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

Author

Listed:
  • 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)

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

Suggested Citation

  • Norazlina Ilias & Nik Kamaruzaman Abdulatiff & Wan Zuriati Wan Zakaria & Norlidawahi Wahab, 2016. "The Effects of Management Control Systems on Service Quality Performance in Malaysian Local Authorities: Management Perspective," International Review of Management and Marketing, Econjournals, vol. 6(4), pages 915-920.
    • Handle: RePEc:eco:journ3:2016-04-35
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    References listed on IDEAS

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    Cited by:

    1. Norazlina Ilias & Nik Kamaruzaman Abdulatiff & Wan Zuriati Wan Zakaria & Norlidawahi Wahab, 2016. "The Effects of Management Control Systems on Service Quality Performance in Malaysian Local Authorities: Management Perspective," International Review of Management and Marketing, Econjournals, vol. 6(4), pages 915-920.

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    More about this item

    Keywords

    Management Control Systems; Service Quality; Local Authorities;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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