Being innovative allows organizations to be part of the rapid competitive and environmental shifts and requires the development of knowledge as it builds the pathway of innovation. Since most companies find it troublesome to effectively utilize their existing knowledge towards innovations and literature lacks to offer solutions, this study aims to determine factors that contribute to an enhancement of the spiral of knowledge as well as to develop a concept that provides counselling for business and academia on how to overcome this issue. Therefore, this study contributes with new insights to the field of research in knowledge management and innovation management as well as to organizations with a concept on how to operationalize knowledge management towards innovation. Based on literature review on innovation management, knowledge management and organizational agility, a hypothesis was established that claimed that agile feedback loops at the spiral of knowledge would facilitate the utilization of knowledge management towards innovation. Expert interviews allowed the identification of factors that are relevant for tapping the potential of knowledge towards innovation. The analysis of their responses disclosed a common request to include feedback during the knowledge transformation but also revealed that design thinking and an innovative organizational culture are further relevant factors. Thus, the study postulates a concept that refines the spiral of knowledge to the ‘spiral of knowledge and innovation’, which extents the ‘spiral of knowledge’ with agile feedback loops, design thinking as well as an innovative organizational culture.

Made available in DSpace on 2016-03-15T19:32:53Z (GMT). No. of bitstreams: 1 Dimitra Alectoridis .pdf: 910060 bytes, checksum: c64d1ebf62f74ef89b189c9862ae9daf (MD5) Previous issue date: 2015-02-04 / The pursuit of excellence in action and consistent results makes professionals have responsibility in managing their own knowledge and transformation in these techniques and tools capable of broadening the qualitative and quantitative gains within departments and companies. Knowledge management well applied to professional practice is a way of ensure good results, but this should be shared - as individual knowledge - and built - as possibility of collective knowledge. This study aims to evaluate the interaction between professionals of management accounting, also called controllership, and operations management professionals, by the light of Nonaka and Takeuchi's theory (1997) on knowledge creation in the company. Its objective was to provide a measure able to identify the maturity level of professionals in each area on modes of knowledge convertion proposed in this theory, including creating entrepreneurial knowledge in the general context. The results show that the professionals care about their individual knowledge and the transmission of this to their own teams, in addition to being concerned about internalize explicit knowledge for themselves. But when evaluating the results of conversion modes that require further relationship with other teams and availability to create knowledge independent of the immediate need, we have a group of professionals evaluated showing restrictions, partly due to lack of incentive from the company, for lack of intent of other professionals for that. The measurement of the knowledge creation to company receives the impact of these restrictions, and the general result this research shows that there is need for improvement in the behavior of management accounting managers and operations managers for the Knowledge Creation bring more effective results for companies. / A busca pela excelência nas ações e por resultados sólidos faz com que os profissionais tenham responsabilidade na gestão de seus próprios conhecimentos e na transformação destes em técnicas e ferramentas capazes de ampliar os ganhos qualitativos e quantitativos nos departamentos e nas empresas. A gestão do conhecimento bem aplicado às práticas dos profissionais é um meio de garantir bons resultados, mas para isso deve ser compartilhado enquanto conhecimentos individuais e construído enquanto possibilidade de conhecimentos coletivos. Este trabalho objetiva avaliar a interação entre profissionais das áreas de contabilidade gerencial, também chamada de controladoria, e de profissionais de gestão de operações, sob a luz da teoria de Nonaka e Takeuchi (1997) da Criação de Conhecimento na empresa. Seu objetivo foi gerar uma mensuração capaz de identificar o nível de maturidade dos profissionais de cada área nos modos de conversão de conhecimento proposto nesta teoria, incluindo a criação de conhecimento empresarial no contexto geral. Os resultados encontrados mostram que os profissionais se preocupam com seu conhecimento individual e a transmissão deste para suas próprias equipes, além de se preocuparem em internalizar conhecimentos explícitos para si. Porém quando são avaliados os resultados dos modos de conversão que exigem maior relacionamento com outras equipes e disponibilidade para criar conhecimento independente da necessidade imediata, temos um grupo de profissionais avaliados que mostram restrições, parte em função da falta de incentivo da empresa, parte por falta de intenção dos outros profissionais para isso. A mensuração da criação de conhecimento para empresa recebe o impacto dessas restrições, e como resultado geral a pesquisa mostra que há necessidade de melhoria no comportamento dos gestores de contabilidade gerencial e gestores de operações para que a Criação de Conhecimento traga resultados mais efetivos para as empresas.