Can Internal Control Components Influence Internal Customer Satisfaction? An Applied Study in a Shared Service Centre

QR Code

Can Internal Control Components Influence Internal Customer Satisfaction? An Applied Study in a Shared Service Centre

This study examined whether internal control components can influence internal customer satisfaction in a shared service centre of a company in Malaysia. Specifically, five internal control components based on the COSO framework were chosen: control environment, risk assessment, control activities,...

Full description

Bibliographic Details
Published in:	Management and Accounting Review
Main Author:	Muhammad K.; Rafi R.H.M.; Ghani E.K.; Sukmadilaga C.
Format:	Article
Language:	English
Published:	Universiti Teknologi Mara 2024
Online Access:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85214253388&doi=10.24191%2fMAR.V23i02-10&partnerID=40&md5=8a0a918b7017fad4eab64de03e32d15d

Similar Items

The evaluation of customer satisfaction on service delivery by post office in Malaysia: A service quality and service feature perspective
by: Mansor N.; Daud R.; Zakaria Z.; Daud N.M.
Published: (2011)

Recommendations for a Favourable Accommodation Service Experience: The Perspective of International Muslim Tourists in Malaysia
by: Zainol N.A.; Ahmad R.; Alias S.N.A.; Abdul Karim M.H.; Ismail N.S.
Published: (2024)

FREEDOM OF INFORMATION IN MALAYSIA: INTERNATIONAL LEGAL INSTRUMENTS AND RESTRICTIONS UNDER NATIONAL LAW
by: Hadi K.A.A.; Rahman R.A.; Ayub Z.A.
Published: (2024)

CUSTOMER COMPLAINTS AND THE EFFECTIVENESS OF SERVICE GUARANTEES IN THE HOTEL INDUSTRY
by: Shahril A.M.; Aziz Y.A.
Published: (2022)

International and Islamic perspectives on the right and access to education for refugees: Malaysia's response
by: Mohd Nor, et al.
Published: (2025)

International and Islamic perspectives on the right and access to education for refugees: Malaysia’s response
by: Mohd Nor A.; Rahmat N.E.; Nadzari D.A.
Published: (2025)

A comprehensive review on system architecture and international standards for electric vehicle charging stations
by: Rajendran G.; Vaithilingam C.A.; Misron N.; Naidu K.; Ahmed M.R.
Published: (2021)

Results of the COVID-19 mental health international for the general population (COMET-G) study
by: Fountoulakis K.N.; Karakatsoulis G.; Abraham S.; Adorjan K.; Ahmed H.U.; Alarcón R.D.; Arai K.; Auwal S.S.; Berk M.; Bjedov S.; Bobes J.; Bobes-Bascaran T.; Bourgin-Duchesnay J.; Bredicean C.A.; Bukelskis L.; Burkadze A.; Abud I.I.C.; Castilla-Puentes R.; Cetkovich M.; Colon-Rivera H.; Corral R.; Cortez-Vergara C.; Crepin P.; De Berardis D.; Zamora Delgado S.; De Lucena D.; De Sousa A.; Di Stefano R.; Dodd S.; Elek L.P.; Elissa A.; Erdelyi-Hamza B.; Erzin G.; Etchevers M.J.; Falkai P.; Farcas A.; Fedotov I.; Filatova V.; Fountoulakis N.K.; Frankova I.; Franza F.; Frias P.; Galako T.; Garay C.J.; Garcia-Álvarez L.; García-Portilla M.P.; Gonda X.; Gondek T.M.; González D.M.; Gould H.; Grandinetti P.; Grau A.; Groudeva V.; Hagin M.; Harada T.; Hasan T.M.; Hashim N.A.; Hilbig J.; Hossain S.; Iakimova R.; Ibrahim M.; Iftene F.; Ignatenko Y.; Irarrazaval M.; Ismail Z.; Ismayilova J.; Jakobs A.; Jakovljević M.; Jakšić N.; Javed A.; Kafali H.Y.; Karia S.; Kazakova O.; Khalifa D.; Khaustova O.; Koh S.; Kopishinskaia S.; Kosenko K.; Koupidis S.A.; Kovacs I.; Kulig B.; Lalljee A.; Liewig J.; Majid A.; Malashonkova E.; Malik K.; Malik N.I.; Mammadzada G.; Mandalia B.; Marazziti D.; Marčinko D.; Martinez S.; Matiekus E.; Mejia G.; Memon R.S.; Martínez X.E.M.; Mickevičiūtė D.; Milev R.; Mohammed M.; Molina-López A.; Morozov P.; Muhammad N.S.; Mustač F.; Naor M.S.; Nassieb A.; Navickas A.; Okasha T.; Pandova M.; Panfil A.-L.; Panteleeva L.; Papava I.; Patsali M.E.; Pavlichenko A.; Pejuskovic B.; Pinto Da Costa M.; Popkov M.; Popovic D.; Raduan N.J.N.; Ramírez F.V.; Rancans E.; Razali S.; Rebok F.; Rewekant A.; Flores E.N.R.; Rivera-Encinas M.T.; Saiz P.; de Carmona M.S.; Martínez D.S.; Saw J.A.; Saygili G.; Schneidereit P.; Shah B.; Shirasaka T.; Silagadze K.; Sitanggang S.; Skugarevsky O.; Spikina A.; Mahalingappa S.S.; Stoyanova M.; Szczegielniak A.; Tamasan S.C.; Tavormina G.; Tavormina M.G.M.; Theodorakis P.N.; Tohen M.; Tsapakis E.M.; Tukhvatullina D.; Ullah I.; Vaidya R.; Vega-Dienstmaier J.M.; Vrublevska J.; Vukovic O.; Vysotska O.; Widiasih N.; Yashikhina A.; Prezerakos P.E.; Smirnova D.
Published: (2022)

