The relationship between critical success factors, internal control and safety performance in the Malaysian manufacturing sector

Hong, Chee Chong; Ramayah, T.; Subramaniam, Chandrakantan

doi:10.1016/j.ssci.2018.01.002

Cited by 44 publications

(50 citation statements)

References 43 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Thus, hypothesis 1 Advances in Social Science,Education and Humanities Research,volume 211 and hypothesis 2 were supported. This corresponds with studies demonstrating that financial data exposure has a significant effect on internal control (Kelly and Tan, 2017;Chong et al, 2018;Bryan, 2017). In other words, having useful, accurate, and reliable cost data; and knowing actual cost data lead to firms' internal control effectiveness to secure and allocate manufacturing resources efficiently.…”

Section: Statistical Techniquesupporting

confidence: 72%

“…To summarize definitions mentioned above, internal control is a policy, a plan, and a process of operation systematically designed to create reasonable assurance that committee, executives, and every employee will achieve organizational purposes and goals of: asset security; accuracy and reliability of recorded accounting reports and accounting information; effective operation support; and legal rules and regulations strictly conformed by organizations. Previous studies about internal control are related to data exposure, for example, researches of Kelly and Tan (2017); Chong et al (2018); Bryan (2017) claimed that exposure of financial data has a significant effect on internal control. As a result, this research considered that having useful, accurate, and reliable cost data; and knowing actual cost data lead to firms' internal control effectiveness to secure and allocate manufacturing resources efficiently.…”

Section: Internal Control Effectivenessmentioning

confidence: 99%

See 1 more Smart Citation

The Effects of Cost Management Quality on the Effectiveness of Internal Control and Reliable Decision-Making: Evidence from Thai Industrial Firms

Ditkaew¹

2018

Proceedings of the 10th International RAIS Conference on Social Sciences and Humanities (RAIS 2018)

View full text Add to dashboard Cite

This study investigated the consequences of cost management quality on the effectiveness of internal control and reliable decision-making in Thai industrial firms. With this information, the firms were then tested against performance. A sample of 354 new manufacturing industries in year 2017 of Thailand was chosen and data was collected through mailed questionnaires. Only 340 (96.05%) respondents contributed to the database of this report. The result of ordinary least squares regression revealed that the cost management quality was positively related to the internal control effectiveness and decision-making reliability. In addition, internal control effectiveness and decision-making reliability also had positive effects on firm performance. This implied that without accounting information system quality, a firm had a greater chance of failure. Contributions and suggestions for future research are presented. 60 Literature Review and Conceptual ModelAs depicted in figure 1, a conceptual model was constructed to identify how CMQ affects internal control effectiveness and decision-making reliability. Then, internal control effectiveness and decision-making reliability were tested on how they affected firm performance. To link the variables of the model logically, the conceptual model was delineated by a resource-based view of the firm.Resource-Based View of the firms (RBV) The concept of resource-based view of the firms (RBV) illustrated how to establish sustainable competitive advantages of organizations from resources which are rare, valuable, hard or impossible to imitate or duplicate, and difficult to substitute (Barney 1991). This concept, nowadays, is extremely popular because organizations having resources, capability, unity, and specialty over rivals will become successful. According to Barney (1991), and Kim and Oh (2004), resources of an organization comprise competency, assets, capability, information, and knowledge; therefore, differences in terms of organizations' resources enable different opportunities to grow and create competitive advantages. In this research, cost management is useful information for executives of industrial sector in the highly competitive era. Information is a vital resource in the organization as it is capable of creating competitive advantages. Competitive advantages of Porter (2008) are results of four factors of resources mentioned above. This research, thus, indicates that having information about effective cost management, organizations in industrial sector possess (1) a resource that is valuable and helpful in decreasing weaknesses in product and service price setting, and operating cost.(2) Information about effective cost management is rare because each organizational culture has different context which is strength of the firm. (3) Imitation in firms is difficult as a result of firm differences. This means that organizations can create information about effective cost management while competitors cannot duplicate, reproduce, and (4) substitute it because this information ...

show abstract

Section: Statistical Techniquesupporting

confidence: 72%

Section: Internal Control Effectivenessmentioning

confidence: 99%

The Effects of Cost Management Quality on the Effectiveness of Internal Control and Reliable Decision-Making: Evidence from Thai Industrial Firms

Ditkaew¹

2018

Proceedings of the 10th International RAIS Conference on Social Sciences and Humanities (RAIS 2018)

