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...

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Main Author:	Shurafa, Rabee M.A.
Format:	Thesis
Language:	eng eng
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
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id	my-uum-etd.7620
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Mohamed, Rapiah
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
qualification_name	Ph.D.
qualification_level	Doctorate
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
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2017
url	https://etd.uum.edu.my/7620/1/s900124_01.pdf https://etd.uum.edu.my/7620/2/s900124_02.pdf
_version_	1747828243718733824
spelling	my-uum-etd.76202021-08-18T07:23:18Z Management control system : its antecedents and consequences on organizational performance 2017 Shurafa, Rabee M.A. Mohamed, Rapiah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) 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 https://etd.uum.edu.my/7620/ https://etd.uum.edu.my/7620/1/s900124_01.pdf text eng public https://etd.uum.edu.my/7620/2/s900124_02.pdf text eng public http://sierra.uum.edu.my/record=b1698393~S1 Ph.D. doctoral Universiti Utara Malaysia Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40 (1), 2-27. Abdelkarim, N., & Alawneh, S. (2009). 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