Impact of error management culture on knowledge performance in professional service firms

Knowledge is the most crucial resource of the 21st century. For professional service firms (PSFs), knowledge represents the input as well as the output, and thus the fundamental base for performance. As every organization, PSFs have to deal with errors – and how they do that indicates thei...

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Main Authors: Tabea Scheel, Ulf Hausmann
Format: Article
Language:English
Published: Slovenian Psychologists' Association 2014-01-01
Series:Psihološka Obzorja
Subjects:
Online Access:http://psiholoska-obzorja.si/arhiv_clanki/2013/scheel_hausmann.pdf
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author Tabea Scheel
Ulf Hausmann
author_facet Tabea Scheel
Ulf Hausmann
author_sort Tabea Scheel
collection DOAJ
description Knowledge is the most crucial resource of the 21st century. For professional service firms (PSFs), knowledge represents the input as well as the output, and thus the fundamental base for performance. As every organization, PSFs have to deal with errors – and how they do that indicates their error culture. Considering the positive potential of errors (e.g., innovation), error management culture is positively related to organizational performance. This longitudinal quantitative study investigates the impact of error management culture on knowledge performance in four waves. The study was conducted in 131 PSFs, i.e. tax accounting offices. As a standard quality management system (QMS) was assumed to moderate the relationship between error management culture and knowledge performance, offices' ISO 9000 certification was assessed. Error management culture correlated positively with knowledge performance at a significant level and predicted knowledge performance one year later. While the ISO 9000 certification correlated positively with knowledge performance, its assumed moderation of the relationship between error management culture and knowledge performance was not consistent. The process-oriented QMS seems to function as facilitator for the more behavior-oriented error management culture. However, the benefit of ISO 9000 certification for tax accounting remains to be proven. Given the impact of error management culture on knowledge performance, PSFs should focus on actively promoting positive attitudes towards errors.
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spelling doaj.art-367e0687f82d4b6fa3ad056cdbc65fbe2022-12-21T23:45:25ZengSlovenian Psychologists' AssociationPsihološka Obzorja2350-51412014-01-0122667910.20419/2013.22.372372Impact of error management culture on knowledge performance in professional service firmsTabea ScheelUlf HausmannKnowledge is the most crucial resource of the 21st century. For professional service firms (PSFs), knowledge represents the input as well as the output, and thus the fundamental base for performance. As every organization, PSFs have to deal with errors – and how they do that indicates their error culture. Considering the positive potential of errors (e.g., innovation), error management culture is positively related to organizational performance. This longitudinal quantitative study investigates the impact of error management culture on knowledge performance in four waves. The study was conducted in 131 PSFs, i.e. tax accounting offices. As a standard quality management system (QMS) was assumed to moderate the relationship between error management culture and knowledge performance, offices' ISO 9000 certification was assessed. Error management culture correlated positively with knowledge performance at a significant level and predicted knowledge performance one year later. While the ISO 9000 certification correlated positively with knowledge performance, its assumed moderation of the relationship between error management culture and knowledge performance was not consistent. The process-oriented QMS seems to function as facilitator for the more behavior-oriented error management culture. However, the benefit of ISO 9000 certification for tax accounting remains to be proven. Given the impact of error management culture on knowledge performance, PSFs should focus on actively promoting positive attitudes towards errors.http://psiholoska-obzorja.si/arhiv_clanki/2013/scheel_hausmann.pdferror management cultureorganizational effectivenessprofessional service firmsquality controllongitudinal studies
spellingShingle Tabea Scheel
Ulf Hausmann
Impact of error management culture on knowledge performance in professional service firms
Psihološka Obzorja
error management culture
organizational effectiveness
professional service firms
quality control
longitudinal studies
title Impact of error management culture on knowledge performance in professional service firms
title_full Impact of error management culture on knowledge performance in professional service firms
title_fullStr Impact of error management culture on knowledge performance in professional service firms
title_full_unstemmed Impact of error management culture on knowledge performance in professional service firms
title_short Impact of error management culture on knowledge performance in professional service firms
title_sort impact of error management culture on knowledge performance in professional service firms
topic error management culture
organizational effectiveness
professional service firms
quality control
longitudinal studies
url http://psiholoska-obzorja.si/arhiv_clanki/2013/scheel_hausmann.pdf
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