Management control systems and performance: evidence from Malaysian local authorities / Norazlina Ilias

The purpose of this study was to investigate the structural relationship between organizational culture, management control systems (MCSs) and the performance of Malaysian local authorities. This study was motivated by the inconsistent findings concerning the relationship between the control system...

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Main Author:	Ilias, Norazlina
Format:	Book Section
Language:	English
Published:	Institute of Graduate Studies, UiTM 2016
Subjects:	Management. Industrial Management
Online Access:	http://ir.uitm.edu.my/id/eprint/20057/ http://ir.uitm.edu.my/id/eprint/20057/1/ABS_NORAZLINA%20ILIAS%20TDRA%20VOL%2010%20IGS%2016.pdf

id	uitm-20057
recordtype	eprints
spelling	uitm-200572018-06-11T03:32:11Z http://ir.uitm.edu.my/id/eprint/20057/ Management control systems and performance: evidence from Malaysian local authorities / Norazlina Ilias Ilias, Norazlina Management. Industrial Management The purpose of this study was to investigate the structural relationship between organizational culture, management control systems (MCSs) and the performance of Malaysian local authorities. This study was motivated by the inconsistent findings concerning the relationship between the control system and performance that appeared in the current literature, as well as the personal observations of the researcher. Due to the inconsistencies in the findings, several studies suggest that future researchers investigate MCSs as a tool to improve the performance of organizations. Therefore, this study integrated the organizational culture and MCSs literature by investigating the control systems variable, as control systems have been widely discussed in management accounting literature as an important variable for the purpose of achieving organizational objectives. In this study, three dimensions of MCSs have been identified: external control, internal formal control, and internal informal control. The performance of the local authorities under study was measured using three dimensions of performance: financial, service quality, and procedural. A questionnaire-based survey was carried out to seek responses from 449 departments attached to the local authorities within Peninsular Malaysia. Out of the 449 questionnaires distributed, 367 were returned, which resulted in 335 usable responses that were used for further analysis. This study performed two phases of data analyses: preliminary analysis and structural equation modeling (SEM) analysis… Institute of Graduate Studies, UiTM 2016 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/20057/1/ABS_NORAZLINA%20ILIAS%20TDRA%20VOL%2010%20IGS%2016.pdf Ilias, Norazlina (2016) Management control systems and performance: evidence from Malaysian local authorities / Norazlina Ilias. In: The Doctoral Research Abstracts. IGS Biannual Publication, 10 (10). Institute of Graduate Studies, UiTM, Shah Alam.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Management. Industrial Management
spellingShingle	Management. Industrial Management Ilias, Norazlina Management control systems and performance: evidence from Malaysian local authorities / Norazlina Ilias
description	The purpose of this study was to investigate the structural relationship between organizational culture, management control systems (MCSs) and the performance of Malaysian local authorities. This study was motivated by the inconsistent findings concerning the relationship between the control system and performance that appeared in the current literature, as well as the personal observations of the researcher. Due to the inconsistencies in the findings, several studies suggest that future researchers investigate MCSs as a tool to improve the performance of organizations. Therefore, this study integrated the organizational culture and MCSs literature by investigating the control systems variable, as control systems have been widely discussed in management accounting literature as an important variable for the purpose of achieving organizational objectives. In this study, three dimensions of MCSs have been identified: external control, internal formal control, and internal informal control. The performance of the local authorities under study was measured using three dimensions of performance: financial, service quality, and procedural. A questionnaire-based survey was carried out to seek responses from 449 departments attached to the local authorities within Peninsular Malaysia. Out of the 449 questionnaires distributed, 367 were returned, which resulted in 335 usable responses that were used for further analysis. This study performed two phases of data analyses: preliminary analysis and structural equation modeling (SEM) analysis…
format	Book Section
author	Ilias, Norazlina
author_facet	Ilias, Norazlina
author_sort	Ilias, Norazlina
title	Management control systems and performance: evidence from Malaysian local authorities / Norazlina Ilias
title_short	Management control systems and performance: evidence from Malaysian local authorities / Norazlina Ilias
title_full	Management control systems and performance: evidence from Malaysian local authorities / Norazlina Ilias
title_fullStr	Management control systems and performance: evidence from Malaysian local authorities / Norazlina Ilias
title_full_unstemmed	Management control systems and performance: evidence from Malaysian local authorities / Norazlina Ilias
title_sort	management control systems and performance: evidence from malaysian local authorities / norazlina ilias
publisher	Institute of Graduate Studies, UiTM
publishDate	2016
url	http://ir.uitm.edu.my/id/eprint/20057/ http://ir.uitm.edu.my/id/eprint/20057/1/ABS_NORAZLINA%20ILIAS%20TDRA%20VOL%2010%20IGS%2016.pdf
first_indexed	2023-09-18T23:03:52Z
last_indexed	2023-09-18T23:03:52Z
_version_	1777418353050124288

Management control systems and performance: evidence from Malaysian local authorities / Norazlina Ilias

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