Exploring the impact of management control systems (MCS) on employee performance in audit and assurance companies in Malaysia

Employee performance, which is emphasized by the quality, quantity, and timeliness of work is crucial for organizational success. The comprehensive research in the management control system (MCS) approach plays a key role in maintaining performance, particularly in competitive business environments. Therefore, this research has come with two main objectives which are to examine the impact of PMS and management control systems (MCS) on employee performance in audit and assurance service industries in Malaysia. This research highlights the limited existing work on employee performance within Malaysia’s audit and assurance services industries. The main findings indicate that, in average, the participant rated their level of performance as relatively high, where most of the respondents concentrated on the higher end of the scale. In the other instance, the performances measurement system (PMS) and reward system significantly impacted the employee performance while standard operating procedures (SOPs) had no significant impact on employee performance