Competition, non-financial measures and the effectiveness of management control systems
This paper reports the results of an empirical study examining the relationship between the emphasis on non-financial measures and two other variables; the intensity of competition and the effectiveness of a management control system, in a manufacturing company. Two important issues focused in the s...
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| Format: | Article |
| Language: | English |
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Universiti Utara Malaysia
2001
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| Online Access: | https://repo.uum.edu.my/id/eprint/775/1/Mohd_Yussof_Ibrahim.pdf |
| _version_ | 1825739726481522688 |
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| author | Ibrahim, Mohd Yussoff Ibrahim, Daing Nasir Sanda, Ahmadu Umaru |
| author_facet | Ibrahim, Mohd Yussoff Ibrahim, Daing Nasir Sanda, Ahmadu Umaru |
| author_sort | Ibrahim, Mohd Yussoff |
| collection | UUM |
| description | This paper reports the results of an empirical study examining the relationship between the emphasis on non-financial measures and two other variables; the intensity of competition and the effectiveness of a management control system, in a manufacturing company. Two important issues focused in the study are: does competition compel managers to utilize more nonfinancial measures in decision making and is the emphasis given to nonfinancial measures worthwhile? Data from 105 manufacturing companies throughout Malaysia were analyzed using correlation and regression analysis. The results of both analyses indicate that the emphasis given to nonfinancial measures in decision making has a positive correlation with the effectiveness of a management control system and secondly, the intensity of competition faced by an organization is positively correlated with the emphasis on non-financial indicators. Descriptive analysis was also performed to evaluate the distribution of emphasis on non-financial measures by the age, location, ownership, size of an organization and its industry. |
| first_indexed | 2024-07-04T05:14:17Z |
| format | Article |
| id | uum-775 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:14:17Z |
| publishDate | 2001 |
| publisher | Universiti Utara Malaysia |
| record_format | eprints |
| spelling | uum-7752010-09-30T06:29:20Z https://repo.uum.edu.my/id/eprint/775/ Competition, non-financial measures and the effectiveness of management control systems Ibrahim, Mohd Yussoff Ibrahim, Daing Nasir Sanda, Ahmadu Umaru HD28 Management. Industrial Management This paper reports the results of an empirical study examining the relationship between the emphasis on non-financial measures and two other variables; the intensity of competition and the effectiveness of a management control system, in a manufacturing company. Two important issues focused in the study are: does competition compel managers to utilize more nonfinancial measures in decision making and is the emphasis given to nonfinancial measures worthwhile? Data from 105 manufacturing companies throughout Malaysia were analyzed using correlation and regression analysis. The results of both analyses indicate that the emphasis given to nonfinancial measures in decision making has a positive correlation with the effectiveness of a management control system and secondly, the intensity of competition faced by an organization is positively correlated with the emphasis on non-financial indicators. Descriptive analysis was also performed to evaluate the distribution of emphasis on non-financial measures by the age, location, ownership, size of an organization and its industry. Universiti Utara Malaysia 2001 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/775/1/Mohd_Yussof_Ibrahim.pdf Ibrahim, Mohd Yussoff and Ibrahim, Daing Nasir and Sanda, Ahmadu Umaru (2001) Competition, non-financial measures and the effectiveness of management control systems. Analisis, 8 (1&2). pp. 53-68. ISSN 0127-8983 http://ijms.uum.edu.my |
| spellingShingle | HD28 Management. Industrial Management Ibrahim, Mohd Yussoff Ibrahim, Daing Nasir Sanda, Ahmadu Umaru Competition, non-financial measures and the effectiveness of management control systems |
| title | Competition, non-financial measures and the effectiveness of management control systems |
| title_full | Competition, non-financial measures and the effectiveness of management control systems |
| title_fullStr | Competition, non-financial measures and the effectiveness of management control systems |
| title_full_unstemmed | Competition, non-financial measures and the effectiveness of management control systems |
| title_short | Competition, non-financial measures and the effectiveness of management control systems |
| title_sort | competition non financial measures and the effectiveness of management control systems |
| topic | HD28 Management. Industrial Management |
| url | https://repo.uum.edu.my/id/eprint/775/1/Mohd_Yussof_Ibrahim.pdf |
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