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Modeling the Organizational Culture, Management Control Systems and Performance among Malaysian Local Authorities
| Content Provider | Semantic Scholar |
|---|---|
| Author | Ilias, Norazlina Zakaria, Wan Zuriati Wan Abdulatiff, Nik Kamaruzaman |
| Copyright Year | 2017 |
| Abstract | The objective of this study is to examine the relationship between organizational culture, management control systems and performance within Malaysian local authorities. A research instrument was developed and self-administered to 899 head of departments in the local authorities of Peninsular Malaysia. Out of the 899 questionnaires distributed, 372 were returned, which resulted in 335 usable responses that were used for further analysis. The findings of the study showed that the organizational culture significantly affects the management control systems and performance. The relationships between organizational culture and performance, through the management control systems were also reported to be significant. Therefore, this study supported the premise of the contingency theory, which holds that organizational culture can influence the practices of management control systems, and, eventually affects the organizational performance. The results also generally support the hypothesis that management control systems serve as important mediators in the relationship between organizational culture and performance. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://www.icohlcb.com/images/Articles/vol_1_No.5/Paper-078-.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
