Management control systems and organisational learning: the effects of design and use

Purpose – The purpose of this paper is to present a study on relationships between the design of management control systems (MCS), the use of MCS and organisational learning (OL). Design/methodology/approach – This study adopted a survey method. A written questionnaire was prepared and mailed out to collect quantitative data. After analysis of the empirical results, follow-up interviews were conducted to develop a deeper understanding of the empirical results. Findings – Findings of the study show that both the design and use of MCS are significantly associated with levels of OL activities in organisations, and the use of MCS is found to be a more influential factor in OL. Originality/value – This paper contributes to the accounting literature by providing empirical evidence on the relative impacts of the design and use of MCS on OL activities in organisations and the interaction between the design and use of MCS in influencing OL

The influence of financial management practices, board effectiveness and accountability towards performance: empirical test of non-Profit organizations / NurAfifah Shuib, Jamaliah Said and Ruhaya Atan.

Non-profit organizations (NPOs) rely on a variety of activities and resource providers to support their mission-related work. Prior researches on the factors influencing the performance of non-profit organizations were largely based on conceptual argument with no empirical support. The Resource-Dependency Theory (RDT) has suggested that external resources of organizations affect NPOs performance. In the light of RDT, this paper examines how financial management practices, level of accountability and board effectiveness affect the performance of NPOs. Based on the analysis from 107 questionnaires received from top level management of NPOs, the finding revealed that there is significant positive relationship between the financial management practices, board effectiveness and the performance of NPOs. This provides an indication that for NPOs to sustain and remain relevant, they need to adopt adequate level of financial management and appoint only board that are actively involved in NPOs strategic direction. This study is important to provide guidelines to NPOs on the strategies that need to be adopted to enhance their performance

THE DESIGN AND USE OF MANAGEMENT CONTROL SYSTEM IN DEVELOPING ORGANIZATIONAL LEARNING

The roles of management control systems (MCS) and organizational learning (OL) in organizational sustainability have been the concern of researchers and business practitioners. This study is conducted on 35 limited liability companies in Indonesia by distributing questionnaires in the form of a Likert scale to managers. This study describes MCS in the form of its design and use. OL is measured through the organizations ability to collect, distribute and internalize information into organizational memory. The data is processed using the Structural Equation Model. The result shows that MCS has an important role in facilitating OL. An adequate design of MCS can improve the organizations ability to gather information and store it in the organizations memory. The use of MCS even has a greater influence in distributing and interpreting information. Utilizing advanced information technology is necessary for gathering and processing the information as well as monitoring the control syste

Establishing Organizational Learning-Based System for Individual Using Self-Talk Therapy Approach: Case Study at Gula Padang Terap Sdn Bhd

This research investigates the elements that can encourage individuals to externalize and share tacit knowledge, which is critical in a continuous development of organizational learning-based information systems. To achieve this, self-talk therapy and proactive employee elements were utilized. The following objectives are proposed as a benchmark: (1) to develop the proactive employee elements in the respondents’ mindsets by using self-talk therapy training program; (2) to understand the roles of proactive employee elements in encouraging tacit knowledge externalization, sharing and documentation; (3) to investigate the roles of tacit knowledge externalization, sharing and documentation on a continuous information system (IS) database updates; and (4) to investigate the roles of IS database updates on organizational learning (OL). An in-depth case study approach was employed involving a manufacturing organization in Malaysia. The data was collected through interviews, observations, and documents review and analyzed using five-stage-hermeneutic analysis. The findings of this study indicated that the self-talk therapy training program were able to instill the proactive employee elements in the respondents’ mindsets. Being equipped with the proactive employee elements encourages the individuals to promote changes within their company. These elements in turn enable individuals to externalize, share and document tacit knowledge by producing ideas, actions, reactions and reflections. The documented tacit knowledge can be used to update organizational database. When the updated contents of organizational database are disseminated within the organization, a continuous learning is established. All these scenarios lead to the establishment of OL. This research offers a contribution to academic and business societies by presenting the elements that can encourage staff members to contribute inputs in terms of ideas, views or suggestions for OL-based IS development. This research also provides the decision makers with a platform that can reduce the dependency on the material rewards in motivating staff members

Strategic management accounting and information technology competency on customer service process performance in local government agencies / Jamaliah Said ... [et al.]

The main objective of this study is to examine the effects of the adoption of Strategic Management Accounting (SMA) techniques and Information Technology (IT) competency on customer service process performance of Malaysian Local Government Agencies (LGA). Questionnaires were mailed to top managers of all 146 LGAs. The findings revealed that SMA information use and IT competency contribute directly in improving reliability of service delivery, level of staff responsiveness in attending to customers’ issues and requests, staff competency in carrying out tasks, and staff skills in providing service at a faster rate with less error. The results therefore suggest that IT competency adds value to LGAs that use SMA information via its ability to store, retrieve and process information with speed and accuracy. IT competency enables LGAs to provide online transactions, thereby facilitating revenue collection and reducing uncollected revenue while the use of SMA techniques can help LGAs to eliminate non-value added activities

Sistemas de informações contábeis: uma análise bibliométrica da produção científica na base de dados Scopus (1975-2019)

The objective of this work was to analyze, from the bibliometrics point of view, the scientific production profile and the evolution of the accounting information systems theme in the articles published in Scopus from 1975 to August 2019. For this research we used bibliometric method, using the bibliometrix tool, with quantitative approach. In the Scopus database the following keywords were used as filters for the search: “sistemas de informações contábeis” and “accounting information systems”, and delimiting by articles generated a total of 525 articles. The results show the main keywords associated with the theme, the 10 most cited articles, the geographical area and institutions to which they belong, the main sources of publication, the most successful authors enabling the mapping of science and thus facilitating the selection of the material for setting up a theoretical framework comparing lines of thought, evolution of the discussion of the subject, and scientific positions within the area of study.O objetivo deste trabalho foi analisar sob o ponto de vista da bibliometria, o perfil da produção científica e a evolução do tema sistemas de informações contábeis nos artigos publicados no Scopus no período de 1975 a agosto de 2019. Para a realização desta pesquisa utilizou-se do método bibliométrico, usando a ferramenta bibliometrix, com abordagem quantitativa. Na base de dados Scopus foram utilizadas as seguintes palavras-chave como filtros para a busca: “sistemas de informações contábeis” e "accounting information systems”, e delimitando por articles gerou um total de 525 artigos. Os resultados mostram as principais palavraschave associadas ao tema, os 10 artigos mais citados, a área geográfica e instituições a qual eles pertencem, as principais fontes de publicação, os autores mais profícuos possibilitando o mapeamento da ciência e facilitando, desta forma, a seleção do material para montagem de um referencial teórico comparando linhas de pensamento, evolução da discussão do assunto, e posições científica dentro da área de estudo