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Competition, non-financial measures and the effectiveness of management control system


Ibrahim, Mohd Yussoff and Ibrahim, Daing Nasir and Sanda, Ahmaru Umaru (2001) Competition, non-financial measures and the effectiveness of management control system. Analisis, 8 (1&2). pp. 1-24. ISSN 0127-8983

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Official URL: http://ijms.uum.edu.my

Abstract

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 non-financial measures in decision making and is the emphasis given to non-financial 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 non-financial 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.

Item Type: Article
Uncontrolled Keywords: management accounting, management control system, manufacturing companies
Subjects: H Social Sciences > HF Commerce
Divisions: UNSPECIFIED
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 05 Sep 2010 04:53
Last Modified: 05 Sep 2010 04:53
URI: http://repo.uum.edu.my/id/eprint/430

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