scholarly journals The effect of human capital and physical capital on regional financial condition: the moderating effect of management control system

Heliyon ◽  
2021 ◽  
Vol 7 (5) ◽  
pp. e06945
Author(s):  
Asri Usman ◽  
Hillman Wirawan ◽  
Zulkifli
Keyword(s):  
Human Capital ◽  
Control System ◽  
Physical Capital ◽  
Management Control ◽  
Moderating Effect ◽  
Management Control System ◽  
Financial Condition

scholarly journals Management control system, organizational processes and institutional performance of technical training institutions in Kenya

2019 ◽  
Vol 8 (6) ◽  
pp. 229-239
Author(s):  
Clement Karani Mbore ◽  
Jane Sang ◽  
Joyce Komen
Keyword(s):  
Control System ◽  
Management Control ◽  
Moderating Effect ◽  
Technical Training ◽  
Vocational Education And Training ◽  
Institutional Performance ◽  
Organizational Processes ◽  
Management Control System ◽  
Training Institutions ◽  
The Relationship

The purpose of this study was to determine the Moderating Effect of Management Control System (MCS) in the relationship between Organisation Processes and Institutional Performance of Technical Training Institutions (TTIs) in Kenya. The study was a cross-sectional survey in nature and used explanatory research design with the population obtained from the TTIs that were registered with the Ministry of Education, Science and Technology (MOEST) and Technical and Vocational Education and Training Authority (TVETA) by 2015. The main research instrument was a closed-ended questionnaire. The hypotheses in this study were tested using Hierarchical Moderated Multiple Regression (MMR) and the study found that organization processes had a significant positive influence on the institutional performance of TTIs in Kenya. The study findings indicated that the estimated coefficient was 0.555 indicating that organization processes had a significant influence on institutional performance. Further, the study found evidence that (i) MCS moderates the relationship between organizational processes and institutional performance, (ii)) MCS had a moderating effect on the relationship between organizational processes and institutional performance of Technical Training Institutions (TTIs) in Kenya.

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