Objectivity Threats: Would it Jeopardise Malaysian Internal Auditors’ Risk Judgment Quality?
by: Razali F.M.; Said J.; Johari R.J.; Ibrahim N.
Published: (2023)

Impact of Integrity and Internal Audit Transparency on Audit Quality: The Moderating Role of Blockchain
by: Kabir M.R.; Sobhani F.A.; Mohamed N.; Ashrafi D.M.
Published: (2022)

Volatile components of the stressed liverwort conocephalum conicum
by: Ghani N.A.; Ludwiczuk A.; Ismail N.H.; Asakawa Y.
Published: (2016)

The International Functional Electrical Stimulation Society (IFESS): Highlights from the IFESS conference at Rehabweek 2023
by: Hamzaid N.A.; Manaf H.; Azmi N.L.; Milosevic M.; Spaich E.G.; Yoshida K.; Gorgey A.S.; Ferrante S.
Published: (2024)

Customers’ Opinions on Mobile Telecommunication Services in Malaysia using Sentiment Analysis
by: Rahim M.R.A.; Mahmud Y.; Abdul-Rahman S.
Published: (2021)

The influence of service quality and passenger satisfaction towards Electric Train Services (ETS): A PLS-SEM approach
by: Mat A.; Bahry N.S.; Kori N.L.; Munir Z.A.; Daud N.M.
Published: (2019)

Data in application sharing: An insights overview
by: Ahmad S.; Abidin S.Z.Z.; Omar N.
Published: (2011)

Comparative study of the volatile components of fresh and fermented flowers of alnus sieboldiana (Betulaceae)
by: Ghani N.A.; Ismail N.H.; Asakawa Y.
Published: (2016)

SAIS Service Quality and Student's Satisfaction towards the Implementation of Student Activity Information System (SAIS): The Moderating Role of SAIS Service Convenience
by: Humaidi N.; Shahrom M.; Jaafar M.S.; Shariff S.H.
Published: (2019)

Investigating the relationship of users' behavior and internal security threat towards the implementation of Total Health Information System (THIS) in Malaysian medical institutions
by: Humaidi N.; Said N.A.; Daud N.M.
Published: (2011)

Students' mental health during the pandemic: results of the observational cross-sectional COVID-19 MEntal health inTernational for university Students (COMET-S) study
by: Fountoulakis K.N.; Alias N.A.; Bjedov S.; Fountoulakis N.K.; Gonda X.; Hilbig J.; Jakovljević M.; Kulig B.; Mahale G.; Manafis A.; Mohammed M.; Nadareishvili I.; Navickas A.; Patsali M.E.; Pavlichenko A.; Pilaga S.M.; Razali S.; Romanov D.; Rossitza I.; Salihu A.S.; Sinauridze A.; Stoyanova M.; Thosar K.; Vorobjova J.; Vrublevska J.; Rancans E.; Javed A.; Theodorakis P.N.; Breda J.; Smirnova D.
Published: (2023)

Knowledge sharing on mobile social networking: motivational drivers and influence on productivity
by: Lim F.H.; Bahar N.; Wahab S.N.; Hamzah M.I.
Published: (2025)

Forward-backward translation, content validity, face validity, construct validity, criterion validity, test-retest reliability, and internal consistency of a questionnaire on patient acceptance of orthodontic retainer
by: Saw Z.K.; Yuen J.J.X.; Ashari A.; Bahemia F.I.; Low Y.X.; Mustapha N.M.N.; Lau M.N.
Published: (2025)

