The mediating role of organizational capabilities between organizational performance and its determinants

Abdullahi, S. R., Kuwata, G., Abubakar, M. A., & Muhammad, T. A. (2014). The role of budget and budgetary control on organizational performance: A case study of tahir guest house, Kano state, Nigeria. International Journal of Innovative Research in Information Security, 4(2), 22–28. Abernethy, M. A., & Brownell, P. (1999). The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society, 24(3), 189–204. Abernethy, M. A., & Chua, W. F. (1996). A field study of control system “redesign”: The impact of institutional processes on strategic choice. Contemporary Accounting Research, 13(2), 569–606. Abu-Jarad, I. Y., Yusof, N. a., & Nikbin, D. (2010). A review paper on organizational culture and organizational performance. International Journal of Business and Social Science, 1(3). Acquaah, M. (2013). Management control systems, business strategy and performance: A comparative analysis of family and non-family businesses in a transition economy in sub-Saharan Africa. Journal of Family Business Strategy, 4(2), 131–146. Aftab, A., Hussain, A., Ahmad, Q. W., & Islam, B. U. (2017). Causes of workplace stress in textile industry of developing countries: A case study from Pakistan Advances in Social & Occupational Ergonomics (pp. 283-294): Springer. Afthanorhan, W. (2013). A comparison of partial least square structural equation modeling (PLS-SEM) and covariance based structural equation modeling (CB-SEM) for confirmatory factor analysis. International Journal of Engineering Science and Innovative Technology, 2(5), 198–205. Akinyele, S. T. (2010). Significance of strategic marketing to enterprise performance: An empirical analysis of Nigerian oil and gas industry. Global Journal of Management and Business Research, 10(6). Akroyd, C., & Maguire, W. (2011). The roles of management control in a product development setting. Qualitative Research in Accounting & Management, 8(3), 212–237. Aldehayyat, J. S., & Twaissi, N. (2011). Strategic planning and corporate performance relationship in small business firms: Evidence from a Middle East country context. International Journal of Business and Management, 6(8), 255. Ali, M. (2017). Effect of firm size on the relationship between strategic planning dimensions and performance of manufacturing firms in Kenya. Alvesson, M., & Kärreman, D. (2004). Interfaces of control. Technocratic and socio-ideological control in a global management consultancy firm. Accounting, Organizations and Society, 29(3), 423–444. Anthony, R. N. (1965). Planning and Control Systems: A Framework for Analysis [by]: Division of research, Graduate School of Business Administration, Harvard University. Ataullah, M., Sajid, A., & Khan, M. (2014). Quality related issues and their effects on returns of Pakistan textile industry. Journal of Quality and Technology Management, 10(1), 69–91. Auzair, S. M., & Langfield-Smith, K. (2005). The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations. Management Accounting Research, 16(4), 399–421. SohailRehan, & Ayaz-ul-Haq, M. (2018). The impact of multiple types of crises on human resource management among export oriented textile industry of Pakistan. Recent Issues in Human Resource Management, 1(1), 54–68. Babafemi, I. D. (2015). Corporate strategy, planning and performance evaluation: A survey of literature. Journal of Management, 3(1), 43–49. Babakus, E., & Mangold, W. G. (1992). Adapting the SERVQUAL scale to hospital services: An empirical investigation. Health Services Research, 26(6), 767. Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16(1), 74–94. Ballesteros Orozco, D. (2016). Understanding the impact of management control systems over capabilities and organizational performance, under the influence of perceived environmental uncertainty. Bamgbade, J. A., Kamaruddeen, A. M., & Nawi, M. (2015). Factors influencing sustainable construction among construction firms in Malaysia: A preliminary study using PLS-SEM. Revista Tecnica De La Facultad De Ingenieria Universidad Del Zulia (Technical Journal of the Faculty of Engineering, TJFE), 38(3), 132–142. Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. Bin-Nashwan, S. A., Abdullah, N. S., & Obaid, M. M. (2017). A review of literature in management control system (MCS) business strategy, and firms performance. International Journal of Management Research and Reviews, 7(2), 99. Bonner, S. E., & Sprinkle, G. B. (2002). The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting, Organizations and Society, 27(4–5), 303–345. Bunce, P., Fraser, R., & Woodcock, L. (1995). Advanced budgeting: A journey to advanced management systems. Management Accounting Research, 6(3), 253–265. Buuni, H., Yusuf, A., Kiiru, G., & Karemu, G. (2015). Strategic plan implementation and organizational performance: A case of Hargeisa water agency in Somaliland. IOSR Journal of Business and Management (IOSR-JBM), 17, 60–66. Cania, L. (2014). The impact of strategic human resource management on organizational performance. Economia. Seria Management, 17(2), 373–383. Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study. Accounting, Organizations and Society, 30(5), 395–422. Chhillar, P. (2013). Management control systems and corporate governance: A theoretical review. Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295–336. Clegg, S. R., Kornberger, M., & Pitsis, T. (2015). Managing and organizations: An Introduction to Theory and Practice. Sage. Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). Hillsdale: Erlbaum. Comrey, A. L., & Lee, H. B. (1992). A first course in factor analysis: Psychology press. Daft, R. (2012). Organization theory and design: Nelson education. de Chernatony, L., & Cottam, S. (2008). Interactions between organisational cultures and corporate brands. Journal of Product & Brand Management, 17(1), 13–24. Dess, G. G., & Robinson, R. B. (1984). Measuring organizational performance in the absence of objective measures: The case of the privately-held firm and conglomerate business unit. Strategic Management Journal, 5(3), 265–273. Dropulić, I. (2013). The effect of contingency factors on management control systems: A study of manufacturing companies in Croatia. Economic Research-Ekonomska Istraživanja(1), 369–382. Dropulić, I. (2014). Design of management control systems–A study of joint stock companies in Croatia. Management: Journal of Contemporary Management Issues, 19(2), 157–167. Duréndez, A., Ruíz-Palomo, D., García-Pérez-de-Lema, D., & Diéguez-Soto, J. (2016). Management control systems and performance in small and medium family firms. European Journal of Family Business, 6(1), 10–20. Fisher, J. G. (1998). Contingency theory, management control systems and firm outcomes: Past results and future directions. Behavioral Research in Accounting, 10, 47. Flamholtz, E. G. (1983). Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives. Accounting, Organizations and Society, 8(2–3), 153–169. Flamholtz, E. G., Das, T., & Tsui, A. S. (1985). Toward an integrative framework of organizational control. Accounting, Organizations and Society, 10(1), 35–50. Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 39–50. Grant, R. M. (1991). The resource-based theory of competitive advantage: Implications for strategy formulation. California Management Review, 33(3), 114–135. Hair, J. F., Jr. (2010). Multivariate data analysis, a global perspective. New Jersey. Pearson. Ed, 7, 816. Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2014). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM): Sage publications. Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013). Partial least squares structural equation modeling: Rigorous applications, better results and higher acceptance. Long Range Planning, 46(1-2), 1–12. Hameed, A., Ramzan, M., & Zubair, H. M. K. (2014). Impact of compensation on employee performance (empirical evidence from banking sector of Pakistan). International Journal of Business and Social Science, 5(2). Hamon, T. T. (2004). Organizational effectiveness as explained by social structure in a faith-based business network organization. Hanafi, E., & Fatma, Z. (2015). The effect of the integration between levers of control and swot analysis on organizational performance: Balanced scorecard approach. International Journal of Academic Research, 7(1). Haniffa, R., & Hudaib, M. (2006). Corporate governance structure and performance of Malaysian listed companies. Journal of Business Finance & Accounting, 33(7–8), 1034–1062. Hanzlick, M., & Brühl, R. (2013). Management control systems as a package. Hao, Q., Kasper, H., & Muehlbacher, J. (2012). How does organizational structure influence performance through learning and innovation in Austria and China. Chinese Management Studies, 6(1), 36–52. Hawkins, J. G., Horngren, C. T., Foster, G., & Datar, S. M. (2000). Instructor's manual: Cost accounting: A managerial emphasis, /Horngren, Foster, Datar: Prentice Hall. Hayduk, L. A., & Littvay, L. (2012). Should researchers use single indicators, best indicators, or multiple indicators in structural equation models? BMC Medical Research Methodology, 12(1), 159. Henri, J.