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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2024
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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 |
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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 |
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