Effects of Knowledge Management Processes by Strategic Management Accounting on Organizational Ambidexterity: Mediation of Operational Processes Under Environmental Dynamism

An important question for scholars and professionals is how knowledge management processes (KMP) supported by strategic management accounting (SMA) can strengthen operational processes (OPs) to enhance organizational ambidexterity (OA) in dynamic environments (ED). The empirical research utilizes knowledge management practices (KMPs) including knowledge generation, storage, and application/sharing to develop organizational performance (OP) and utilize organizational agility (OA) inside an environment of disruption (ED). The research involved surveying 203 Brazilian businesses and examining the assumptions through structural equation modeling. The findings showed that knowledge development and knowledge storage impact knowledge application and sharing. Knowledge application and sharing, as a strategic information system, impacts organizational ambidexterity by completely mediating organizational performance. Post hoc study revealed three enterprise clusters with varying levels of adoption of competitive orientation strategy, assistance from business partner accountants, and features of companies showing diverse knowledge management process roles on organizational performance and organizational ambidexterity under low and high environmental dynamism. The research results address gaps in information related to knowledge management procedures, strategic management accounting, and organizational ambidexterity literature, offering practical implications for professionals.