Staff View: Can internal control components influence internal customer satisfaction? An applied study in a shared service centre / Kamaruzzaman Muhammad ... [et al.]

Can internal control components influence internal customer satisfaction? An applied study in a shared service centre / Kamaruzzaman Muhammad ... [et al.]

This study examined whether internal control components can influence internal customer satisfaction in a shared service centre of a company in Malaysia. Specifically, five internal control components based on the COSO framework were chosen: control environment, risk assessment, control activities,...

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Main Authors:	Muhammad, Kamaruzzaman, Mohd Rafi, Ridzuan Hashim, Ghani, Erlane K, Sukmadilaga, Citra
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2024
Subjects:	Consumer satisfaction Customer services. Customer relations
Online Access:	https://ir.uitm.edu.my/id/eprint/103379/1/103379.pdf https://ir.uitm.edu.my/id/eprint/103379/
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id	my.uitm.ir.103379
record_format	eprints
spelling	my.uitm.ir.1033792024-09-30T04:35:51Z https://ir.uitm.edu.my/id/eprint/103379/ Can internal control components influence internal customer satisfaction? An applied study in a shared service centre / Kamaruzzaman Muhammad ... [et al.] mar Muhammad, Kamaruzzaman Mohd Rafi, Ridzuan Hashim Ghani, Erlane K Sukmadilaga, Citra Consumer satisfaction Customer services. Customer relations This study examined whether internal control components can influence internal customer satisfaction in a shared service centre of a company in Malaysia. Specifically, five internal control components based on the COSO framework were chosen: control environment, risk assessment, control activities, information and communication, and monitoring. Using a questionnaire survey of employees of a shared service centre, the results showed that three internal control components influenced internal customer satisfaction. The three internal control components were risk assessment, control activities, and information and communication. However, this study showed that control environment and monitoring did not influence internal customer satisfaction. The findings implied that more attention should be given to risk assessment, control activities, information, and communication in order to ensure that the service quality provided by the shared service centre can be maintained or improved to increase the satisfaction of internal customers. The findings study can shed some light on the factors that can influence the performance of shared service centres, which in this study are the internal control components. In addition, the findings in this study add additional findings to the literature on internal control components and internal customer satisfaction, particularly in shared service centres. Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2024-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/103379/1/103379.pdf Can internal control components influence internal customer satisfaction? An applied study in a shared service centre / Kamaruzzaman Muhammad ... [et al.]. (2024) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29/>, 23 (2): 10. pp. 211-236. ISSN 2550-1895
institution	Universiti Teknologi Mara
building	Tun Abdul Razak Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Mara
content_source	UiTM Institutional Repository
url_provider	http://ir.uitm.edu.my/
language	English
topic	Consumer satisfaction Customer services. Customer relations
spellingShingle	Consumer satisfaction Customer services. Customer relations Muhammad, Kamaruzzaman Mohd Rafi, Ridzuan Hashim Ghani, Erlane K Sukmadilaga, Citra Can internal control components influence internal customer satisfaction? An applied study in a shared service centre / Kamaruzzaman Muhammad ... [et al.]
description	This study examined whether internal control components can influence internal customer satisfaction in a shared service centre of a company in Malaysia. Specifically, five internal control components based on the COSO framework were chosen: control environment, risk assessment, control activities, information and communication, and monitoring. Using a questionnaire survey of employees of a shared service centre, the results showed that three internal control components influenced internal customer satisfaction. The three internal control components were risk assessment, control activities, and information and communication. However, this study showed that control environment and monitoring did not influence internal customer satisfaction. The findings implied that more attention should be given to risk assessment, control activities, information, and communication in order to ensure that the service quality provided by the shared service centre can be maintained or improved to increase the satisfaction of internal customers. The findings study can shed some light on the factors that can influence the performance of shared service centres, which in this study are the internal control components. In addition, the findings in this study add additional findings to the literature on internal control components and internal customer satisfaction, particularly in shared service centres.
format	Article
author	Muhammad, Kamaruzzaman Mohd Rafi, Ridzuan Hashim Ghani, Erlane K Sukmadilaga, Citra
author_facet	Muhammad, Kamaruzzaman Mohd Rafi, Ridzuan Hashim Ghani, Erlane K Sukmadilaga, Citra
author_sort	Muhammad, Kamaruzzaman
title	Can internal control components influence internal customer satisfaction? An applied study in a shared service centre / Kamaruzzaman Muhammad ... [et al.]
title_short	Can internal control components influence internal customer satisfaction? An applied study in a shared service centre / Kamaruzzaman Muhammad ... [et al.]
title_full	Can internal control components influence internal customer satisfaction? An applied study in a shared service centre / Kamaruzzaman Muhammad ... [et al.]
title_fullStr	Can internal control components influence internal customer satisfaction? An applied study in a shared service centre / Kamaruzzaman Muhammad ... [et al.]
title_full_unstemmed	Can internal control components influence internal customer satisfaction? An applied study in a shared service centre / Kamaruzzaman Muhammad ... [et al.]
title_sort	can internal control components influence internal customer satisfaction? an applied study in a shared service centre / kamaruzzaman muhammad ... [et al.]
publisher	Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
publishDate	2024
url	https://ir.uitm.edu.my/id/eprint/103379/1/103379.pdf https://ir.uitm.edu.my/id/eprint/103379/
_version_	1811598359227531264
score	13.211869

Can internal control components influence internal customer satisfaction? An applied study in a shared service centre / Kamaruzzaman Muhammad ... [et al.]

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