Purpose
Organisations that systematically manage their knowledge based on processes of creating, storing, transferring and applying knowledge are likely to achieve both performance improvements and competitive advantages. However, companies often succeed in the first three processes only, while neglecting knowledge application. The phenomenon of employees not relying on existing knowledge when solving specific problems is referred to as knowing-doing gap. While the existence of this gap is well acknowledged, the purpose of this study is to advance the understanding how respective barriers of knowledge application can be overcome, in particular concerning the role of information technology (IT).
Design/methodology/approach
This study applies a case study design, thereby relying on various data sources, such as interviews, documents, field notes, observations and demonstrations. The analysis follows established guidelines for thematic analysis.
Findings
An understanding of knowledge application as a three-step process is derived. The set of knowledge application barriers, identified practices to overcome the barriers and yielded themes that explain the role of IT in bridging the knowing-doing gap are complemented.
Research limitations/implications
The role of IT in bridging the knowing-doing gap and contributing to the general understanding of the knowing-doing gap by also considering practices concerning the people and process dimensions is illuminated. While IT plays a central role in applying knowledge, successfully overcoming the knowing-doing gap requires organisational practices at the people and processes dimensions that are aligned with the IT. The set of barriers of knowledge application at the individual, group and organisational levels is complemented.
Practical implications
The practices to bridge the knowing-doing gap at the intersection of the people, processes and technology dimensions are identified. Specifically, the role of IT in overcoming barriers to knowledge application is explored.
Originality/value
This thematic analysis yields a theoretical explanation for knowledge application as a three-step process and suggests practices to bridge the knowing-doing gap for each step. Furthermore, four major themes that explain the role of IT for this process in depth are derived.
PERAN TEKNOLOGI INFORMASI DALAM MENGANTISIPASI KECURANGAN AKUNTANSI (Studi Kasus pada PT Bangkit Berkah)
