Record Details

Strategic Priorities of Malaysian Hotels: The Role of Management Control Bureaucracy

Asian Journal of Accounting and Governance

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Field Value
 
Title Strategic Priorities of Malaysian Hotels: The Role of Management Control Bureaucracy
 
Creator Md. Auzair, Sofiah
Mohd Amir, Amizawati
 
Subject Management control systems; cost leadership strategy; differentiation strategy; hotel industry
 
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.
 
Publisher Penerbit UKM
 
Contributor —
 
Date 2017-11-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.ukm.my/ajac/article/view/12426
10.17576/AJAG-2017-08-01
 
Source Asian Journal of Accounting and Governance; Vol 8 (2017); 1-12
2180-3838
 
Language eng
 
Relation http://ejournal.ukm.my/ajac/article/view/12426/6669