Management control systems in the traditional clannish societies: A case study of a telecommunication company in Somalia

Management control systems in the traditional clannish societies: A case study of a telecommunication company in Somalia

Both traditional and contemporary perspectives of management control systems (MCS) failed to cope with the socio-cultural settings of the organizations operating in the traditional societies. The evolution of MCS in this socio-cultural context is an emerging research issue that has received less att...

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Main Author: Hared, Bashir Abdisamad
Format: Thesis
Language:eng
eng
Published: 2014
Subjects:
HD28-70 Management
Industrial Management
Online Access:https://etd.uum.edu.my/4894/1/s93550.pdf
https://etd.uum.edu.my/4894/2/s93550_abstract.pdf
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id my-uum-etd.4894
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abdullah, Zarifah
topic HD28-70 Management
Industrial Management
spellingShingle HD28-70 Management
Industrial Management
Hared, Bashir Abdisamad
Management control systems in the traditional clannish societies: A case study of a telecommunication company in Somalia
description Both traditional and contemporary perspectives of management control systems (MCS) failed to cope with the socio-cultural settings of the organizations operating in the traditional societies. The evolution of MCS in this socio-cultural context is an emerging research issue that has received less attention in the current MCS research. Therefore, this study attempts to understand, interpret and report the main MCS themes of organizations operating in the traditional societies of less developed countries. Based on the MCS literature, a conceptual framework was developed to better our understanding of the MCS forms that are practiced by the business organizations that are operating in the traditional clannish societies of Somalia. A qualitative case study was adopted to collect the field data from one of the telecommunication companies in Somalia. Similarly, the study uses semi-structured interviews with the executive directors, heads of divisions and some selected customers. To triangulate the data sources, observation and document analyses were employed. The findings of the study show the role of traditional clannish culture on the MCS development in Somalia. The prevalent MCS themes of the studied company include: clannish ownership, paternal leadership, collective responsibility, horizontal relationships, clannish customer recruitment/retention, clan-based selective employment of investors/staff, familial information sharing networks, friendship and personal trust, verbal communication, informal decision making process, centralized control practices, restricted information to specific groups and oral circulation of financial information. These control practices of the telecommunication company in the traditional clannish societies renders formal MCS to become less relevant. Therefore, the traditional clannish norms might play an important role in the emergence of specific MCS forms in the traditional clannish environments like Somalia. The outcome of the study calls for further researches to better our understanding of the MCS evolution, particularly that of the traditional societies in the developing nations
format Thesis
qualification_name other
qualification_level Doctorate
author Hared, Bashir Abdisamad
author_facet Hared, Bashir Abdisamad
author_sort Hared, Bashir Abdisamad
title Management control systems in the traditional clannish societies: A case study of a telecommunication company in Somalia
title_short Management control systems in the traditional clannish societies: A case study of a telecommunication company in Somalia
title_full Management control systems in the traditional clannish societies: A case study of a telecommunication company in Somalia
title_fullStr Management control systems in the traditional clannish societies: A case study of a telecommunication company in Somalia
title_full_unstemmed Management control systems in the traditional clannish societies: A case study of a telecommunication company in Somalia
title_sort management control systems in the traditional clannish societies: a case study of a telecommunication company in somalia
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2014
url https://etd.uum.edu.my/4894/1/s93550.pdf
https://etd.uum.edu.my/4894/2/s93550_abstract.pdf
_version_ 1747827822412431360
spelling my-uum-etd.48942022-05-23T01:26:17Z Management control systems in the traditional clannish societies: A case study of a telecommunication company in Somalia 2014 Hared, Bashir Abdisamad Abdullah, Zarifah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD28-70 Management. Industrial Management Both traditional and contemporary perspectives of management control systems (MCS) failed to cope with the socio-cultural settings of the organizations operating in the traditional societies. The evolution of MCS in this socio-cultural context is an emerging research issue that has received less attention in the current MCS research. Therefore, this study attempts to understand, interpret and report the main MCS themes of organizations operating in the traditional societies of less developed countries. Based on the MCS literature, a conceptual framework was developed to better our understanding of the MCS forms that are practiced by the business organizations that are operating in the traditional clannish societies of Somalia. A qualitative case study was adopted to collect the field data from one of the telecommunication companies in Somalia. Similarly, the study uses semi-structured interviews with the executive directors, heads of divisions and some selected customers. To triangulate the data sources, observation and document analyses were employed. The findings of the study show the role of traditional clannish culture on the MCS development in Somalia. The prevalent MCS themes of the studied company include: clannish ownership, paternal leadership, collective responsibility, horizontal relationships, clannish customer recruitment/retention, clan-based selective employment of investors/staff, familial information sharing networks, friendship and personal trust, verbal communication, informal decision making process, centralized control practices, restricted information to specific groups and oral circulation of financial information. These control practices of the telecommunication company in the traditional clannish societies renders formal MCS to become less relevant. Therefore, the traditional clannish norms might play an important role in the emergence of specific MCS forms in the traditional clannish environments like Somalia. The outcome of the study calls for further researches to better our understanding of the MCS evolution, particularly that of the traditional societies in the developing nations 2014 Thesis https://etd.uum.edu.my/4894/ https://etd.uum.edu.my/4894/1/s93550.pdf text eng public https://etd.uum.edu.my/4894/2/s93550_abstract.pdf text eng public other doctoral Universiti Utara Malaysia Abernethy, M. & Brownell, P. (1997). Management Control Systems in Research and Development Organizations: The Role of Accounting, Behavior and Personnel Controls. Accounting, Organizations and Society, 22(3/4), 233-248. Acquaah, M. (2013). Management control systems, business strategy and performance: A comparative analysis of family and non-family businesses in a transition economy in sub-Saharan Africa. Journal of Family Business Strategy, 4(2), 131-146. Adam, H. (1992). Somalia: Militarism, Warlordism or Democracy? Review of African Political Economy 54, 11-26 Adams, C., Hoque, Z. & McNicholas, P. (2006). 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