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Management control and supply chain operational performance of public health emergency to pandemic control

Edward Nartey (Department of Accounting, University of Ghana Business School, Legon Accra, Ghana)
Francis Kweku Aboagye-Otchere (Department of Accounting, University of Ghana Business School, Legon Accra, Ghana)
Samuel Nana Yaw Simpson (Department of Accounting, University of Ghana Business School, Legon Accra, Ghana)

Management Research Review

ISSN: 2040-8269

Article publication date: 16 August 2021

Issue publication date: 8 February 2022

1034

Abstract

Purpose

The purpose of this paper is to first, determine the implications of management control system (MCS) information characteristics for controlling the COVID-19 pandemic through four performance indicators (quality, speed of delivery, availability and cost-effectiveness) of the public health supply chain and second, the mediating effect of four dimensions (broad scope, timeliness, integration and aggregation) of the MCS on external integration, internal integration, customer integration and operational performance of public health institutions in Ghana.

Design/methodology/approach

Using covariance-based structural equations modelling and based on contingency theory, a hypothesized model was developed and tested. The sample involves a survey of 214 public health institutions in Ghana.

Findings

Both external and internal integration were found to have a significant positive effect on MCS information and, in turn, on the supply chain operational performance of public health institutions. Also, customer integration has a significant positive impact on the four dimensions with a corresponding impact on supply chain operational performance.

Practical implications

The paper provides practitioners and policymakers with the usefulness of the contingency paradigm in enhancing the supply chain network of public health institutions during epidemics, hence, the need to adopt and develop the contingency approach in designing MCS within the public health sector. Effective public health management through a collaborative process between stakeholders (suppliers, customers and personnel) will mitigate stockouts of medical supplies and systematic disruptions in the public health supply chain.

Originality/value

The MCSs – supply chain integration interaction on organizational performance is one of the areas that has received very little attention in the literature particularly in service-oriented organizations. In this regard, this paper represents one of the few studies in Africa that examines performance implications of MCS – supply chain nexus with respect to public health emergencies service-orientec organizations. The paper contributes to the literature by providing invaluable insights into the usefulness of the MCS in enhancing the supply chain performance of public health emergencies.

Keywords

Citation

Nartey, E., Aboagye-Otchere, F.K. and Simpson, S.N.Y. (2022), "Management control and supply chain operational performance of public health emergency to pandemic control", Management Research Review, Vol. 45 No. 3, pp. 398-435. https://doi.org/10.1108/MRR-09-2020-0600

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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