Examining Problems of Management Control and Information System at 540/Fast Jet Company Ltd

EXAMINING PROBLEMS OF MANAGEMENT CONTROL AND INFORMATION SYSTEM AT 540/FAST JET COMPANY LTD.

By Eliazari S. Sabuni

A Thesis Submitted to Mzumbe University, Dar es Salaam Campus College in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Human Resource Management of Mzumbe University.

2013

CERTIFICATION

We, the undersigned certify that we have read and hereby recommend for acceptance by the Mzumbe University, a dissertation entitled: Examining Problems of Management Control and Information System at 540/Fast Jet Company Ltd in fulfilment of the requirements for award of the degree of Masters of Human Resource Management of Mzumbe University.

______Major Supervisor

______Internal Examiner

Accepted for the Board of

______DEAN/DIRECTOR, FACULTY/DIRECTORATE/SCHOOL/BOARD

DECLARATION

AND

I, Eliazari Sabuni, declare that this thesis is my own original work and that it has not been presented and will not be presented to any other university for similar or any other degree award.

Signature ……………………………………….

Date …………………………………………....

© This dissertation is a copyright material protected under the Berne Convention, the Copyright Act 1999 and other international and national enactments, in that behalf, on intellectual property. It may not be produced by any means in full or in part, except for short extracts in fair dealings, for research or private study, critical scholarly review or discourse with an acknowledgement, without the written permission of Mzumbe University, on behalf of the author.

ACKNOLEDGEMENT

First and foremost, I wish to express my thanks to Newa Makawa my research supervisor, for hes views and comments throughout the research process. Many thanks go to Fastjet Tanzania Ltd for allowing me to conduct this research at their premises. Thanks are extended to their moral support which made this work possible. In a more special way I would like to thank the Fastjet management for allowing me to conduct this study at Fast Jet.

I also feel obliged to thank Fast jet officials for providing me with all relevant information required to fulfill the objectives of this research study. Thanks are further extended to the management and staff of Fast Jet for their moral and material support during the data collection stage. They were very useful and of great assistance as far as the collection of data are concerned.

Finally, I extend my thanks to my fellow students from Msc. Human Resource Management programme for the ideas we shared during our stay at Mzumbe University Dar es Salaam Campus College.

iii

DEDICATION This work is dedicated to my Wife for her care and material support. It is also dedicated to my lovely daughter and my son who missed me a lot during my study absence.

LIST OF ABBREVIATION CEO : Chief Executive Officer CFO : Chief Financial Officer CISO : Chief Information Security Officer COO : Chief Operating Officer CTO : Chief Technical Officer ICT : Information and Communication Technology IS : Information System

ABSTRACT

This study intended to examine the problems of management control and information system at 540/Fast Jet Company Ltd. The study was conducted with the following objectives: To examine the problems of the management control and information system at 540/ Fast Jest Company Ltd, to observe the level of awareness of the management at Fast Jet in relation to the management control and information system, to observe the level of awareness of the employees at Fast Jet in relation to the management control and information system and to find out measures that can be employed to cure the problems related to the management control and information system at Fast Jet.

Data was collected by means of a focus group discussion. The pilot study was conducted with three participants who met the selection criteria. The pilot study increased his experience of interviewing as well as her interpersonal skills, and also ensured that he was conversant with qualitative data collection and analysis.

After Analysis of the data, tests of interviews were carried and presented for easy interpretation. From findings, a researcher has concluded that there are problems of management control and information system at Fast Jet. This study recommends that one solution to the problem of the improper timing of information rests in anticipation, which involves measuring not only the change but also the rate of change. The difficulty also might be overcome by reducing the time lag between the measurement of the output and the adjustment to input. Standards should be as precise as possible and communicated to all persons concerned. Moreover, communication alone is not sufficient; understanding is necessary.

