Knowledge Management and Balanced Scorecard Outcomes: Exploring the Importance of Interpretation, Learning and Internationality
研究以平衡计分卡为框架，基于169家跨国公司的数据，发现知识活动与平衡计分卡结果相关，且客户绩效是唯一显著影响财务绩效的维度。
The topics of shared interpretation, organizational learning and firm internationalization have been studied extensively. Though considered important factors that shape the international competitive landscape, research synthesizing these interrelated areas has been limited to date. We use the balanced scorecard as a framework for assessing how organizational learning and sensemaking influence actions relating to a global marketing strategy and subsequent financial performance. Using data from 169 multinational corporations, findings indicate that a specific set of knowledge activities is related to balanced scorecard outcomes (e.g. customer performance, innovation and learning performance, and internal process performance). The hypothesized importance of customer performance is confirmed as the only balanced scorecard outcome significantly related to financial performance. A post hoc analysis revealed further insights for future research opportunities. Overall, these results suggest that firms can improve their competitive position by emphasizing shared interpretation within the organization and including balanced scorecard elements when assessing performance.