Strategic priorities of Malaysian hotels: the role of management control bureaucracy
The study examines the role of the management control system (MCS) in Malaysian hotels that pursue different strategic priorities. It is proposed that the cost leadership and differentiation strategies relationships to performance are indirect through the use of bureaucratic and non-bureaucratic MCS...
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| Format: | Article |
| Language: | English |
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Penerbit Universiti Kebangsaan Malaysia
2017
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| Online Access: | http://journalarticle.ukm.my/11962/ http://journalarticle.ukm.my/11962/ http://journalarticle.ukm.my/11962/1/12426-62473-1-PB.pdf |
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ukm-11962 |
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eprints |
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ukm-119622018-07-31T09:10:34Z http://journalarticle.ukm.my/11962/ Strategic priorities of Malaysian hotels: the role of management control bureaucracy Sofiah Md. Auzair, Amizawati Mohd Amir, The study examines the role of the management control system (MCS) in Malaysian hotels that pursue different strategic priorities. It is proposed that the cost leadership and differentiation strategies relationships to performance are indirect through the use of bureaucratic and non-bureaucratic MCSs. Data from a survey of 59 hotels operating in Malaysia were used to test the hypotheses. Using partial least squares, the results indicate no significant indirect effect of bureaucratic MCS on the relationship between cost leadership and performance. Additionally, non-bureaucratic MCS did not mediate the relationship between differentiation strategy and performance. Contrary to expectation, a significant indirect effect of bureaucratic MCS on the relationship between differentiation strategy and performance exists. The differentiators appear to affect the use of bureaucratic MCS to increase performance. The study implies the dominance of bureaucratic MCS in the Malaysian hotel industry and challenges the contingency-based proposition on the coupling of business strategy with MCS. Penerbit Universiti Kebangsaan Malaysia 2017 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/11962/1/12426-62473-1-PB.pdf Sofiah Md. Auzair, and Amizawati Mohd Amir, (2017) Strategic priorities of Malaysian hotels: the role of management control bureaucracy. Asian Journal of Accounting and Governance, 8 . pp. 1-12. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/1033 |
| repository_type |
Digital Repository |
| institution_category |
Local University |
| institution |
Universiti Kebangasaan Malaysia |
| building |
UKM Institutional Repository |
| collection |
Online Access |
| language |
English |
| description |
The study examines the role of the management control system (MCS) in Malaysian hotels that pursue different strategic priorities. It is proposed that the cost leadership and differentiation strategies relationships to performance are indirect through the use of bureaucratic and non-bureaucratic MCSs. Data from a survey of 59 hotels operating in Malaysia were used to test the hypotheses. Using partial least squares, the results indicate no significant indirect effect of bureaucratic MCS on the relationship between cost leadership and performance. Additionally, non-bureaucratic MCS did not mediate the relationship between differentiation strategy and performance. Contrary to expectation, a significant indirect effect of bureaucratic MCS on the relationship between differentiation strategy and performance exists. The differentiators appear to affect the use of bureaucratic MCS to increase performance. The study implies the dominance of bureaucratic MCS in the Malaysian hotel industry and challenges the contingency-based proposition on the coupling of business strategy with MCS. |
| format |
Article |
| author |
Sofiah Md. Auzair, Amizawati Mohd Amir, |
| spellingShingle |
Sofiah Md. Auzair, Amizawati Mohd Amir, Strategic priorities of Malaysian hotels: the role of management control bureaucracy |
| author_facet |
Sofiah Md. Auzair, Amizawati Mohd Amir, |
| author_sort |
Sofiah Md. Auzair, |
| title |
Strategic priorities of Malaysian hotels: the role
of management control bureaucracy |
| title_short |
Strategic priorities of Malaysian hotels: the role
of management control bureaucracy |
| title_full |
Strategic priorities of Malaysian hotels: the role
of management control bureaucracy |
| title_fullStr |
Strategic priorities of Malaysian hotels: the role
of management control bureaucracy |
| title_full_unstemmed |
Strategic priorities of Malaysian hotels: the role
of management control bureaucracy |
| title_sort |
strategic priorities of malaysian hotels: the role
of management control bureaucracy |
| publisher |
Penerbit Universiti Kebangsaan Malaysia |
| publishDate |
2017 |
| url |
http://journalarticle.ukm.my/11962/ http://journalarticle.ukm.my/11962/ http://journalarticle.ukm.my/11962/1/12426-62473-1-PB.pdf |
| first_indexed |
2023-09-18T20:01:32Z |
| last_indexed |
2023-09-18T20:01:32Z |
| _version_ |
1777406881623441408 |