Effects of Knowledge Management Processes by Strategic Management Accounting on Organizational Ambidexterity: Mediation of Operational Processes Under Environmental Dynamism

Yoshikuni, Adilson Carlos; Dwivedi, Rajeev; dos Santos, Marcio Quadros Lopes; Fragoso, Ronaldo; de Souza, Anderson Costa; de Sousa, Fabio Henrique; dos Santos, Wagner Argibe Pio; Romboli, Denise Souza

doi:10.1007/s40171-024-00398-9

Glob J Flex Syst Manag

2024

DOI: 10.1007/s40171-024-00398-9

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Effects of Knowledge Management Processes by Strategic Management Accounting on Organizational Ambidexterity: Mediation of Operational Processes Under Environmental Dynamism

Adilson Carlos Yoshikuni,

Rajeev Dwivedi,

Marcio Quadros Lopes dos Santos

et al.

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2024

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Cited by 1 publication

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Enterprise risk management effects on information systems-enabled strategic enterprise management: amplifying firm performance through strategic momentum and strategic flexibility in BRICS economies

Yoshikuni,

Dwivedi,

Parisi

et al. 2024

JEIM

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PurposeEnterprise Risk Management (ERM) is a strategy and approach that enables organizations to manage risk strategically from a systems standpoint. The ERM assists businesses in structuring their systems to generate strategic flexibility (SF), which leads to increased firm performance (FP) through strategic enterprise management (IS-SEM) and strategic momentum (SM).Design/methodology/approachThe study is based on data gathered in Brazil and India. The complex link was discovered using partial least square structural equation modeling (PLS-SEM) using 330 Brazilian and Indian sample sizes.FindingsThe findings show that ERM influences IS-SEM and SM, which improves SF and FP. Furthermore, the study claims that IS-SEM can help improve strategic momentum and flexibility in the face of environmental uncertainty (ENU). Thus, it indicated that specific combinations of ENU connected with ERM and IS-SEM lead to obtaining high and extremely high levels fuzzy set qualitative comparative analysis (fsQCA) post hoc analysis of strategic momentum and flexibility.Practical implicationsThe findings help executives understand how ERM and accounting information systems (AIS) can help achieve SM and SF, hence promoting FP in situation specific ENU setups in developing economies. The findings enhance executives' comprehension of how ERM and IS-SEM can significantly contribute to achieving SM and SF, thereby driving FP in the situation-specific ENU configurations in developing economies. Originality/valueResearch indicated that specific combinations of (ENU) connected with ERM and IS-SEM lead to obtaining high and extremely high levels fuzzy set qualitative comparative analysis (fsQCA) post hoc analysis of strategic momentum and flexibility.

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Enterprise risk management effects on information systems-enabled strategic enterprise management: amplifying firm performance through strategic momentum and strategic flexibility in BRICS economies

Yoshikuni,

Dwivedi,

Parisi

et al. 2024

JEIM

View full text Add to dashboard Cite

show abstract

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Effects of Knowledge Management Processes by Strategic Management Accounting on Organizational Ambidexterity: Mediation of Operational Processes Under Environmental Dynamism

Cited by 1 publication

References 103 publications

Enterprise risk management effects on information systems-enabled strategic enterprise management: amplifying firm performance through strategic momentum and strategic flexibility in BRICS economies

Enterprise risk management effects on information systems-enabled strategic enterprise management: amplifying firm performance through strategic momentum and strategic flexibility in BRICS economies

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