On the two perspectives on coordination of knowledge flows: knowledge-enabling and control

Abstract

The purpose of this conceptual paper is to contribute to the understanding of the coordination of knowledge flows – an important theme for organizational performance. In this article, we identify, describe and compare two perspectives on coordination of knowledge flows: the “knowledge-enabling” and the “control” perspective. The “knowledge-enabling” perspective presents a design view on coordination of knowledge flows where coordination is essentially facilitated by the mechanism of organizational structure. The “control” perspective provides a management accounting view of coordination of knowledge flows that are visualized and managed through accounting and reporting practices. The main contribution of this study is an analysis of the existing literature in the respective area and enhanced conceptual understanding of the coordination of knowledge flows of importance both for theory and practice.