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Management control system : its antecedents and consequences on organizational performance

Shurafa, Rabee M.A. (2017) Management control system : its antecedents and consequences on organizational performance. PhD. thesis, Universiti Utara Malaysia.

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Abstract

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.

Item Type: Thesis (PhD.)
Uncontrolled Keywords: management control system, perceived environmental uncertainty, national culture, organizational learning, organizational performance
Subjects: H Social Sciences > HD Industries. Land use. Labor. > HD28-70 Management. Industrial Management
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 30 Jan 2020 03:34
Last Modified: 30 Jan 2020 03:34
URI: http://etd.uum.edu.my/id/eprint/7620

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