The Performance Impact of Management Control Systems: Assessing the Mediating Role of Organizational Culture
Lyu C. Swatdikun T. Lakkanawanit P. Issayeva G.
December 2025Ital Publication
Emerging Science Journal
2025#9Issue 63042 - 3061 pp.
This research examines the dual-pathway impact of Management Control Systems (MCS) on Company Performance (CP) in China’s liquor industry, with a focus on the mediating role of Organizational Culture (OC). The research aims to address gaps in understanding how MCS enhances both financial and non-financial performance through cultural mechanisms, a critical yet underexplored dynamic in heritage-based industries. Employing a mixed-methods approach, the research analyzes survey data from 497 firms using Structural Equation Modeling (SEM) and mediation analysis to test three hypotheses: (1) MCS directly improves CP, (2) MCS fosters OC, and (3) OC mediates the MCS-CP relationship. Key findings reveal that MCS significantly boosts CP (β=0.438, p<0.001), while OC partially mediates this relationship (indirect effect β=0.249, p<0.001). The novelty lies in demonstrating how MCS transcends operational efficiency to shape cultural assets, which in turn drive competitive advantage. This research advances contingency theory by highlighting sector-specific adaptations, such as digital MCS tools balancing tradition with market responsiveness, and offers practical insights for integrating control systems with cultural stewardship in traditional industries.
Corporate Performance , Management Control System , Mediating Effect , Organizational Culture , Structural Equation Model
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School of Accountancy and Finance, Walailak University, Nakhon Si Thammarat, 80160, Thailand
Department of Finance, M. Auezov South Kazakhstan University, Shymkent, Kazakhstan
School of Accountancy and Finance
Department of Finance
10 лет помогаем публиковать статьи Международный издатель
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