TABLE OF CONTENTS CERTIFICATION ...... i DECLARATION AND COPYRIGHT ...... ii ACKNOLEDGEMENT ...... iii LIST OF ABBREVIATION ...... v ABSTRACT ...... vi TABLE OF CONTENTS ...... vii LIST OF TABLES ...... x LIST OF FIGURES ...... xi LIST OF APPENDIXIES ...... xii

CHAPTER ONE ...... 1 PROBLEM SETTING ...... 1 1.1. Background to the Problem ...... 1 1.2. Statement of the Problem...... 7 1.3. Objectives of the Study...... 7 1.3.1. Main objective...... 7 1.3.2. Specific objectives ...... 7 1.4. Research questions...... 8 1.4.1. Main question ...... 8 1.4.2. Specific questions...... 8 1.5. Significance of the study...... 8 1.6. Scope and delimitation of the study...... 8 1.7. Limitations of the study...... 9

CHAPTER TWO ...... 11 LITERATURE REVIEW ...... 11 2.1. Introduction ...... 11 2.2. Theoretical Review...... 11 2.2.1. What is all about Management Control? ...... 11 2.2.2 What is Information System? ...... 29 2.3 Empirical literature...... 35

vii

2.4. Conceptual Framework/ Theoretical Framework...... 36 2.3 Identified Gap...... 37

CHAPTER THREE...... 38 RESEARCH METHODOLOGY ...... 38 3.1. Introduction ...... 38 3.2. Study Area ...... 38 3.3. Research Design ...... 38 3.4. Population ...... 43 3.5. Sample, Sampling Methods/techniques and Procedure ...... 43 3.7. Data Collection Methods and Instruments...... 45 3.7. Data Analysis Techniques/Procedure ...... 50

CHAPTER FOUR ...... 58 PRESENTATION AND DISCUSSION OF FINDINGS ...... 58 4.1. Introduction ...... 58 4.2. Methods of Data Analysis and Presentation of Data...... 58 4.3 Discussion of Findings ...... 59 4.3.1 Demographic Relationships and Study Variables ...... 59 4.3.2. Length of working experience...... 59 4.3.3. Adequacy of Training...... 59 4.3.1.3. Support...... 60 4.4. Data Describing the Problems of Management Control and Information System at Fast Jet in Correlation to the Demographic Data ...... 60

CHAPTER FIVE ...... 66 RECOMMENDATIONS AND CONCLUSSIONS ...... 66 5.1. Summary of Findings ...... 66 5.1.1. Explanations of Findings ...... 66 5.1.2. Participants Ratings and Reaction ...... 67 5.1.3. Significance of Findings ...... 67 5.1.4. Future Research ...... 67

viii

5.2. Conclusion...... 67 5.3. Recommendations...... 68

REFERENCE ...... 70 APPENDIXIES ...... 85

LIST OF TABLES

Table 1.1. List of shareholders at Fast Jet ...... 3

Table 1.2 Separate Operational Figures ...... 4

Table 1. 3 Destinations ...... 5

LIST OF FIGURES

Figure 2.1. A circle defining management control ...... 12

Figure 2. 2. A Tree Structure Defining the Concept Management Control ...... 13

Figure 2. 3 Management control as an interdisciplinary subject ...... 15

Figure 2.4. The cycle of kaizen ...... 23

Figure 2. 5 Sample program governance structure ...... 28

Figure 3.1: Map of the city of Dar es salaam ...... 88

Figure 6 A four level pyramid model of different types of information systems based on the different levels of hierarchy in an organization...... 33

LIST OF PHOTO Photo 1.1: Passengers of 540/Fast Jet Company Ltd arriving at Dar es Salaam International Airport...... 85

Photo: 1.2 Fastjet's Flight Attendants ...... 86

Photo 1.3: A press meeting in Dar es Salaam convened by the Chief Commercial Officer of fastjet Richard Bodin at the 540/Fast Jet Company Ltd responding on several challenges that face the company ...... 87

xii

CHAPTER ONE

PROBLEM SETTING

1.1. Background to the Problem

A management control is a system which gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and also the organization as a whole considering the organizational strategies. Finally, it influences the behavior of organizational resources to implement organizational strategies. The same might be formal or informal (Otley, 1994). Let it be noted that the history of information systems coincides with the history of computer science that began long before the modern discipline of computer science emerged in the twentieth century (Marc et al 1995). Regarding the circulation of information and ideas, numerous legacy information systems still exist today that are continuously updated to promote ethnographic approaches, to ensure data integrity, and to improve the social effectiveness & efficiency of the whole process (Kelly et al 1999).

