Investigating the Management of Knowledge for Competitive Advantage: A Strategic Cost Management Perspective

Journal of Intellectual Capital, Vol. 7, No. 3, pp. 309-323, 2006

22 Pages Posted: 20 Sep 2007

See all articles by Riccardo Silvi

Riccardo Silvi

University of Bologna - Department of Management

Suresh Cuganesan

Swinburne University of Technology

Abstract

The purpose of the paper is to develop and apply a framework that examines the effectiveness and efficiency of managing knowledge in organizations for competitive advantage. The paper reviews knowledge management and strategic cost management literatures to identify key elements that determine and facilitate the enhancement of competitive advantage. It then develops a cost-knowledge management (CKM) framework that integrates these elements and enables the analysis of how knowledge utilization in organizational activities can be made more effective and efficient. The CKM framework is applied to a sample of four Italian firms operating in the mechanical industry. Both the results of applying the CKM framework and the insights that are generated are discussed.

Keywords: Strategic Cost Management, Knowledge Management, Value Creation, Activity analysis

JEL Classification: M40, M46, M47

Suggested Citation

Silvi, Riccardo and Cuganesan, Suresh, Investigating the Management of Knowledge for Competitive Advantage: A Strategic Cost Management Perspective. Journal of Intellectual Capital, Vol. 7, No. 3, pp. 309-323, 2006. Available at SSRN: https://ssrn.com/abstract=1015691

Riccardo Silvi

University of Bologna - Department of Management ( email )

P.le della Vittoria, 15
Forli', Bologna 47100
Italy

Suresh Cuganesan (Contact Author)

Swinburne University of Technology ( email )

Cnr Wakefield and William Streets, Hawthorn Victor
3122 Victoria, Victoria 3122
Australia
+61 3 9214 8388 (Phone)
+61 3 9819 2117 (Fax)

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