The relationship between interactive use of management control system, organizational capabilities and organizational performance

Management Control System (MCS) has attracted considerable research interests in the past decades. MCS plays an important role in providing and distributing information to support effective managerial decision-making and attainment of organizational objectives. This study focuses on the interactive...

Full description

Saved in:

Bibliographic Details
Main Author:	Haghshenas, Zohreh
Format:	Thesis
Language:	English
Published:	2013
Subjects:	Industrial management Cost control Managerial accounting
Online Access:	http://psasir.upm.edu.my/id/eprint/91890/1/GSM%202013%204%20IR.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-upm-ir.91890
record_format	uketd_dc
spelling	my-upm-ir.918902022-02-09T00:49:38Z The relationship between interactive use of management control system, organizational capabilities and organizational performance 2013-01 Haghshenas, Zohreh Management Control System (MCS) has attracted considerable research interests in the past decades. MCS plays an important role in providing and distributing information to support effective managerial decision-making and attainment of organizational objectives. This study focuses on the interactive use of MCS, because interactive usc of MCS facilitates exploration and identification of threats and opportunities in the environment and enables them to respond quickly to changes in the environment. Resource-based view (RBV) is an often-used framework in the study of corporate competitive strategy. This study aims to examine, from a RBV perspective, the relationship between interactive use of MCS and organizational capabilities (market responsiveness, strategic networking, process reliability and efficiency, innovativeness and learning) and their subsequent impact on organizational performance. The required data for this study were collected using a structured questionnaire, which was sent to all the companies listed in Bursa Malaysia. Seventy responses were received. Results of this study indicate that there is a positive relationship between interactive use ofMCS and organizational capabilities and overall organizational capabilities arc also directly related to organizational performance. Each type of capabilities, individually, has a positive relationship with performance, but when they are analyzed together, only process reliability and efficiency make a significant contribution to explain performance. Based on the results of the study, the overall organizational capability fully mediates the relationship between interactive use of MCS and organizational performance. It was found that not all the types of capabilities mediate the relationship between interactive usc of MCS and performance; only process reliability and efficiency partially mediates this relationship. Industrial management Cost control Managerial accounting 2013-01 Thesis http://psasir.upm.edu.my/id/eprint/91890/ http://psasir.upm.edu.my/id/eprint/91890/1/GSM%202013%204%20IR.pdf text en public masters Universiti Putra Malaysia Industrial management Cost control Managerial accounting Foong, Soon Yau
institution	Universiti Putra Malaysia
collection	PSAS Institutional Repository
language	English
advisor	Foong, Soon Yau
topic	Industrial management Cost control Managerial accounting
spellingShingle	Industrial management Cost control Managerial accounting Haghshenas, Zohreh The relationship between interactive use of management control system, organizational capabilities and organizational performance
description	Management Control System (MCS) has attracted considerable research interests in the past decades. MCS plays an important role in providing and distributing information to support effective managerial decision-making and attainment of organizational objectives. This study focuses on the interactive use of MCS, because interactive usc of MCS facilitates exploration and identification of threats and opportunities in the environment and enables them to respond quickly to changes in the environment. Resource-based view (RBV) is an often-used framework in the study of corporate competitive strategy. This study aims to examine, from a RBV perspective, the relationship between interactive use of MCS and organizational capabilities (market responsiveness, strategic networking, process reliability and efficiency, innovativeness and learning) and their subsequent impact on organizational performance. The required data for this study were collected using a structured questionnaire, which was sent to all the companies listed in Bursa Malaysia. Seventy responses were received. Results of this study indicate that there is a positive relationship between interactive use ofMCS and organizational capabilities and overall organizational capabilities arc also directly related to organizational performance. Each type of capabilities, individually, has a positive relationship with performance, but when they are analyzed together, only process reliability and efficiency make a significant contribution to explain performance. Based on the results of the study, the overall organizational capability fully mediates the relationship between interactive use of MCS and organizational performance. It was found that not all the types of capabilities mediate the relationship between interactive usc of MCS and performance; only process reliability and efficiency partially mediates this relationship.
format	Thesis
qualification_level	Master's degree
author	Haghshenas, Zohreh
author_facet	Haghshenas, Zohreh
author_sort	Haghshenas, Zohreh
title	The relationship between interactive use of management control system, organizational capabilities and organizational performance
title_short	The relationship between interactive use of management control system, organizational capabilities and organizational performance
title_full	The relationship between interactive use of management control system, organizational capabilities and organizational performance
title_fullStr	The relationship between interactive use of management control system, organizational capabilities and organizational performance
title_full_unstemmed	The relationship between interactive use of management control system, organizational capabilities and organizational performance
title_sort	relationship between interactive use of management control system, organizational capabilities and organizational performance
granting_institution	Universiti Putra Malaysia
publishDate	2013
url	http://psasir.upm.edu.my/id/eprint/91890/1/GSM%202013%204%20IR.pdf
_version_	1747813693256630272

The relationship between interactive use of management control system, organizational capabilities and organizational performance

Similar Items