The Effects of Management Control Systems on Service Quality Performance in Malaysian Local Authorities: Management Perspective

Norazlina Ilias, Nik Kamaruzaman Abdulatiff, Wan Zuriati Wan Zakaria and Norlidawahi Wahab
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Norazlina Ilias: Centre for Fundamental and Liberal Education, Universiti Malaysia Terengganu, 21030 Kuala Terengganu, Terengganu, Malaysia,
Nik Kamaruzaman Abdulatiff: Faculty of Accountancy, Universiti Teknologi MARA Kelantan, Bukit Ilmu, 18500 Machang, Kelantan, Malaysia,
Wan Zuriati Wan Zakaria: School of Maritime Business and Management, Universiti Malaysia Terengganu, 21030 Kuala Terengganu, Terengganu, Malaysia,
Norlidawahi Wahab: Centre for Fundamental and Liberal Education, Universiti Malaysia Terengganu, 21030 Kuala Terengganu, Terengganu, Malaysia

International Review of Management and Marketing, 2016, vol. 6, issue 4, 915-920

Abstract: Management control systems (MCSs) provide different valuable information which is relevant to the needs of managers at different levels in the organization. However, there is a lack of empirical evidence about how the MCSs affect the service quality performance of local authority especially in Malaysia. Through the semi-structured interviews in the preliminary survey in four local authorities in East Coast Region of Malaysia, the aim of this study is to provide evidence of the existence of MCSs practices in Malaysian local authorities and to examine the effects of the MCSs on service quality performance. The results revealed that local authorities with high concerning of internal control secure better results in service quality performance as compared to local authorities with less concerning of internal control

Keywords: Management Control Systems; Service Quality; Local Authorities (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (1)

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