The objective of the current research is to determine the influence of management control system (MCS) as a package on organization performance, and organizational capabilities play an important role to explain this relationship. Data were collected from general managers and chief financial officers from the textile industry of Pakistan to empirically test hypotheses of this study. One hundred sixty questionnaires were used in the analysis through partial least square equation modeling technique. The findings elucidated a significant influence of cybernetic, rewards and compensation, and administrative controls on organizational performance. The same findings were found with cultural, cybernetic, rewards and compensation, planning, and administrative controls with organizational capabilities. Despite this, planning controls and cultural controls have no influence on organizational performance. Organizational capabilities mediate the relationship between all five elements of MCS as a package and organizational performance. The findings provide insights to top management of the textile industry to enhance organizational performance by focusing on indicators mentioned in the study. In addition, improvements in organizational capabilities will also enhance organizational performance. The current research is the pioneer study that tests the mediating role of organizational capabilities between MCS as a package and organizational performance with the help of resource orchestration theory and resource-based view theory.

The purpose of this research is to determine the relationship between theory of planned behavior (TPB) and technology acceptance model (TAB) elements and consumer purchase intention. Consumer purchase intention mediates the relationship between TPB and TAM elements and online shopping behavior. Moderating role of trust and commitment determined between consumer purchase intention and online shopping behavior. PLS-SEM technique used in analyzing data that collected from students and lecturer of the higher education commission (HEC) recognized universities in Punjab, Pakistan. The current research attempts to examine the role of perceived usefulness, perceived ease of use, attitude, subjective norms, perceived behavioral control, trust, commitment, and consumer purchase intention in predicting actual behavior of consumers by integrating three pre-established frameworks of TAM and TPB theory. Findings reveal that perceived usefulness, perceived ease of use, attitude, subjective norms, and perceived behavioral control have a positive and significant influence on consumer purchase intention. Consumer purchase intention (CPI) mediates between all five independent constructs and online shopping behavior (OSB). Commitment and trust significantly moderate the relationship between consumer purchase intention and internet shopping behavior also has a direct influence on online shopping behavior.

This study investigates factors and barriers which influence the practice of environmental management accounting (hereafter known as EMA). The institutional theory is employed and data is collected via questionnaire. This study focuses on small medium enterprises (hereafter known as SMEs) specifically, Malaysian small medium manufacturing firms. The results indicate that most firms have a budget allocation for environmental activities and practice physical EMA. The study argues that coercion is a dominant factor for practicing EMA and therefore, barriers to EMA development should be resolved by the Malaysian government and other authorities.

Even though it is widely accepted that effective design of management control system (MCS) has the ability to stimulate organizational learning, which ultimately will enhance the organizational performance, empirical research analysis on such relationship in the context of the developing economy, in comparison to the existing literature of the developed economy, is still scarce. In particular, the influence of each of levers of control (LOC) components (belief, boundary, diagnostic, and interactive control) on the organizational learning still lacking with conflicting results. Based on a survey of 129 top managers of the Palestinian listed firms, we examine how different MCS have different influence on organizational learning and how organizational learning ultimately influences the organizational performance. The evidence suggests that neither beliefs system, nor the boundary system facilitates learning. In addition, an interactive control system also has no significant influence on organizational learning, which unlike the case of the developed economy. By contrast, diagnostic control system is the only control system that has significance influence on organizational learning. In addition, the result indicates that organizational learning has a positive influence on firm's performance. This paper contributes to stream of literature from the perspective of the developing economy and provide suggestions for potential directions of future MCS research in the context of the devolving economy.

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