Management Control Systems and ISO Certification as Resources to Enhance Internationalization and Their Effect on Organizational Performance

Agribusiness ◽  
2012 ◽  
Vol 29 (3) ◽  
pp. 392-405 ◽  
Author(s):  
Jacobo Gómez Conde ◽  
Ernesto López-Valeiras Sampedro ◽  
Vicente Ripoll Feliu ◽  
María Beatriz González Sánchez
Keyword(s):  
Organizational Performance ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Iso Certification

scholarly journals Role of Management Control Systems in Quality, Innovation and Organizational Performance in Portugal SMES Companies

2018 ◽  
Vol 15 (02) ◽  
pp. 1850014 ◽  
Author(s):  
Marina Godinho Antunes ◽  
Joaquín Texeira Quirós ◽  
Maria do Rosáirio Texeira Fernandes Justino
Keyword(s):  
Organizational Performance ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Financial Indicators ◽  
Total Quality ◽  
Online Questionnaire ◽  
Multivariate Statistical ◽  
Innovation Strategies

The purpose of this research is to analyze the relationship between management control systems, total quality management (TQM) and innovation, and also the effects of management control systems in the organizational performance. The research was developed based on a conceptual model designed to analyze these dimensions. The data were obtained through an online questionnaire, sent to small and medium-sized Portuguese companies, having been conducted the study based on responses received from 287 valid questionnaires, and using a multivariate statistical analysis for the statistical development. The findings indicate that non-financial indicators provide innovation strategies of products and processes. However, the financial indicators only provide the innovation strategies of processes. It is also verified that only non-financial indicators provide equally the implementation of TQM practices. The results also show that financial indicators only provide an improvement in the financial results of the organization, while the non-financial indicators also improve its operational performance.

scholarly journals The Effect of Strategic Choices and Management Control Systems on Organizational Performance

2016 ◽  
Vol 27 (72) ◽  
pp. 334-348 ◽  
Author(s):  
Emanuel Junqueira ◽  
Eduardo Vieira Dutra ◽  
Helio Zanquetto Filho ◽  
Rosimeire Pimentel Gonzaga
Keyword(s):  
Organizational Performance ◽  
Control Systems ◽  
Management Practices ◽  
Positive Impact ◽  
Structural Equations ◽  
Management Control ◽  
Management Control Systems ◽  
Strategic Choices ◽  
Differentiation Strategy ◽  
Contemporary Management

ABSTRACT The study investigates the effect of generic strategic choices and management control systems (MCS) on the organizational performance of large and medium-sized companies located in Espírito Santo, using Contingency Theory as the theoretical framework. It is a quantitative study, using a survey as the data collection technique. 73 questionnaires were validated, after being completed by those responsible for the controlling or related area of these enterprises over the period between February and April of 2014. The data analysis was performed using the structural equations modeling technique. The main results indicate that: (i) competitive forces shape the strategy adopted by the organizations surveyed, however, contrary to what the literature predicts, those companies that operate in more competitive environments choose a strategy of cost leadership instead of differentiation; (ii) the design and use of the MCS is influenced by the strategy chosen, and the use of contemporary management practices is associated with a differentiation strategy; (iii) strategic choices and the MCS have a positive impact on organizational performance. In addition, those companies that combine differentiation strategy with contemporary management practices perform better than the other companies analyzed.

scholarly journals The Role Of Agility In The Relationship Between Use Of Management Control Systems And Organizational Performance: Evidence From Korea And Japan

2017 ◽  
Vol 33 (3) ◽  
pp. 521-538 ◽  
Author(s):  
Sangwan Lee ◽  
Dasom Lee
Keyword(s):  
Organizational Performance ◽  
Control Systems ◽  
Structural Equation ◽  
Management Control ◽  
Management Control Systems ◽  
Manufacturing Companies ◽  
Organizational Capability ◽  
Diagnostic Use ◽  
The Relationship

This study investigates the role of agility in the relationship between use of management control systems (MCS) and organizational performance by proffering the association of agility, use of MCS, and organizational performance. Using survey data collected from 185 large Korean and Japanese manufacturing companies, we analyze proposing relationships with partial least squares (PLS) structural equation approach. The result shows that diagnostic use of MCS shows no significant relationship with agility, while interactive use of MCS is positively associated with agility. Agility positively affects organizational performance, which implies that characteristics of agility are necessary to overwhelm rivals under rapidly changing environment. This study is one of the first studies that empirically examine the role of agility as an organizational capability in the relationship between MCS and organizational performance with data collected from two different countries. 

The Structural Effects of Quality Management Control Systems on Organizational Performance

2015 ◽  
pp. 389-406
Author(s):  
Zulnaidi Yaacob
Keyword(s):  
Quality Management ◽  
Organizational Performance ◽  
Control Systems ◽  
Employee Satisfaction ◽  
Computer Software ◽  
Cost Benefit ◽  
Management Control ◽  
Management Control Systems ◽  
And Performance ◽  
The Relationship

This chapter discusses the results of an investigation into the effects of control systems on organizational performance within the context of Quality Management (QM). Data were collected using questionnaires from 205 managers within local authority organizations in Malaysia. Respondents were selected using stratified random sampling, and the data was analyzed using two computer software programs: SPSS and AMOS. The findings demonstrate the existence of a significant effect for Quality Management Control Systems (QMCS) on employee satisfaction, innovation, and cost benefit. Although the direct effect of QMCS on customer satisfaction was insignificant, this relationship was mediated by the dimensions of employee satisfaction and cost benefit. In summary, this chapter provides evidence for the significant role performed by control systems as a source for performance improvement within QM-organizations. In addition, this study reveals that the relationship between control systems and performance is not a simple and direct relationship but rather a structural relationship.

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