However, the growing awareness of organizations of the need to have information systems for management purposes is related to their own need to coexist in a permanently changing environment, not only physically but also technologically, socially and financially (Caplan, 1971). This situation became more accentuated over the 1980s and 1990s, owing to the processes of market internationalisation and globalisation (Roberts and Hunt, 1991). In that line, organisation managers have had to adapt the structure of their companies to these changes and to plan, control and handle different types of decisions. This means that information systems have to be adapted to each organisation’s objectives, structure and culture, since, through these systems, organisations seek to raise their capacity for coordinating their member’s decisions and for pinpointing problems that may arise (Lawler and Rhode, 1976). However, most of the organizations face the problems of management control and information system despite of the huge change in technology where most of things are currently simplified.

Fastjet as other organizations has adapted information systems in its objectives, structure and culture, so as to raise their capacity for coordinating their member’s decisions and for pinpointing problems that may arise. Generally speaking Fastjet is a low-cost airline with ambitions to provide a pan-African service; established in part by Stelios Haji-Ioannou, known for founding the low-cost short haul airline easyJet, Fastjet aims to deliver the same service as its European counterpart to the African continent. The airline was initially created with the acquisition of Fly540, an airline operating in East Africa, and flights in Fastjet's own name commenced in November 2012 (International Business Times, 15 June 2013).

While originally thought to be competing with easyJet, (Financial Times, 28 September 2011) it was later claimed by The Daily Telegraph that Fastjet is planned to be a transatlantic long-haul airline. (Daily Telegraph 2011) It was eventually revealed that Fastjet was a proposed low-cost African airline, and that an agreement had been signed with Rubicon Investments.

By June 2012 the plans had become clearer. To start the operations, Rubicon Diversified Investments Plc (later renamed Fast jet Plc) completed the acquisition of Lonrho's airline division for a transaction value of US$85.7m, satisfied by the issue of Rubicon ordinary shares to Lonrho. Key shareholders in the enlarged company would be Lonrho and Sir Stelios Haji-Ioannou, through his easyGroup Holdings Limited (“easyGroup”). The airline division acquired included the African regional airline Fly 540, operating in Kenya, Sudan, Tanzania and Uganda, which would form the platform for the development of a low cost carrier for Africa, branded ‘Fastjet’ under the terms of the easyGroup brand licence agreement (Reuters.com on 5 December 2011).

The airline chose Dar es Salaam, Tanzania, as its first operating base in Africa, with flights from Julius Nyerere International Airport commencing on 29 November 2012. Currently (January 2013) flights operate successfully between Dar es Salaam and Kilimanjaro, and between Dar es Salaam and Mwanza. Further routes were to be added quickly, both domestically and to other East African destinations,

(Easy.com 2012). and FastJet said it would move its operation office from Tanzania to Kenya, once it has approval to operate in Kenya. Once established in East Africa, FastJet also had plans to launch in Ghana and Angola, other Fly540 areas of operation, but all these expansion plans appear to have become embroiled in a public dispute between Fastjet and the original Fly540 management regarding outstanding debts and validity of operating licences (businessdailyafrica.com 2012).

Current shareholdings (as at May 2013) are: Table 1.1. List of shareholders at Fast Jet

Shareholder Shares Interest

Lonrho Plc 116,033,745 36.1%

Henderson Global Investors 15,272,815 6.47%

Easygroup Holdings Ltd 17,566,215 5.47%

Other investors 172,494,482 51.96%

Total 321,367,257 100.00%

Source:- "Fastjet ". Retrieved 1 June 2013.

