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

• Main Authors: Che Pak, Nur Azliani Haniza, Ismail, Suhaiza, Mohd Alwi, Norhayati
• Format: Article
• Language: English; English
• Published: Emerald Publishing 2024
• Subjects: H Social Sciences (General); HF Commerce; HF5001 Business. Business Administration
• Online Access: http://irep.iium.edu.my/107974/1/111859_Translation%20of%20the%20management%20control%20system.pdf; http://irep.iium.edu.my/107974/2/111859_Translation%20of%20the%20management%20control%20system_SCOPUS.pdf; http://irep.iium.edu.my/107974/; https://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2021-0100/full/html
• Institution: Universiti Islam Antarabangsa Malaysia

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.