Management control and knowledge management for strategic alignment. Application case
Abstract
Management control and knowledge management are a key binomial in organizations for strategic alignment. Consequently, the objective of the work was to integrate tools from these two fields in contribution to strategic alignment. A study was conducted with a quantitative approach; of the experimental and applied research type; longitudinal and correlational. Theoretical methods were used (analysis - synthesis, induction - deduction, abstract - concrete and system approach), empirical methods (Observation, document review, interviews, surveys and checklists) and statistical methods. The study was structured in three stages: selection of the management control model; integration of management control and knowledge management tools for strategic alignment; and application of the tools. The results of the OVAR matrix, the modified DACUM method and the KOVAR matrix applied in a grain conservation company are presented.
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