Formalization of management control systems: a study of companies in Croatia

Dropulić, Ivana; Rogošić, Andrijana

doi:10.17535/crorr.2014.0031

Cited by 5 publications

(3 citation statements)

References 11 publications

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“…These findings are consistent with those obtained in contingency studies, which indicate that formalized and specialized structures are correlated with a sound MCS (Hutahayan 2020;Felício et al 2021). Dropulić and Rogošić (2014) examined the term of an MCS as a package of controls and indicated that most of Croatia's firms used formalized management control systems. Additionally, Shafie et al (2019) found that organizational structure significantly impacted the effectiveness of IC.…”

Section: Discussionsupporting

confidence: 86%

Influences of Internal Control on Enterprise Performance: Does an Information System Make a Difference?

Alshaiti

2023

JRFM

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It is generally perceived that the effective implementation of an adequate internal control system prevents and controls an entity’s risks and improves its procedures and performance. This study empirically investigates the relationship between the internal control system and firms’ performance, with particular emphasis on the moderation role of an integrated information system. For this purpose, a survey was developed and sent to 215 Saudi firms that had implemented an integrated information system. A hundred and two valid responses were received. Partial least squares structural equation modeling was utilized for the data analysis and hypothesis testing. The findings confirmed that organizational structure, prospectors’ strategy, information system quality, and management support significantly influence the internal control system for the study sample. The finding also supports the role of an information system as a moderator variable in the relationship between internal control and organizational performance. Additionally, the study elucidates the importance of information system maturity for information system quality.

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Section: Discussionsupporting

confidence: 86%

Influences of Internal Control on Enterprise Performance: Does an Information System Make a Difference?

Alshaiti

2023

JRFM

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“…However, in one of the recent studies, the authors recommend that in developing countries there is a need to test the relationship between MCS and the performance of an organization (Bin-Nashwan et al 2017). Some of the prior studies recommend that there is a need to study MCS as a package in future studies (Dropulić, 2013(Dropulić, , 2014. Hence, this study examines the relationship between MCS as a package and organizational performance in developing countries that is Pakistan.…”

Section: Introductionmentioning

confidence: 99%

The mediating role of organizational capabilities between organizational performance and its determinants

2019

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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.

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“…MCS as a package typology that presented by (Malmi & Brown, 2008), gives us more comprehensive results. However, some of the prior studies suggest that there is a need to study MCS as a package in future research (Dropulic, 2013(Dropulic, , 2014.…”

Section: A Management Control System (As a Package)mentioning

confidence: 99%

Management Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context

Rehman

Mohamed

Ayoup

2018

Pak. J. Humanit. Soc. Sci

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This paper intends to demonstrate the relationships between the management control system (MCS) as a package elements with organizational performance. Many studies conducted and investigated the impact of the management control system (levers of control) and organizational performance and ignore the elements of MCS as a package. Pakistan textile industry faces a lot of issues regarding MCS as packages elements and due to these issue organizational performance reduced. Therefore, current study portray a framework that consists of some vital elements of control adopted from Malmi and Brown (2008) MCS as a package like planning control, cybernetic controls, rewards and compensation controls, administrative controls, and cultural controls which if empirically investigated would demonstrate the extent of by in Pakistan textile industry and how these controls generate better organizational performance. This suggests that the need for more explanation of Pakistani textile industry managers on the need to adopt better MCS practices as these practices lead to better organizational performance. Although the current paper is conceptual in nature thus, needs an empirical study to address in the light of resource-based view theory.

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Formalization of management control systems: a study of companies in Croatia

Cited by 5 publications

References 11 publications

Influences of Internal Control on Enterprise Performance: Does an Information System Make a Difference?

Influences of Internal Control on Enterprise Performance: Does an Information System Make a Difference?

The mediating role of organizational capabilities between organizational performance and its determinants

Management Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context

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