Strategic Planning, Internal Control and Capability Toward Sustainable Performance of Cooperatives

Noor Azaliah Jaafar, Zuraidah Mohd Sanusi, Norazida Mohamed and Milen Baltov
Additional contact information
Noor Azaliah Jaafar: Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Malaysia
Zuraidah Mohd Sanusi: Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Malaysia
Norazida Mohamed: Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Malaysia
Milen Baltov: Faculty in Business Studies, Burgas Free University, Bulgaria

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 2, 1292-1315

Abstract: This study examines the relationship between strategic planning, internal control, capability, and sustainable performance in Malaysian cooperatives. It focuses on the mediating role of capability in linking strategic planning to performance outcomes and examines the moderator effect of strategic planning between internal control and sustainable performance. This study employed Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine data collected from 132 cooperatives in Malaysia, particularly in medium and large sizes. Results indicate that strategic planning and internal control do not directly impact sustainable performance, while capability has a positive effect. Capability significantly mediates the relationship between strategic planning and sustainable performance. While strategic planning moderates the relationship between internal control and sustainable performance, the effect is nonsignificant. This study is expected to contribute to the body of knowledge by supporting previous studies and advancing literature about the understudied variables. Despite its focus on Malaysian cooperatives and reliance on questionnaire-based data, which may introduce biases or inaccuracies, the findings provide valuable insights for advancing research on strategic planning, internal control, and capability. This study contributes to the theoretical understanding of these factors, supporting prior research and offering practical implications for enhancing performance in cooperative organisations.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... ssue:2/1292-1315.pdf (application/pdf)
https://rsisinternational.org/journals/ijriss/arti ... nce-of-cooperatives/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:9:y:2025:i:2:p:1292-1315

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().