-F. (2004). Performance measurement and organizational effectiveness: Bridging the gap. Managerial Finance, 30(6), 93–123. Henri, J.-F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529–558. Henri, J.-F., & Journeault, M. (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63–80. Hoque, Z. (2004). A contingency model of the association between strategy, environmental uncertainty and performance measurement: Impact on organizational performance. International Business Review, 13(4), 485–502. Iqbal, M. S., Shaikh, F. M., Mahmood, B., & Shafiq, K. (2010). Development of textile industrial clusters in Pakistan. Asian Social Science, 6(11), 123. Ittner, C. D., & Larcker, D. F. (1998). Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research, 10, 205. Ittner, C. D., & Larcker, D. F. (2001). Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics, 32(1), 349–410. Ittner, C. D., Larcker, D. F., & Randall, T. (2003). Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society, 28(7), 715–741. Junqueira, E., Dutra, E. V., Zanquetto Filho, H., & Gonzaga, R. P. (2016). The effect of strategic choices and management control systems on organizational performance. Revista Contabilidade & Finanças(AHEAD), 0-0. Kaplan, R., & Norton, D. P. (1992). The balanced scorecard-measures that drive performance. Harvard Business Review, 70(1). Kaplan, R., & Norton, D. P. (1996a). The balanced scorecard: Translating strategy into action: Harvard business press. Kaplan, R., & Norton, D. P. (1996b). Using the balanced scorecard as a strategic management system: Harvard business review Boston. Kaplan, R., & Norton, D. P. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons, 15(1), 87–104. Khan, A. A., & Khan, M. (2010). Pakistan textile industry facing new challenges. Research Journal of International Studies, 14, 21–29. Koufteros, X., Verghese, A. J., & Lucianetti, L. (2014). The effect of performance measurement systems on firm performance: A cross-sectional and a longitudinal study. Journal of Operations Management, 32(6), 313–336. Lavie, D. (2006). Capability reconfiguration: An analysis of incumbent responses to technological change. Academy of Management Review, 31(1), 153–174. Lenz, R. T. (1981). ‘Determinants’ of organizational performance: An interdisciplinary review. Strategic Management Journal, 2(2), 131–154. Liao, S.-H., Chang, W.-J., Hu, D.-C., & Yueh, Y.-L. (2012). Relationships among organizational culture, knowledge acquisition, organizational learning, and organizational innovation in Taiwan's banking and insurance industries. The International Journal of Human Resource Management, 23(1), 52–70. Lopez-Valeiras, E., Gonzalez-Sanchez, M. B., & Gomez-Conde, J. (2016). The effects of the interactive use of management control systems on process and organizational innovation. Review of Managerial Science, 10(3), 487–510. Lusthaus, C., & Adrien, M.-H. (1998). Organizational assessment: A review of experience. Universalia Occasional Paper (p. 31). Maduenyi, S., Oke, A. O., Fadeyi, O., & Ajagbe, A. M. (2015). Impact of Organisational structure on Organisational performance. Malmi, T., & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287–300. Mania, J. (2016). Influence of organizational culture on performance of commercial banks in Kenya. School of business, University of Nairobi. Mansoor, N., Aslam, H., Barbu, C., Capusneanu, S., & Lodhi, M. (2012). Organizational structure as determinant of organizational performance: Uncovering essential facets of organic and mechanistic structure. American Journal of Scientific Research, 55(14), 48–55. Maqbool-ur-Rehman, S. (2011). Which management accounting techniques influence profitability in the manufacturing sector of Pakistan? Book Review, 53. María Martínez León, I., & Martínez García, J. A. (2011). The influence of organizational structure on organizational learning. International Journal of Manpower, 32(5/6), 537–566. Mohamed, R., Hui, W. S., Kamal, I., Rahman, A., & Aziz, R. A. (2008). Strategic performance measurement systems and organisational capabilities: Using levers of control. Mutai, N. K. (2015). Influence of balanced scorecard on performance of safaricom Kenya limited. School of business, university of Nairobi. Nikpour, A. (2017). The impact of organizational culture on organizational performance: The mediating role of employee's organizational commitment. International Journal of Organizational Leadership, 6(1), 65. Nunnally, J. C. (1978). Psychometric theory (Vol. 226). New York: