Translation of the management control system in a privatised solid waste management network

Che Pak, Nur Azliani Haniza and Ismail, Suhaiza and Mohd Alwi, Norhayati (2024) Translation of the management control system in a privatised solid waste management network. Journal of Accounting and Organizational Change, 20 (2). pp. 362-382. ISSN 1832-5912 E-ISSN 1839-5473

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Abstract

Purpose The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network. Design/methodology/approach Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out. Findings The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships. Originality/value This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.

Item Type:	Article (Journal)
Uncontrolled Keywords:	Management control system, Key performance indicators, Public sector, Solid waste management, Actor network theory
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5001 Business. Business Administration
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Norhayati Mohd Alwi
Date Deposited:	07 Nov 2023 15:14
Last Modified:	23 Apr 2024 10:17
URI:	http://irep.iium.edu.my/id/eprint/107974

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