Fastjet only began trading under its own name on 29 November 2012, and financial results for 2011 are not relevant as the Fly540 business was not acquired until 29 June 2012; financial results below are for Fastjet for the 18 month period ended 31 December 2012. The company and group report in US Dollars. Because Fastjet continues to run operations in various countries as Fly540, for comparative purposes the table below shows separate operational figures for the

3 original businesses and for the new Fastjet activities (as at year ending 31 December): Table 1.2 Separate Operational Figures

2011 2012

Turnover (US$ m) n/a 21.1

Profits/Losses after tax (US$ m) n/a −55.9

Number of employees (average) 8 371

Fastjet operations

Number of passengers (m) 0 0.03

Passenger load factor (%) - 78.9*

Number of aircraft (at year end) 0 3

Fly540 operations

Number of passengers (m) 0.45 0.67

Passenger load factor (%) 62.0* n/a

Number of aircraft (at year end) 4

All operations

Number of passengers (m) 0.45 0.70

Passenger load factor (%) 62.0* 71.8*

Number of aircraft (at year end) 7

*Dec only *Dec only Notes/sources [14] [14]

Source:- "Fastjet ". Retrieved 1 June 2013.

As of August 2013, Fastjet serves the following destinations:

Table 1. 3 Destinations

Hub

Future

Terminated route

R IAT ICA e City Country Airport A O f s

[

South Cape Town 1

Cape Town CPT FACT 6 Africa International Airport ]

[

Tanzan Julius Nyerere 1

Dar es Salaam DAR HTDA 5 ia International Airport ]

[

7 Johannesburg (be South OR Tambo ] gins 27 JNB FAOR [ Africa International Airport September 2013) 1

]

[

Rwand Kigali International 1

Kigali KGL HRYR 7 a Airport ]

R IAT ICA e City Country Airport A O f s

[

Tanzan Kilimanjaro 1

Kilimanjaro JRO HTKJ 5 ia International Airport ]

[

Lusaka International 1

Lusaka Zambia LUN FLKK 7 Airport ]

[

Mbeya (begins 1 Tanzan 1

- HTGW Songwe Airport November 2013) ia 9 ]

[

Tanzan 1

Mwanza MWZ HTMW Mwanza Airport ia 5 ]

[ Abeid Amani Tanzan 1

Zanzibar ZNZ HTZA Karume ia 5

International Airport ]

Source:- Fastjet. Retrieved 29 August 2013.

Despite of the good work done by the management of the 540/Fast Jet Company Ltd in relation to the services they provide, still there are problems in management

6 control and information system. This study examines the problems of the management control and information system at 540/ Fast Jet Company Ltd.

1.2. Statement of the Problem.

The objective of the information system is to perform some specified function while the objective of the management control is to see that the specified function is achieved and that variations in daily output are maintained within prescribed limits. However, it is one thing to design a system that contains all of the elements of control, and quite another to make it operate true to the best objectives of design. Operating "in control" or "with plan" does not guarantee optimum performance. For example, the plan may not make the best use of the inputs of materials, energy, or information in other words, the system may not be designed to operate efficiently. Some of the more typical problems relating to management control and information system include the difficulty of measurement, the problem of timing information flow, and the setting of proper standards. (Johnson (1976)). This study examines the problems in relation to management control and information system at 540/Fast Jet Company Ltd of Tanzania.

1.3. Objectives of the Study.

1.3.1. Main objective.

1. To examine the problems of the management control and information system at 540/ Fast Jest Company Ltd.

1.3.2. Specific objectives

To examine the level of awareness of the management at Fast Jet in relation to the management control and information system To examine the level of awareness of the employees at Fast Jet in relation to the management control and information system. To find out measures that can be employed to cure the problems related to the management control and information system at Fast Jet.

1.4. Research questions.

1.4.1. Main question

Is there any problem at 540/Fast Jet Company Ltd in relation to the management control and information system?

1.4.2. Specific questions.

What is the level of awareness of the management at 540/Fast Jet Company Ltd in relation to the problems in the management control and information system? What is the level of awareness of the employees at 540/Fast Jet Company Ltd in relation to the problems in the management control and information system? What measures have been done to cure the problems related to the management control and information system at Fast Jet?

