When Using Knowledge Can Hurt Performance: The Value of Organizational Capabilities in a Management Consulting Company

This paper explores the possibility that utilizing the firm’s knowledge resources to complete important tasks can backfire and undermine competitive performance. Drawing on organizational capabilities and knowledge sharing research, we develop a situated performance view that holds that the value of obtaining and using knowledge within a firm depends on the task situation. Using a data set of 182 sales proposals for client work in a management consulting company, we show that sales teams that had varying needs to learn and differentiate themselves from competitors derived different levels of value from obtaining and using electronic documents and advice from colleagues. Highly experienced teams were more likely than inexperienced teams to lose the sales bids if they utilized such knowledge. Teams that had a high need to differentiate themselves from competitors also had a lower chance of winning if they utilized electronic documents. There were situations, however, where teams performed better if they utilized the firm’s knowledge resources. These results suggest that competitive performance depends not on how much firms know but on how they use what they know

The contribution analysis advertisements tax towards local tax revenues (case study in Depok City)

Pajak reklame adalah salah satu sumber pendapatan asli daerah yang berpotensi di Kota Depok. Hal ini dapat dilihat selama tahun anggaran 2002-2009 realisasi penerimaan pajak reklame di kota Depok mengalami peningkatan. Tujuan dari penelitian ini adalah untuk menganalisi efektivitas pemungutan pajak reklame, menganalisis pengaruh pajak reklame terhadap penerimaan pajak daerah dan menganalisis kontribusi pajak reklame di Kota Depok. Sampel penelitian ini adalah laporan penerimaan pendapatan daerah Kota Depok dari tahun 2005-2009. Data dianalisis menggunakan regresi sederhana. Hasil dari penelitian ini menunjukan bahwa 1) pemungutan pajak reklame di Kota Depok sangat efekif, 2) pajak reklame berpengaruh secara positif terhadap penerimaan pajak daerah, 3) pajak reklame memberikan kontribusi yang cukup besar terhadap penerimaan pajak daerah di Kota Depok