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

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 privat...

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Main Authors: Che Pak, Nur Azliani Haniza, Ismail, Suhaiza, Mohd Alwi, Norhayati
Format: Article
Language:English
English
Published: Emerald Publishing 2024
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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
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Institution: Universiti Islam Antarabangsa Malaysia
Language: English
English
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spelling my.iium.irep.1079742024-04-23T02:17:34Z http://irep.iium.edu.my/107974/ Translation of the management control system in a privatised solid waste management network Che Pak, Nur Azliani Haniza Ismail, Suhaiza Mohd Alwi, Norhayati H Social Sciences (General) HF Commerce HF5001 Business. Business Administration 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. Emerald Publishing 2024-03-14 Article PeerReviewed application/pdf en http://irep.iium.edu.my/107974/1/111859_Translation%20of%20the%20management%20control%20system.pdf application/pdf en http://irep.iium.edu.my/107974/2/111859_Translation%20of%20the%20management%20control%20system_SCOPUS.pdf 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 https://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2021-0100/full/html 10.1108/JAOC-08-2021-0100
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
English
topic H Social Sciences (General)
HF Commerce
HF5001 Business. Business Administration
spellingShingle H Social Sciences (General)
HF Commerce
HF5001 Business. Business Administration
Che Pak, Nur Azliani Haniza
Ismail, Suhaiza
Mohd Alwi, Norhayati
Translation of the management control system in a privatised solid waste management network
description 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.
format Article
author Che Pak, Nur Azliani Haniza
Ismail, Suhaiza
Mohd Alwi, Norhayati
author_facet Che Pak, Nur Azliani Haniza
Ismail, Suhaiza
Mohd Alwi, Norhayati
author_sort Che Pak, Nur Azliani Haniza
title Translation of the management control system in a privatised solid waste management network
title_short Translation of the management control system in a privatised solid waste management network
title_full Translation of the management control system in a privatised solid waste management network
title_fullStr Translation of the management control system in a privatised solid waste management network
title_full_unstemmed Translation of the management control system in a privatised solid waste management network
title_sort translation of the management control system in a privatised solid waste management network
publisher Emerald Publishing
publishDate 2024
url 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
_version_ 1797903628832342016