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Title: Enhancing the performance of Omani hotels using management control system to develop organisational capabilities of learning, innovation and trust : an empirical study
Author: Taqi, Redha Mohammed
ISNI:       0000 0004 2740 8348
Awarding Body: University of Sheffield
Current Institution: University of Sheffield
Date of Award: 2011
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In support of the resource based view (RBV), the current study understands that the internal capabilities possessed by an organisation may play a major role in creating its success, especially in a fast-moving service industry such as the hotel industry. A thorough review of literature suggests that if a hotel possesses three capabilities. namely organisational learning (single and double-loop learning), innovation and trust, they are likely to improve its performance. Simons' "Levers of control ( LOC) framework proposes that the diagnostic and interactive usage styles of management control system (MCS) may hinder or enhance the organisational capabilities within a firm. This study begins by identifying a gap in research about MCS usage styles in Omani hotels and theoretically amalgamates the RBV and LOC frameworks to develop a conceptual model aiming to explore the influence of five dimensions of diagnostic and interactive MCS on the organisational capabilities of learning. innovation and trust and, hence, the performance of Omani hotels. The five dimensions are: planning, cost control, performance measurement, staff management and decision-making. A mixed method approach comprising a mail-based survey and multiple case studies is employed for data collection. Contrary to expectations, evidence suggests that the diagnostic MCS IS a facilitator, rather than an obstacle to organisational capabilities. The interactive MCS complements these competencies and helps Omani hotels to realise optimal deployment of their capabilities and boost their performance. The study also reveals the pattern of relationships between the study variables and exposes that the complementary and collective use of diagnostic and interactive MCS dimensions is likely to enhance trust capability, followed by learning and innovation capabilities, and. hence, boost the performance of Omani hotels.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available