1.5. Significance of the study.

This study critically examines the problems of the management control and information system at 540/Fast Jet Company Ltd in Tanzanian. The findings of which provide guidance to planners, policy, law makers and other stakeholders to find better ways to promote and protect management control and information system in different organizations like companies, societies, funds, non- governmental organizations, institutions such schools, hospitals, colleges and universities both in private and public sector.

1.6. Scope and delimitation of the study.

This study is delimited to the management and workers at Fast Jet Tanzania in Dar es Salaam. The region is chosen for it is easy for the author to research taking into consideration time and financial factors. The study is also delimited to examine the level of awareness of the management and employees in relation to the problems of management control and information system at Fast Jet. The level of awareness is examined through questionnaire and interviews designed purposely for the study. Only those questions that are directly sought to examine the level of awareness on the problems of the management control and information system and measure taken

8 to remedy the deficiency thereof are included to the questionnaires and interviews. The results of the study are generalizable to the management and employers of the fast jet’s branches in Africa. The results of the study are not generalizable to the management and employers of the fast jet’s branches outside Africa.

1.7. Limitations of the study.

Although this research was carefully prepared, the author is still aware of its limitations and shortcomings. First of all, the research was conducted at Fast jet where most of the officials in the management position are very busy as they are always travel outside their working station hence difficulties to obtain data in time. Further the author face family problems where two of his close relatives were died at the time of conducting research hence the author to stop for while in order to attend burial ceremonies up countries. This led the author to be out of time almost in every tasks in relation to the study particularly the collection of data. The study could have been better if it the above mentioned discrepancies did not happen. Second, the population available for the interview and those who responses to the questionnaires are very small, only fifty people participated hence might not represent the majority of the officials at Fast Jet.

Third, the officials at Fast Jet especially those who hold low position were not cooperative enough as they seemed to hide necessary details in relation to the problems on the management control and information system for they are afraid from being expelled incase it will be found it is them who disclosed those information to the author. This made the exercise of collecting data to be very difficult. Fourth, lack of financial support is another problem. The author is not sponsored hence each and everything in relation to this study was to be taken by him. These include money for stationeries including those used to prepare several documents such as questionnaires and draft of the study, those used for communication and domestic travelling.

In addition, since the assessment of the pretest and post test was conducted by the author himself, it is unavoidable that in this study, certain degree of subjectivity can

9 be found. In fact, it would have been sort of objective if it had been decided by two or three examiners.

CHAPTER TWO

LITERATURE REVIEW

2.1. Introduction

This chapter provides literatures in relation to the management control and information system. It presents what other authors say about the two concepts that is “management control” and “information system” and links the same with the situation at the 540/Fast Jet Company Ltd. Finally it presents the loophole, if any, from the literatures which have been reviewed.

2.2. Theoretical Review.

2.2.1. What is all about Management Control?

As there is no universally accepted definition for management, it is difficult to define it. But a simple traditional definition, defines it as the "art of getting things done by others". This definition brings in two elements namely accomplishment of objectives, and direction of group activities towards the goal. The weaknesses of this definition are that firstly it uses the word "art", whereas management is not merely an art, but it is both art and science. Secondly, the definition does not state the various functions of a manager clearly (Govindarajan, V., 1954).

Figure 2.1. A circle defining management control

Source: (Harvard Business School Press, 1987)

A more elaborate definition given by Staubus, G. J., defines management as a process "consisting of planning, organizing, actuating and controlling, performed to determine and accomplish the objectives by the use of people and resources." Firstly it considers management as a "process" i.e. a systematic way of doing things. Secondly it states four management activities: Planning, organizing, actuating, and controlling. Planning is thinking of actions in advance. Organizing is coordination of the human and material resources of an organization. Actuating is motivation and direction of subordinates. Controlling means the attempt to ensure no deviation from the norm or plan. Thirdly it states that manager uses people and other resources. For example a manager who wants to increase the sales, might try not only to increase the sales force, but also to increase advertising budget. And fourthly, it states that management involves the act of achieving the organization's objectives (Staubus, G. J. 1971).

