The Impact of Cost Leadership Strategy and Financial Management Control System on Organizational Performance: An Empirical Investigation of Pakistani Service Sector

The aim of this study is to check the impact of cost leadership strategy and financial management control system on organizational financial performance in Pakistani service sector. Questionnaire was used for data collection. Respondents were the finance managers of banking, insurance, and investme...

Full description

Saved in:
Bibliographic Details
Main Authors: Ahmed Imran Hunjra, Farida Faisal, Faiza Gulshion
Format: Article
Language:English
Published: Lahore School of Economics 2017-10-01
Series:The Lahore Journal of Business
Subjects:
Online Access:https://journals.lahoreschool.edu.pk/LJB/LJB/article/view/59
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1850035374381858816
author Ahmed Imran Hunjra
Farida Faisal
Faiza Gulshion
author_facet Ahmed Imran Hunjra
Farida Faisal
Faiza Gulshion
author_sort Ahmed Imran Hunjra
collection DOAJ
description The aim of this study is to check the impact of cost leadership strategy and financial management control system on organizational financial performance in Pakistani service sector. Questionnaire was used for data collection. Respondents were the finance managers of banking, insurance, and investment sectors companies listed with Karachi Stock Exchange. SPSS and AMOS were used to test the model. Confirmatory Factor Analysis was applied to check the validity of the instrument. Descriptive and inferential statistics were used for the analysis of data. The results show that there is significant and positive impact of cost leadership strategy and financial management control system on organizational financial performance. It is recommended that cost leadership strategy and financial management control system should be aligned on the long-term basis.
format Article
id doaj-art-3f82e9b3075f402fb3d53e63bce94d69
institution DOAJ
issn 2223-0025
2791-3139
language English
publishDate 2017-10-01
publisher Lahore School of Economics
record_format Article
series The Lahore Journal of Business
spelling doaj-art-3f82e9b3075f402fb3d53e63bce94d692025-08-20T02:57:30ZengLahore School of EconomicsThe Lahore Journal of Business2223-00252791-31392017-10-0161The Impact of Cost Leadership Strategy and Financial Management Control System on Organizational Performance: An Empirical Investigation of Pakistani Service SectorAhmed Imran Hunjra0Farida Faisal1Faiza Gulshion2Assistant Professor, University Institute of Management Sciences-PMAS- Arid Agriculture University Rawalpindi, PakistanAssociate Professor/Director, University Institute of Management Sciences-PMAS- Arid Agriculture University Rawalpindi, PakistanMS Scholar, University Institute of Management Sciences-PMAS- Arid Agriculture University Rawalpindi, Pakistan The aim of this study is to check the impact of cost leadership strategy and financial management control system on organizational financial performance in Pakistani service sector. Questionnaire was used for data collection. Respondents were the finance managers of banking, insurance, and investment sectors companies listed with Karachi Stock Exchange. SPSS and AMOS were used to test the model. Confirmatory Factor Analysis was applied to check the validity of the instrument. Descriptive and inferential statistics were used for the analysis of data. The results show that there is significant and positive impact of cost leadership strategy and financial management control system on organizational financial performance. It is recommended that cost leadership strategy and financial management control system should be aligned on the long-term basis. https://journals.lahoreschool.edu.pk/LJB/LJB/article/view/59Cost leadership strategyfinancial control systemorganizational performanceservice sector
spellingShingle Ahmed Imran Hunjra
Farida Faisal
Faiza Gulshion
The Impact of Cost Leadership Strategy and Financial Management Control System on Organizational Performance: An Empirical Investigation of Pakistani Service Sector
The Lahore Journal of Business
Cost leadership strategy
financial control system
organizational performance
service sector
title The Impact of Cost Leadership Strategy and Financial Management Control System on Organizational Performance: An Empirical Investigation of Pakistani Service Sector
title_full The Impact of Cost Leadership Strategy and Financial Management Control System on Organizational Performance: An Empirical Investigation of Pakistani Service Sector
title_fullStr The Impact of Cost Leadership Strategy and Financial Management Control System on Organizational Performance: An Empirical Investigation of Pakistani Service Sector
title_full_unstemmed The Impact of Cost Leadership Strategy and Financial Management Control System on Organizational Performance: An Empirical Investigation of Pakistani Service Sector
title_short The Impact of Cost Leadership Strategy and Financial Management Control System on Organizational Performance: An Empirical Investigation of Pakistani Service Sector
title_sort impact of cost leadership strategy and financial management control system on organizational performance an empirical investigation of pakistani service sector
topic Cost leadership strategy
financial control system
organizational performance
service sector
url https://journals.lahoreschool.edu.pk/LJB/LJB/article/view/59
work_keys_str_mv AT ahmedimranhunjra theimpactofcostleadershipstrategyandfinancialmanagementcontrolsystemonorganizationalperformanceanempiricalinvestigationofpakistaniservicesector
AT faridafaisal theimpactofcostleadershipstrategyandfinancialmanagementcontrolsystemonorganizationalperformanceanempiricalinvestigationofpakistaniservicesector
AT faizagulshion theimpactofcostleadershipstrategyandfinancialmanagementcontrolsystemonorganizationalperformanceanempiricalinvestigationofpakistaniservicesector
AT ahmedimranhunjra impactofcostleadershipstrategyandfinancialmanagementcontrolsystemonorganizationalperformanceanempiricalinvestigationofpakistaniservicesector
AT faridafaisal impactofcostleadershipstrategyandfinancialmanagementcontrolsystemonorganizationalperformanceanempiricalinvestigationofpakistaniservicesector
AT faizagulshion impactofcostleadershipstrategyandfinancialmanagementcontrolsystemonorganizationalperformanceanempiricalinvestigationofpakistaniservicesector