Coexistence and intraguild competition of Chrysomya albiceps and Lucilia sericata larvae: case reports and experimental studies applied to forensic entomology
by: Ivorra T.; Martínez-Sánchez A.; Rojo S.
Published: (2022)

The Mediating Role of Customer Trust in Affecting the Relationship between Online Shopping Factors and Customer Purchase Decision
by: Othman A.K.
Published: (2021)

Can Digitalization Bridge the Gap? Exploring Human Development and Inequality in Gauteng Province, South Africa?
by: de Bruyn C.; Musa K.; Castanho R.A.
Published: (2024)

IDENTIFYING EVACUATION CENTRE FOR FLOOD DISASTER IN HULU TERENGGANU BY USING AHP AND GIS
by: Azmi N.H.; Hashim N.; Naharudin N.; Othman A.N.
Published: (2024)

Diversity of Diptera in mixed-used agroforestry area of Tun Razak Agricultural Research Centre, Pahang, Malaysia
by: Sahrir P.R.M.; Mustaffa M.; Izam N.A.M.; Nasir D.M.; Hatta S.K.M.; Abdullah N.A.
Published: (2024)

Learning agility quotient and work readiness of graduating accounting students: embracing the dynamics of IR4.0
by: Azhar Z.; Jalaludin D.; Ghani E.K.; Ramayah T.; Nelson S.P.
Published: (2024)

A Miniature UHF rectangular microstrip RFID tag antenna for aluminium can application
by: Aziz Aris M.; Abd. Kadir E.; Mat Zain M.Y.; Ismael Rizman Z.; Rabi'ah Husin N.H.
Published: (2013)

Failure and potential of profit-loss sharing contracts: A perspective of New Institutional, Economic (NIE) Theory
by: Abdul-Rahman A.; Abdul Latif R.; Muda R.; Abdullah M.A.
Published: (2014)

Finite element model updating on structural components of simplified model of aircraft pylon
by: Bahari A.R.; Yunus M.A.; Rani M.N.A.; Shah M.A.S.A.; Mirza W.I.I.W.I.
Published: (2022)

Barriers of Supply Chain Management in International Market for Malaysian Food and Beverage Franchisors; [Halangan Pengurusan Rantaian Bekalan di Pasaran Antarabangsa untuk Francaisor Makanan dan Minuman di Malaysia]
by: Aziz N.A.A.; Hizam-Hanafiah M.; Ramdan M.R.; Latif M.N.A.; Aziz N.A.A.; Zainol Z.
Published: (2022)

The application of unsupervised learning for determining essential physical fitness components in adolescent soccer players
by: Mat-Rasid S.M.; Abdullah M.R.; Juahir H.; Ismail J.; Rusdiana A.; Musa R.M.; Maliki A.B.H.M.; Kosni N.A.
Published: (2024)

HOW CAN SOCIAL MEDIA REVOLUTIONIZE INFORMAL ENGLISH LEARNING? UNVEILING LEARNING GOALS, ADVANTAGES, AND DISADVANTAGES
by: Kusuma I.P.I.; Wahyuni L.G.E.; Roni M.; Hashim H.U.
Published: (2024)

Development and Pilot Testing of a Booklet Concerning Medications That Can Increase the Risk of Falls in Older People
by: Shaari M.S.; Wahab M.S.A.; Abdul Halim Zaki I.; Alias R.; Zulkifli M.H.; Ali A.A.; Zulkifli N.W.; Ismail F.F.; Hasan M.H.; Meilina R.; Ming L.C.; Tan C.S.
Published: (2023)

HOTEL GUESTS' CUSTOMER VALUE: LGBTQ PERSPECTIVE
by: Herjanto, et al.
Published: (2024)

HOTEL GUESTS’ CUSTOMER VALUE: LGBTQ PERSPECTIVE
by: Herjanto H.; Garza R.F.; Cary J.C.; Kasuma J.
Published: (2024)

Occupants' satisfaction on building maintenance of government quarters
by: Ismail N.; Ali S.N.A.M.; Othman N.A.; Jaffar N.
Published: (2017)

Investigating the Customer’s Intention to Use Islamic Personal Financing
by: Aziz N.I.M.; Zakaria S.H.; Othman H.; Anas A.S.; Kadir A.H.A.; Ahmad N.A.
Published: (2025)

Evaluating technology resistance and technology satisfaction on students' performance
by: Norzaidi M.D.; Salwani M.I.
Published: (2009)

THE FUNDAMENTAL RIGHTS OF CHILDREN DEPRIVED OF LIBERTY IN DETENTION CENTRES IN MALAYSIA DURING THE COVID-19 PANDEMIC: A QUALITATIVE STUDY
by: Ahmad N.; Krishnan S.J.; Nikmat A.W.; Wahab S.
Published: (2023)