Che Pak, Nur Azliani Haniza and Ismail, Suhaiza and Mohd Alwi, Norhayati (2024) Translation of The Management Control System in a Privatised Solid Waste Management Network. Journal of Accounting & Organizational Change, 20 (2). pp. 362-382. ISSN 18325912

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Abstract

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network. Design/methodology/approach – Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out. Findings – The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships. Originality/value – This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT

Item Type:	Article
Uncontrolled Keywords:	Management control system, Key performance indicators, Public sector, Solid waste management, Actor network theory
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mr. Izhar Hj. Hashim
Date Deposited:	11 Nov 2026 04:53
Last Modified:	11 Nov 2026 04:53
URI:	https://repo.uum.edu.my/id/eprint/34792

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