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The impact of management control systems on performance of Malaysian local authorities

An increasing number of profit and non-profit organizations implementing management control systems (MCSs) have proven the importance of the systems in improving organizational performance. However, there is a lack of empirical evidence concerning how the MCSs affect the performance of local authori...

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Main Authors: Ilias, Norazlina, Abdulatiff, Nik Kamaruzaman, Mohamed, Nafsiah
Format: Conference or Workshop Item
Language:English
Published: 2015
Subjects:
HF5601 Accounting
JS Local government Municipal government
Online Access:http://repo.uum.edu.my/17598/1/440-ICAS2015%20440-448.pdf
http://repo.uum.edu.my/17598/
http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/146-the-impact-of-management-control-systems-on-performance-of-malaysian-local-authorities
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spelling my.uum.repo.175982016-04-14T04:08:33Z http://repo.uum.edu.my/17598/ The impact of management control systems on performance of Malaysian local authorities Ilias, Norazlina Abdulatiff, Nik Kamaruzaman Mohamed, Nafsiah HF5601 Accounting JS Local government Municipal government An increasing number of profit and non-profit organizations implementing management control systems (MCSs) have proven the importance of the systems in improving organizational performance. However, there is a lack of empirical evidence concerning how the MCSs affect the performance of local authorities.Even though there are some previous studies concerning the performance of local authorities, most only focus on performance measurement methods, such as the use of balanced scorecard and performance indicators.The application of MCSs and their effect on performance are rarely discussed in local authorities, especially in the Malaysian environment.Therefore, the objective of this study is to examine the impact of MCSs on performance of Malaysian local authorities by using the structural equation modeling (SEM) tool. Statistical results showed that the internal formal control were significantly associated with all three performance dimensions – financial, service quality, and procedural, as expected. However, the internal informal control only had a direct relationship with the service quality performance, and did not have a significant relationship with the financial performance and procedural performance.This study contributes to the literature concerning the structural linkage among internal controls and performance constructs within Malaysian local authorities by developing and testing the hypothesized relationships using SEM analysis. 2015-08-17 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/17598/1/440-ICAS2015%20440-448.pdf Ilias, Norazlina and Abdulatiff, Nik Kamaruzaman and Mohamed, Nafsiah (2015) The impact of management control systems on performance of Malaysian local authorities. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA. http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/146-the-impact-of-management-control-systems-on-performance-of-malaysian-local-authorities
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
JS Local government Municipal government
spellingShingle HF5601 Accounting
JS Local government Municipal government
Ilias, Norazlina
Abdulatiff, Nik Kamaruzaman
Mohamed, Nafsiah
The impact of management control systems on performance of Malaysian local authorities
description An increasing number of profit and non-profit organizations implementing management control systems (MCSs) have proven the importance of the systems in improving organizational performance. However, there is a lack of empirical evidence concerning how the MCSs affect the performance of local authorities.Even though there are some previous studies concerning the performance of local authorities, most only focus on performance measurement methods, such as the use of balanced scorecard and performance indicators.The application of MCSs and their effect on performance are rarely discussed in local authorities, especially in the Malaysian environment.Therefore, the objective of this study is to examine the impact of MCSs on performance of Malaysian local authorities by using the structural equation modeling (SEM) tool. Statistical results showed that the internal formal control were significantly associated with all three performance dimensions – financial, service quality, and procedural, as expected. However, the internal informal control only had a direct relationship with the service quality performance, and did not have a significant relationship with the financial performance and procedural performance.This study contributes to the literature concerning the structural linkage among internal controls and performance constructs within Malaysian local authorities by developing and testing the hypothesized relationships using SEM analysis.
format Conference or Workshop Item
author Ilias, Norazlina
Abdulatiff, Nik Kamaruzaman
Mohamed, Nafsiah
author_facet Ilias, Norazlina
Abdulatiff, Nik Kamaruzaman
Mohamed, Nafsiah
author_sort Ilias, Norazlina
title The impact of management control systems on performance of Malaysian local authorities
title_short The impact of management control systems on performance of Malaysian local authorities
title_full The impact of management control systems on performance of Malaysian local authorities
title_fullStr The impact of management control systems on performance of Malaysian local authorities
title_full_unstemmed The impact of management control systems on performance of Malaysian local authorities
title_sort impact of management control systems on performance of malaysian local authorities
publishDate 2015
url http://repo.uum.edu.my/17598/1/440-ICAS2015%20440-448.pdf
http://repo.uum.edu.my/17598/
http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/146-the-impact-of-management-control-systems-on-performance-of-malaysian-local-authorities
_version_ 1644282257089757184
score 13.211869

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