The objective of the current research is to determine the influence of management control system (MCS) as a package on organization performance, and organizational capabilities play an important role to explain this relationship. Data were collected from general managers and chief financial officers from the textile industry of Pakistan to empirically test hypotheses of this study. One hundred sixty questionnaires were used in the analysis through partial least square equation modeling technique. The findings elucidated a significant influence of cybernetic, rewards and compensation, and administrative controls on organizational performance. The same findings were found with cultural, cybernetic, rewards and compensation, planning, and administrative controls with organizational capabilities. Despite this, planning controls and cultural controls have no influence on organizational performance. Organizational capabilities mediate the relationship between all five elements of MCS as a package and organizational performance. The findings provide insights to top management of the textile industry to enhance organizational performance by focusing on indicators mentioned in the study. In addition, improvements in organizational capabilities will also enhance organizational performance. The current research is the pioneer study that tests the mediating role of organizational capabilities between MCS as a package and organizational performance with the help of resource orchestration theory and resource-based view theory.

The purpose of this research is to determine the relationship between theory of planned behavior (TPB) and technology acceptance model (TAB) elements and consumer purchase intention. Consumer purchase intention mediates the relationship between TPB and TAM elements and online shopping behavior. Moderating role of trust and commitment determined between consumer purchase intention and online shopping behavior. PLS-SEM technique used in analyzing data that collected from students and lecturer of the higher education commission (HEC) recognized universities in Punjab, Pakistan. The current research attempts to examine the role of perceived usefulness, perceived ease of use, attitude, subjective norms, perceived behavioral control, trust, commitment, and consumer purchase intention in predicting actual behavior of consumers by integrating three pre-established frameworks of TAM and TPB theory. Findings reveal that perceived usefulness, perceived ease of use, attitude, subjective norms, and perceived behavioral control have a positive and significant influence on consumer purchase intention. Consumer purchase intention (CPI) mediates between all five independent constructs and online shopping behavior (OSB). Commitment and trust significantly moderate the relationship between consumer purchase intention and internet shopping behavior also has a direct influence on online shopping behavior.

This paper intends to demonstrate the relationships between the management control system (MCS) as a package elements with organizational performance. Many studies conducted and investigated the impact of the management control system (levers of control) and organizational performance and ignore the elements of MCS as a package. Pakistan textile industry faces a lot of issues regarding MCS as packages elements and due to these issue organizational performance reduced. Therefore, current study portray a framework that consists of some vital elements of control adopted from Malmi and Brown (2008) MCS as a package like planning control, cybernetic controls, rewards and compensation controls, administrative controls, and cultural controls which if empirically investigated would demonstrate the extent of by in Pakistan textile industry and how these controls generate better organizational performance. This suggests that the need for more explanation of Pakistani textile industry managers on the need to adopt better MCS practices as these practices lead to better organizational performance. Although the current paper is conceptual in nature thus, needs an empirical study to address in the light of resource-based view theory.

The intensity of competition among contemporary Higher Education Institution (HEIs) has led to many of such institutions to focus more on how to provide high quality education so as to attain a suitable position in the university world ranking by adopting a suitable performance management. This study aims to demonstrate how UUM implement and uses the BSC to enhance and improve its strategic plans by addressing the issues facing its strategic management process. This study employed a qualitative case study approach. Data were collected using interview and reviewing the university quarterly and annual reports, organizational structure and the university’s webpage as well as its news bulletins. Data were analyzed qualitatively using thematic analysis. Consistent with Kaplan and Norton BSC model in public sector, findings indicates that the case institution implements the BSC ideology by adapting the concept such that it reflects the unique contextual needs of UUM. This study found that in implementing the BSC project, the university staff’s buy-in, top management commitment, organizational culture and communication strategy has significant effects on the case institution’s performance. Also, findings revealed that the implementation of BSC ideology in UUM has a significant impact on its performance in that it helps in improving the case institution’s overall university rankings. The implication of BSC implementation in UUM is that it helps the university management to monitor its performance with regard to its 2016-2020 phase II strategy plans. Future study should consider more institution that implements BSC so as to get more detail results that may be generalized.

This paper presents an exploratory and qualitative analysis of the Balanced Scorecard [BSC] implementation of a utility company in Malaysia. The use of strategy map as proposed under the BSC methodology in communicating company's strategic vision and mission from the corporate to the individual managerial level is explored. Although the BSC has been developed for almost 20 years, BSC implementation is still an issue. One of the underexplored issues is communication. It is critical for successful BSC implementation, but very little evidence is observed in the literature. Using qualitative research approach, this paper highlights a company experience in using the BSC strategy maps to facilitate strategy communication to managers.