Translation of the management control system in a privatised solid waste management network

Nur Azliani Haniza Che Pak, Suhaiza Ismail and Norhayati Mohd Alwi

Journal of Accounting & Organizational Change, 2023, vol. 20, issue 2, 362-382

Abstract: Purpose - 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.

Keywords: Management control system; Key performance indicators; Public sector; Solid waste management; Actor network theory (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-08-2021-0100

DOI: 10.1108/JAOC-08-2021-0100

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