The Effect of Management Control System on Performance Measurement System at Small Medium Hotel in Malaysia

Jamil, Che Zuriana Muhammad; Mohamed, Rapiah

doi:10.7763/ijtef.2013.v4.286

Cited by 19 publications

(16 citation statements)

References 19 publications

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“…[107]. Jamil and Mohamed [108] highlight a positive relationship between diagnostic controls and performance in the context of small-sized hotels.…”

Section: Diagnostic Use Of Pms In Km Exploitation Approachmentioning

confidence: 99%

Knowledge Management and Performance Measurement Systems for SMEs’ Economic Sustainability

et al. 2020

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This paper aims to explore the relationships between knowledge management (KM), performance measurement systems (PMSs), and small and medium enterprises’ (SMEs) economic sustainability in knowledge-intensive sectors. The literature demonstrates that SMEs are often characterized by unstructured KM approaches and limited PMS implementation, being at the same time affected by scarce profitability and financial issues. Adopting the knowledge-based view of the firm and the contingency theory of PMSs, we tested the impact of two alternative KM approaches (exploitation and exploration) on SMEs’ economic sustainability, measuring the moderating effect of PMS use (diagnostic and interactive). Through an ordinary least squares (OLS) regression of data collected for 219 Italian medium firms operating in knowledge-intensive sectors, this study provides evidence on how a specific KM approach supports the SME economic sustainability and how a consistent implementation and use of PMS amplify the relationship between KM and economic sustainability. Data analysis confirms the relevance of some key concepts of the knowledge-based view of the firm, especially the positive impact of the KM exploration approach on economic sustainability. Additionally, the paper extends empirical evidence for the PMS moderating effect on the KM–performance relationship. To the best of our knowledge, this is the first time that a study provides evidence for the relationships among KM, PMSs, and economic sustainability in the SME setting. Moreover, our findings lead to some managerial implications, especially they encourage SME entrepreneurs and managers to design a coherent KM approach and to implement an adequate PMS in order to support economic sustainability.

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“…[107]. Jamil and Mohamed [108] highlight a positive relationship between diagnostic controls and performance in the context of small-sized hotels.…”

Section: Diagnostic Use Of Pms In Km Exploitation Approachmentioning

confidence: 99%

Knowledge Management and Performance Measurement Systems for SMEs’ Economic Sustainability

et al. 2020

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“…As mentioned in the previous section, this study aims to appraise the RNPOs' financial control mechanisms applications by employed Simons' (1994) control framework. The control framework was chosen due to its methodical ability in explaining the function of a management control system in an organisation and has been extensively used in varying contexts such as research in performance measurements (Arachchilage & Smith, 2013 & Mohamed, 2013;Bedf ord, 2015), environmental and sustainability (Arjalies & Mundy, 2013;Kerr et al, 2015) and organisational culture, strategy and innovations (Mohamed, Wee, Abdul Rahman & Abdul Aziz, 2014;Heinickea, Guenther, & Widener, 2016). Since Simon's control framework has been used in multiple research contexts, especially in cultural context, which is much related to understanding belief and cultural elements in the religious-based phenomenon.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Examining Financial Controls Practices Among Religious Non-Profit Organisations: A Case Study of Malaysia

Mahadi

Sariman²,

Hiung³

2021

CSBM

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There have been many financial scandals associated with religious-based non-profit organisations (RNPOs), their involvement in unethical and wrongdoing has pressured non-profit organisations, especially religious-based NPOs (RNPOs) to start adopting highly transparent and accountable financial management practices. Despite many efforts to improve the RNPOs’ service quality, their integrity has been tinted with many scandalous incidents of funds embezzlement and corruption. Poor financial accountability and lack of legal requirements are argued to be the underpinning reasons for such financial atrocities occurring. With the absence of sound financial governance and comprehensive financial regulations, it has been impaired the government’s ability to detect, prevent and correct RNPOs’ financial misconduct. To prevent financial misconduct from repeatedly occurring, having cogent financial control practices will ensure the RNPOs upholding their accountability duties to the clients they have served. Therefore, the objective of this paper is to examine Malaysian RNPOs financial controls practices. In doing so, various religious-based NGOs’ (i.e. Islam, Buddha, and Christian) representatives were interviewed, analysed, and appraised with Simon’s (1994) control framework. The findings indicate that the RNPOs financial control practices are mediated by the virtue of the religions that they have adopted, the RNPOs’ affiliation (i.e. local-based, foreign-based, and/or semi-government organisation), and the level of sponsorships and grants they have received.

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“…Various factors influence performance. It depends on the type and profile of the organization, and the aim of a study conducted [20]. Later, the OMAX method and the company's traffic light system can determine long-term goals regarding the goals to be addressed by the company.…”

Section: Fig 1 Performance Prism Schemementioning

confidence: 99%

Performance measurement system using performance prism approach in batik company: a case study

Helia¹,

Sutrisno²,

Zaputra³

et al. 2021

j. sist. manaj. ind.

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XYZ company is one of the small-medium enterprises (SME) engaged in the batik industry with the main focus on making muslim clothes made from printed batik and batik. The company cannot evaluate the cause of the turnover decrease because no performance measurement has been applied. Therefore, a company performance measurement is carried out using the performance prism approach because a company performance appraisal is needed stakeholder contributions using the performance prism approach. Stakeholders of this company are consumers, employees, community, capital owners, and suppliers. Supporting the performance prism framework, the AHP method was used to determine the weighting and hierarchical structure and then carried out a scoring system with the help of OMAX to determine the company's actual score. This design shows that corporate stakeholders, including owners, consumers, employees, suppliers, and the surrounding community, obtained as many as 34 KPIs. From the implementation of the performance measurement system with OMAX scoring obtained the value of company performance based on satisfaction aspects (6.489), contribution aspect (6.582), and capability aspect (5.646). Recommendations are also given to improve it.

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The Effect of Management Control System on Performance Measurement System at Small Medium Hotel in Malaysia

Cited by 19 publications

References 19 publications

Knowledge Management and Performance Measurement Systems for SMEs’ Economic Sustainability

Knowledge Management and Performance Measurement Systems for SMEs’ Economic Sustainability

Examining Financial Controls Practices Among Religious Non-Profit Organisations: A Case Study of Malaysia

Performance measurement system using performance prism approach in batik company: a case study

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