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
Author(s):  
Clement Karani Mbore ◽  
Jane Sang ◽  
Joyce Komen

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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