Aliyu, Nuraddeen Shehu and Muhammad Jamil, Che Zuriana and Mohamed, Rapiah (2014) The mediating role of management control system in the relationship between corporate governance and the performance of bailed-out banks in Nigeria. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This paper proposes the mediating influence of management control systems using performance measurement as a proxy in the relationship between corporate governance and performance of banks in an era of post banking crisis that called for a bailout reform.Since the performance measurement information is used to influence the behaviour of organizational resources to implement organizational strategies, this study will test its ability to strengthen and facilitates boards’ functional effectiveness in ensuring sound banks’ performance after the bail-out reform using Otley 2009 performance measurement model.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Corporate governance; management control system; performance measurement system; banks performance.
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Dr. Che Zuriana Muhammad Jamil
Date Deposited:	25 Mar 2015 08:24
Last Modified:	17 Apr 2016 06:42
URI:	https://repo.uum.edu.my/id/eprint/13448

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