control Systems in Their Organizational Context: Theoretical and Empirical Perspectives," Accounting, Organizations and Society, Vol.8, No.2/3, 1983, pp.153-169.   DOI
22 Gold, H., Malhotra, A., and Segars, H., "Knowledge Management: An Organizational Capabilities Perspective," Journal of Management Information System, Vol.18, No.1, 2001, pp.185-214.   DOI
23 Gopalakrishnan, S., Bierly, P., and Kessler, E.H., "A Reexamination of Product and Process Innovations Using a Knowledge-based View," Journal of High Technology Management Research, Vol.10, No.1, 1999, pp.147-166.   DOI
24 Liao, S., Wu, C., Hu, D., and Tsui, K., "Relationships Between Knowledge Acquisition, Absorptive Capacity and Innovation Capability: An Empirical Study on Taiwan's Financial and Manufacturing Industries," Journal of Information Science, Vol.36, No.1, 2010, pp.19-35.   DOI
25 Hannan, T., and Freeman, J., "Structural Inertia and Organizational Change," American Sociological Review, Vol.49, 1984, pp.149-164.   DOI
26 Jang, S., Hong, K., Bock, G., and Kim, I., "Knowledge Management and Process Innovation: the Knowledge Transformation Path in Samsung SDI," Journal of Knowledge Management, vol.6, 2002, pp.479-495.   DOI
27 Johannessen, J., "Organizational Innovation as Part of Knowledge Management," International Journal of Information Management, Vol.28, No.4, 2008, pp.403-412.   DOI
28 Lee, K., Lee, S., and Kang, I., "KMPI: Measuring Knowledge Management Performance", Information and Management, Vol.42, 2005, pp.469-482.   DOI
29 McDermott, R., "Why Information Technology Inspired but Cannot Deliver Knowledge Management," California Management Review, Vol.41, No.4, 1999, pp.103-117.   DOI
30 Mouritsen, J., and Larsen, H., "The 2nd Wave of Knowledge Management: The Management Control of Knowledge Resources through Intellectual Capital Information," Management Accounting Research, Vol.16, 2005, pp.371-394.   DOI
31 Nonaka, I., and Takeuchi, H., The Knowledge Creating Company: How Japanese Companies Create the Dynamics of Innovation, New York: Oxford University Press, 1995.
32 Park, Y., Kim, C., and Lee, J., "On the Characteristics of Innovative Firms in Korea: the Role of R&D and Innovation Type," International Journal of Innovation Management, Vol.3, 1999, pp.111-131.   DOI
33 Smircich, K., "Concepts of Culture and Organizational Analysis," Administrative Science Quarterly, Vol.28, 1983, pp.339-358.   DOI
34 Plessis, M., "What Bars Organizations from Managing Knowledge Successfully?," International Journal of Information Management, Vol.28, No.3, 2008, pp.285-292.   DOI
35 Ruggles, R., "The State of the Notion: Knowledge Management in Practice," California Management Review, Vol.40, No.3, 1998, pp.80-89.   DOI
36 Siqueira, A., and Cosh, A., "Effects of Production Innovation and Organizational Capabilities on Competitive Advantage: Evidence from UK Small and Medium Manufacturing Enterprises," International Journal of Innovation Management, Vol.12, No.2, 2008, pp.113-137.   DOI
37 Tranfield, D., Young, M., and Partington, D., "Knowledge Management Routines for Innovation Projects: Developing a Hierarchical Process Model," International Journal of Innovation Management, Vol.7, No.1, 2003, pp.27-49.   DOI
38 Tushman, M., and Nadler, D., "Organizing for Innovation," California Management Review, Vol.28, No.1, 1986, pp.74-94.   DOI
39 Wallach, E., "Individuals and Organizations: The Cultural Match," Training and Development Journal, February, 1983, pp.45-57.
40 Williams, J., and Seaman, E., "Predicting Change in Management Accounting Systems: National Culture and Industry Effects," Accounting, Organizations and Society, Vol.26, 2001, pp.443-460.   DOI
41 Wolfe, C., and Loraas, T., "Knowledge Sharing: The Effects of Incentives, Environment, and Person," Journal of Information Systems, Vol.22, No.2, 2008, pp.53-76.   DOI
42 Yu-Lee, R.T., "Target Costing: What You See Is Not What You Get," Journal of Cost Management, Vol.16, No.1, 2002, pp.23-28.
43 Yazdifar, H., Askarany, D., "A Comparative Study of the Adoption and Implementation of Target Costing in the UK, Australia and New Zealand," International Journal of Production Economics, Vol.135, 2012, pp.382-392.   DOI