Cover Image

Management control system : its antecedents and consequences on organizational performance

The purpose of this study was to examine the antecedents and consequences of Management Control System (MCS) in the context of a less-developed country. Based on contingency and resource-based view theories, the study examined whether perceived environmental uncertainty (PEU) (i.e., competitive, ope...

Full description

Saved in:
Bibliographic Details
Main Author: Shurafa, Rabee M.A.
Format: Thesis
Language:English
English
Published: 2017
Subjects:
HD28-70 Management. Industrial Management
Online Access:https://etd.uum.edu.my/7620/1/s900124_01.pdf
https://etd.uum.edu.my/7620/2/s900124_02.pdf
https://etd.uum.edu.my/7620/
http://sierra.uum.edu.my/record=b1698393~S1
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.etd.7620
record_format eprints
spelling my.uum.etd.76202021-08-18T07:23:18Z https://etd.uum.edu.my/7620/ Management control system : its antecedents and consequences on organizational performance Shurafa, Rabee M.A. HD28-70 Management. Industrial Management The purpose of this study was to examine the antecedents and consequences of Management Control System (MCS) in the context of a less-developed country. Based on contingency and resource-based view theories, the study examined whether perceived environmental uncertainty (PEU) (i.e., competitive, operational, political, and technological uncertainty), and national culture (i.e., high uncertainty avoidance, collectivism, and high-power distance), have significant influence on MCS represented by levers of control (i.e., beliefs, boundary, diagnostic, and interactive control) among firms listed on the Palestinian Securities Exchange. This study also examined whether MCS influenced organizational learning, the impact of organizational learning on organizational performance, and finally the mediating role of the organizational leaning between MCS and organizational performance. The sample framework was the entire population of the Palestinian firms listed on the Palestine Securities Exchange, which comprised 49 companies distributed into five different industries. Data were collected via survey questionnaires distributed to the top management and were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings indicated that PEU and national culture had a significant and positive influence on MCS. In addition, MCS also significantly influenced organizational learning. Furthermore, a significant positive association existed between organizational learning and organizational performance. Finally, the results indicated that organizational learning partially mediated the relationship between MCS and organizational performance. To conclude, this study has provided important insights on the factors influence MCS and its consequences on organizational performance in general, and specifically in Palestine. The findings contribute to the theoretical, methodological and practical and opened up possibilities for further research regarding MCS practices in Palestine and other developing countries, and worldwide. 2017 Thesis NonPeerReviewed text en https://etd.uum.edu.my/7620/1/s900124_01.pdf text en https://etd.uum.edu.my/7620/2/s900124_02.pdf Shurafa, Rabee M.A. (2017) Management control system : its antecedents and consequences on organizational performance. PhD. thesis, Universiti Utara Malaysia. http://sierra.uum.edu.my/record=b1698393~S1
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HD28-70 Management. Industrial Management
spellingShingle HD28-70 Management. Industrial Management
Shurafa, Rabee M.A.
Management control system : its antecedents and consequences on organizational performance
description The purpose of this study was to examine the antecedents and consequences of Management Control System (MCS) in the context of a less-developed country. Based on contingency and resource-based view theories, the study examined whether perceived environmental uncertainty (PEU) (i.e., competitive, operational, political, and technological uncertainty), and national culture (i.e., high uncertainty avoidance, collectivism, and high-power distance), have significant influence on MCS represented by levers of control (i.e., beliefs, boundary, diagnostic, and interactive control) among firms listed on the Palestinian Securities Exchange. This study also examined whether MCS influenced organizational learning, the impact of organizational learning on organizational performance, and finally the mediating role of the organizational leaning between MCS and organizational performance. The sample framework was the entire population of the Palestinian firms listed on the Palestine Securities Exchange, which comprised 49 companies distributed into five different industries. Data were collected via survey questionnaires distributed to the top management and were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings indicated that PEU and national culture had a significant and positive influence on MCS. In addition, MCS also significantly influenced organizational learning. Furthermore, a significant positive association existed between organizational learning and organizational performance. Finally, the results indicated that organizational learning partially mediated the relationship between MCS and organizational performance. To conclude, this study has provided important insights on the factors influence MCS and its consequences on organizational performance in general, and specifically in Palestine. The findings contribute to the theoretical, methodological and practical and opened up possibilities for further research regarding MCS practices in Palestine and other developing countries, and worldwide.
format Thesis
author Shurafa, Rabee M.A.
author_facet Shurafa, Rabee M.A.
author_sort Shurafa, Rabee M.A.
title Management control system : its antecedents and consequences on organizational performance
title_short Management control system : its antecedents and consequences on organizational performance
title_full Management control system : its antecedents and consequences on organizational performance
title_fullStr Management control system : its antecedents and consequences on organizational performance
title_full_unstemmed Management control system : its antecedents and consequences on organizational performance
title_sort management control system : its antecedents and consequences on organizational performance
publishDate 2017
url https://etd.uum.edu.my/7620/1/s900124_01.pdf
https://etd.uum.edu.my/7620/2/s900124_02.pdf
https://etd.uum.edu.my/7620/
http://sierra.uum.edu.my/record=b1698393~S1
_version_ 1709670583880384512
score 13.244368

Similar Items