Figure 2. 2. A Tree Structure Defining the Concept Management Control

Source: (Harvard Business School Press, 1987)

Management control was given of its current connotations by Robert N. A (2007) who defined Management Control as the process by which managers influence other members of the organization to implement the organization’s strategies. Management control systems are tools to aid management for steering an organization toward its strategic objectives and competitive advantage. Management controls are only one of the tools which managers use in implementing desired strategies. However strategies get implemented through management controls, organizational structure, human resources management and culture (Anthony, R. and Govindarajan, V., (2007)). Anthony & Young (1999) showed management control system as a black box. The term black box is used to describe an operation whose exact nature cannot be

13 observed. Management Control involves the behavior of managers and these behaviors cannot be expressed by equations. Anthony & Young (1999) showed that management accounting has three major subdivisions: full cost accounting, differential accounting and management control or responsibility accounting. According to Horngren et al. (2005), management control system is an integrated technique for collecting and using information to motivate employee behavior and to evaluate performance. According to Simons (1995), Management Control Systems are the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities.

Chenhall (2003) mentioned that the terms management accounting, management accounting systems, management control systems, and organizational controls are sometimes used interchangeably. In this case, management accounting refers to a collection of practices such as budgeting or product costing. But management accounting systems refers to the systematic use of management accounting to achieve some goal and management control systems is a broader term that encompasses management control systems and also includes other controls such as personal or clan controls. Finally organizational controls are sometimes used to refer to controls built into activities and processes such as statistical quality control, just- in-time management.

According to Maciariello et al. (1994), management control is concerned with coordination, resource allocation, motivation, and performance measurement. The practice of management control and the design of management control systems draws upon a number of academic disciplines. Management control involves extensive measurement and it is therefore related to and requires contributions from accounting especially management accounting. Second, it involves resource allocation decisions and is therefore related to and requires contribution from economics especially managerial economics. Third, it involves communication, and motivation which means it is related to and must draw contributions from social psychology especially organizational behavior.

Figure 2. 3 Management control as an interdisciplinary subject

Source: Harvard Business School Press, 1987)

Management involves characteristics of both art and science. While certain aspects of management make it a science, certain others which involve application of skills make it an art. Every discipline of art is always backed by science which is basic knowledge of that art. Similarly, every discipline of science is complete only when it is used in practice for solving various kind of problems. Whereas under "science" one normally learns the "why" of a phenomenon, under "art" one learns the "how" of it. In the words of Robert H. Hilkert: "In the area of management, science and art are two sides of the same coin" Anthony & Young (1999).

In the beginning of development of management knowledge, it was considered as an art. There was a jungle of management knowledge. Any one used it to get things done in his own way. But later by codifying and systemizing the management, it became a science as well as being an art (Chenhall (2003).

Management as an art has the following characteristics: Just like other arts it has practical application. The knowledge of management should be learned and practiced by managers, just as medical or legal practitioners practice their respective sciences. In this sense, the manager gains experience by continuous application of management knowledge. This experience helps them to develop more skills and abilities for translating management knowledge into practice. Application of management knowledge calls for innovativeness and creativity. The fourth reason to consider management as an art is that in many situations, theoretical knowledge of management may not be adequate or relevant for solving the problem. It may be because of complexity or unique nature of the problem (Chenhall 2003).

Management as a science has the following characteristics: Its principles, generalizations and concepts are systematically. In this case the manager can manage the situation or organization in a systematic and scientific manner. Its principles, generalizations and concepts are formulated on the basis of observation, research, analysis and experimentation, as is the case with the principles of other sciences. Like other sciences, management principles are also based on relationship of cause and effect. It states that same cause under similar circumstance will produce same effect. Suppose if workers are paid more (cause), the produce more (effect). Management principles are codified and systematic, and can be transferred from one to another and can be taught. Management principles are universally applicable to all types of organizations (Staubus, G. J. (1971)

The following criteria identify the statues of a profession to management: Profession is a body of specialized knowledge. Professional knowledge in systemized and codified form can be learned through formal education system. A profession emphasizes on having a central body to formulate a code of behavior for its members. A profession calls for rendering competent and specialized services to clients. A profession maintains the scientific attitude and commitment for discovering new ideas and upgrading in order to improve quality of service and level of efficiency provided to clients. A profession requires members to exercise restraint and self-discipline (Maciariello et al. (1994))

Management knowledge meets the first two criteria because it has grown into a systematic body of knowledge and also it can be acquired and learned through the formal education. There is no minimum qualification prescribed either for getting entry in the management profession or for becoming members of it. In practice, whosoever manages in known as manager, irrespective of qualifications. Peter Drucker in support of this view says that "no greater damage could be done to our economy or to our society than to attempt to professionalize management by licensing managers, for instance, or by limiting access to management to people with a special academic degree" (Maciariello et al. (1994).

