Foong , Soon Yau
(2001)
Perceived Competition And Management Control
Systems Attributes Of Companies In Malaysia.
Asian Academy of Management Journal (AAMJ), 6 (1).
pp. 1-14.
ISSN 1394-2603
Abstract
Competition in the market place is increasingly becoming more intense with
globalisation. The role of management control system to monitor the effectiveness
of competitive strategy and to provide feedback for adjustment to strategy has
become more important. This study examines the perceived intensity of five bases
of competition and the competitive priorities or orientations of 93 firms located in
the Klang Valley. The attributes of management control systems of these
organizations in relation to their competitive priorities and perceived competition
were also examined. A structured questionnaire was used. The results show that the
participating organizations were still stressing on competition based on price,
quality and service, with lower emphasis on competition based on product
innovation and variety. Organizations with high-index of perceived competition
had significantly more extensive and frequent use of accounting-based controls and
top-down form of communication than those organizations with low-index of
perceived competition. The limitations of the study and implications of the findings
are discussed.
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