Cover Image

Strategic priorities of Malaysian hotels: the role of management control bureaucracy

The study examines the role of the management control system (MCS) in Malaysian hotels that pursue different strategic priorities. It is proposed that the cost leadership and differentiation strategies relationships to performance are indirect through the use of bureaucratic and non-bureaucratic MCS...

Full description

Saved in:
Bibliographic Details
Main Authors: Sofiah Md. Auzair,, Amizawati Mohd Amir,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2017
Online Access:http://journalarticle.ukm.my/11962/1/12426-62473-1-PB.pdf
http://journalarticle.ukm.my/11962/
http://ejournal.ukm.my/ajac/issue/view/1033
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-ukm.journal.11962
record_format eprints
spelling my-ukm.journal.119622018-07-31T09:10:34Z http://journalarticle.ukm.my/11962/ Strategic priorities of Malaysian hotels: the role of management control bureaucracy Sofiah Md. Auzair, Amizawati Mohd Amir, The study examines the role of the management control system (MCS) in Malaysian hotels that pursue different strategic priorities. It is proposed that the cost leadership and differentiation strategies relationships to performance are indirect through the use of bureaucratic and non-bureaucratic MCSs. Data from a survey of 59 hotels operating in Malaysia were used to test the hypotheses. Using partial least squares, the results indicate no significant indirect effect of bureaucratic MCS on the relationship between cost leadership and performance. Additionally, non-bureaucratic MCS did not mediate the relationship between differentiation strategy and performance. Contrary to expectation, a significant indirect effect of bureaucratic MCS on the relationship between differentiation strategy and performance exists. The differentiators appear to affect the use of bureaucratic MCS to increase performance. The study implies the dominance of bureaucratic MCS in the Malaysian hotel industry and challenges the contingency-based proposition on the coupling of business strategy with MCS. Penerbit Universiti Kebangsaan Malaysia 2017 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/11962/1/12426-62473-1-PB.pdf Sofiah Md. Auzair, and Amizawati Mohd Amir, (2017) Strategic priorities of Malaysian hotels: the role of management control bureaucracy. Asian Journal of Accounting and Governance, 8 . pp. 1-12. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/1033
institution Universiti Kebangsaan Malaysia
building Perpustakaan Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description The study examines the role of the management control system (MCS) in Malaysian hotels that pursue different strategic priorities. It is proposed that the cost leadership and differentiation strategies relationships to performance are indirect through the use of bureaucratic and non-bureaucratic MCSs. Data from a survey of 59 hotels operating in Malaysia were used to test the hypotheses. Using partial least squares, the results indicate no significant indirect effect of bureaucratic MCS on the relationship between cost leadership and performance. Additionally, non-bureaucratic MCS did not mediate the relationship between differentiation strategy and performance. Contrary to expectation, a significant indirect effect of bureaucratic MCS on the relationship between differentiation strategy and performance exists. The differentiators appear to affect the use of bureaucratic MCS to increase performance. The study implies the dominance of bureaucratic MCS in the Malaysian hotel industry and challenges the contingency-based proposition on the coupling of business strategy with MCS.
format Article
author Sofiah Md. Auzair,
Amizawati Mohd Amir,
spellingShingle Sofiah Md. Auzair,
Amizawati Mohd Amir,
Strategic priorities of Malaysian hotels: the role of management control bureaucracy
author_facet Sofiah Md. Auzair,
Amizawati Mohd Amir,
author_sort Sofiah Md. Auzair,
title Strategic priorities of Malaysian hotels: the role of management control bureaucracy
title_short Strategic priorities of Malaysian hotels: the role of management control bureaucracy
title_full Strategic priorities of Malaysian hotels: the role of management control bureaucracy
title_fullStr Strategic priorities of Malaysian hotels: the role of management control bureaucracy
title_full_unstemmed Strategic priorities of Malaysian hotels: the role of management control bureaucracy
title_sort strategic priorities of malaysian hotels: the role of management control bureaucracy
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2017
url http://journalarticle.ukm.my/11962/1/12426-62473-1-PB.pdf
http://journalarticle.ukm.my/11962/
http://ejournal.ukm.my/ajac/issue/view/1033
_version_ 1643738652795207680
score 13.211869

Similar Items