View full text Add to dashboard Cite

show abstract

“…The year-on-year growth registered in sales value in April 2019 was driven by the increase in Non-Metallic Mineral Products, Basic Metal & Fabricated Metal Products (7.5 %) and Electrical & Electronics Products (6.7 %) and Petroleum, Chemical, Rubber & Plastic Products (5.8 %) (Department of Statistics Malaysia, 2019). Malaysian manufacturing industry is the most hazardous industry because of its unique nature (Hong, Ramayah, & Subramaniam, 2018). This study attempts to reveal the factors that influence manufacturing sector's performance.…”

Section: Introductionmentioning

confidence: 99%

Sustainability and Economic Performance: Role of Organizational Learning and Innovation

Bilan

Hussain

Haseeb

et al. 2020

View full text Add to dashboard Cite

The purpose of the current study is to examine the mediating role of organizational learning on a firm's capabilities, corporate governance, leadership styles, and the firm's sustainability. Moreover, the innovative culture used as a moderating variable between organizational learning and the firm's sustainability. Data were collected from manufacturing organizations operating in Malaysia. This study used simple random sampling technique in data collection. Cross-sectional design and correlational design were used in meeting the objectives of the research. There were 550 questionnaires distributed among respondents,and only 382 questionnaires were returned back, 15 questionnaires were excluded from the 382 questionnaires because of misleading and missing values. Hence, in the final analysis, only 367 questionnaires were used. Findings reveal that organizational capabilities and corporate governance significantly enhance both organizational learning and a firm's sustainability. Moreover, leadership styles significantly enhance organizational learning but have no influence on a firm's sustainability. Organizational learning significantly mediates between organizational capabilities, corporate governance, leadership styles, and the firm's sustainability. Organizational learning also has a significant influence on the firm's sustainability. Finally, innovative culture significantly moderates between organizational learning and the firm's sustainability. The practical contribution of this research is that the top management can focus on these indicators in measuring firm's sustainability.

show abstract

“…21 Safety climate measures can be used as a diagnostic tool to discover employees' perceptions of the way that safety is being operationalized. 1,[22][23][24] Safety climate begins with an employee perception but then becomes shared among co-workers 2 and therefore individual's perception of safety climate can emerge into a group-level perception. Personal appreciation to risk had been identified as the most important factor that affects risk estimate, risk control measure, and decision making attitudes among industrial radiation workers in Malaysia.…”

Section: Safety Culture and Climatementioning

confidence: 99%

“…Safety climate measures can be used as a diagnostic tool to discover employees' perceptions of the way that safety is being operationalized . Safety climate begins with an employee perception but then becomes shared among co‐workers and therefore individual's perception of safety climate can emerge into a group‐level perception.…”

Section: Introductionmentioning

confidence: 99%

Safety climate factors at selected chemical manufacturing plant in Malaysia

Zakaria

Hassan

Hamid

et al. 2019

Process Safety Progress

View full text Add to dashboard Cite

Statistics in Malaysia show accident cases in the manufacturing industry is the highest as compared to another sector. The concept of safety climate gained interest in many industries as a means of reducing accident. This study assessed workers' perceptions toward safety climate factors, management commitment, communication, a priority of safety, safety rules procedures, social environment, supportive environment, involvement, personal priorities and need for safety, personal appreciation of risk, physical work environment, and lastly top management's commitment and priority. Safety Climate Assessment Toolkit and Zohar Safety Climate Questionnaires were used in this study. A cross‐sectional sample of 309 workers participated. Lowest total mean score was for a personal appreciation of risk (M = 5.41, SD = 1.03), supportive environment (M = 6.61, SD = 0.82), and physical work environment (M = 6.74, SD = 1.24). There was a significant difference between production and nonproduction workers for their perceptions toward involvement in safety (Z = 15.579, P < .001). From the correlation test, age, gender, education level, shift work, and the group were significantly correlated with the nine dimensions of safety climate. Lastly, workers' perception of how management prioritized safety is generally good. A total mean score is (4.89) from the 16 items of Zohar safety climate questionnaire which covers declarative, proactive, and active practices of their management.

show abstract

The relationship between critical success factors, internal control and safety performance in the Malaysian manufacturing sector

Cited by 44 publications

References 43 publications

The Effects of Cost Management Quality on the Effectiveness of Internal Control and Reliable Decision-Making: Evidence from Thai Industrial Firms

The Effects of Cost Management Quality on the Effectiveness of Internal Control and Reliable Decision-Making: Evidence from Thai Industrial Firms

Sustainability and Economic Performance: Role of Organizational Learning and Innovation

Safety climate factors at selected chemical manufacturing plant in Malaysia

Contact Info

Product

Resources

About