McGraw-hill. Obeidat, B. Y., Abdallah, A. B., Aqqad, N. O., Akhoershiedah, A. H. O. M., & Maqableh, M. (2017). The effect of intellectual capital on organizational performance: The mediating role of knowledge sharing. Communications and Network, 9(01), 1. ODOR, H. O. (2018). Organisational culture and dynamics. Global Journal of Management and Business Research. Penrose, E. (1959). The theory of the growth of the FirmWiley. New York. Pimpong, S., & Laryea, H. (2016). Budgeting and its impact on financial performance: The case of non-Bank financial institutions in Ghana. Ramamurthy, K. (1991). Role of environmental, organizational and technological factors in information technology implementation in advanced manufacturing: An innovation adoption-diffusion perspective. Randeree, K., & Al Youha, H. (2009). Strategic management of performance: An examination of public sector organizations in the United Arab Emirates. International Journal of Knowledge, Culture and Change Management, 9(4), 123–134. Rehman, S. u., Mohamed, R., & Ayoup, H. (2018). Cybernetic controls, and rewards and compensation controls influence on organizational performance. Mediating role of organizational capabilities in Pakistan. International Journal of Academic Management Science Research (IJAMSR), 2(8), 1–10. Richard, P. J., Devinney, T. M., Yip, G. S., & Johnson, G. (2009). Measuring organizational performance: Towards methodological best practice. Journal of Management, 35(3), 718–804. Richards, P., Devinney, T., Yip, G., & Johnson, G. (2008). Measuring organizational performance as a dependent variable: Towards methodological best practice. Strategic Management Journal. Sachdev, S. B., & Verma, H. V. (2004). Relative importance of service quality dimensions: A multisectoral study. Journal of Services Research, 4(1). Salkind, N. J., & Rainwater, T. (2003). Exploring research. Saddle River: Prentice Hall Upper. Sampe, F. (2012). The influence of organizational learning on performance in Indonesian SMEs. Segon, M., & Booth, C. (2013). Values-based approach to ethical culture: A case study Ethics, Values and Civil Society (pp. 93-118): Emerald Group publishing limited. Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A skill building approach: John Wiley & Sons. Shah, S. A., Syed, A. A., & Shaikh, F. M. (2014). Impact of textile industry on Pakistan economy. Romanian Statistical Review Supplement, 62(3), 43–59. Shah, W., Warraich, U. A., & Kabeer, K. (2012). Challenges faced by textile industry of Pakistan: Suggested solutions. KASBIT Business Journal, 5, 33–39. Shurafa, R., & Mohamed, R. B. (2016). Management control system, organizational learning, and firm’s performance: An empirical study from developing economy. International Journal of Advanced and Applied Sciences, 3(10), 79–88. Singh, H. (2008). Watching (out for) each other: The role of clan controls in managing project teams. Paper presented at the Academy of Management Proceedings. Sirmon, D. G., & Hitt, M. A. (2003). Managing resources: Linking unique resources, management, and wealth creation in family firms. Entrepreneurship Theory and Practice, 27(4), 339–358. Sirmon, D. G., Hitt, M. A., & Ireland, R. D. (2007). Managing firm resources in dynamic environments to create value: Looking inside the black box. Academy of Management Review, 32(1), 273–292. Steiner, G. A. (1967). Approaches to long-range planning for small business. California Management Review, 10(1), 3–16. Tarique, I., Briscoe, D. R., & Schuler, R. S. (2015). International human resource management: Policies and practices for multinational enterprises. Routledge. Teeratansirikool, L., Siengthai, S., Badir, Y., & Charoenngam, C. (2013). Competitive strategies and firm performance: The mediating role of performance measurement. International Journal of Productivity and Performance Management, 62(2), 168–184. Tsamenyi, M., Sahadev, S., & Qiao, Z. S. (2011). The relationship between business strategy, management control systems and performance: Evidence from China. Advances in Accounting, 27(1), 193–203. Venkatraman, N., & Ramanujam, V. (1987). Measurement of business economic performance: An examination of method convergence. Journal of Management, 13(1), 109–122. Zehir, C., Yıldız, H., Köle, M., & Başar, D. (2016). Superior organizational performance through SHRM implications, mediating effect of management capability: An implementation on Islamic banking. Procedia-Social and Behavioral Sciences, 235, 807–816. Zhou, T. (2013). Understanding continuance usage of mobile sites. Industrial Management & Data Systems, 113(9), 1286–1299.