Regarding professional approach, a manager has to continuously strive for discovering new ideas, relationships and concepts and act in a dynamic and innovative manner to cope with the changing environment. Even so, managers are not respected as other professionals like doctors, advocates and chartered accountants.

Family management implies management and control of business operations by a group of members belonging to a particular family, regardless of their knowledge about management. Thus the decisions and policies are largely influenced by family interest. Disputes and disagreements relating to family matters also tend to have a direct bearing on the functioning of the business organization. But in a professionally-managed enterprise, ownership is separated from management and control. Authority to manage and control business operations is delegated to professionally-qualified managers (Maciariello et al. (1994).

A study covering 30 nations around the world points out that 75% of all firms in the world are family firms. In some of which, family inheritance has been continuing for centuries. The phenomenal progress of Ford Motors, IBM, etc, bears testimony to their quality of leadership and management. In the words of K.K. Birla, "if people like Sir Jamshedji Tata or Rai Bahadur Gujarmal Modi were to start their business career again, I would any day put my rupee on them than on the best of the professionals" (Horngren et al. (2005)).

The top level of management consists of board of directors, chief executive or managing director. The top management is the ultimate source of authority and it manages goals and policies for an enterprise. It devotes more time on planning and coordinating functions. The role of the top management can be summarized as follows: - Top management lays down the objectives and broad policies of the enterprise. It issues necessary instructions for preparation of department budgets, procedures, schedules. It prepares strategic plans & policies for the enterprise. It appoints the executive for middle level i.e. departmental managers. It controls & coordinates the activities of all the departments. It is also responsible for maintaining a contact with the outside world. It provides guidance and direction. The top management is also responsible towards the shareholders for the performance of the enterprise (Horngren et al. (2005)).

The middle level of Management consists of the branch managers and departmental managers constitute middle level. They are responsible to the top management for the functioning of their department. They devote more time to organizational and directional functions. In small organization, there is only one layer of middle level of management but in big enterprises, there may be senior and junior middle level management. Their role can be emphasized as: - They execute the plans of the organization in accordance with the policies and directives of the top management. They make plans for the sub-units of the organization. They participate in employment & training of lower level management. They interpret and explain policies from top level management to lower level. They are responsible for coordinating the activities within the division or department. It also sends important reports and other important data to top level management. They evaluate performance of junior managers and they are also responsible for inspiring lower level managers towards better performance (Staubus, G. J. 1971).

Lower Level of Management is also known as supervisory / operative level of management. It consists of supervisors, foreman, section officers, superintendent etc. According to R.C. Davis, “Supervisory management refers to those executives whose work has to be largely with personal oversight and direction of operative

18 employees”. In other words, they are concerned with direction and controlling function of management. Their activities include: - assigning of jobs and tasks to various workers. They guide and instruct workers for day to day activities. They are responsible for the quality as well as quantity of production. They are also entrusted with the responsibility of maintaining good relation in the organization. They communicate workers problems, suggestions, and recommendatory appeals etc to the higher level and higher level goals and objectives to the workers. They help to solve the grievances of the workers. They supervise & guide the sub-ordinates. They are responsible for providing training to the workers. They arrange necessary materials, machines, tools etc for getting the things done. They prepare periodical reports about the performance of the workers. They ensure discipline in the enterprise. They motivate workers. They are the image builders of the enterprise because they are in direct contact with the workers (Staubus, G. J. 1971).

Management control systems use many techniques such as balanced scorecard, Total quality management , Kaizen (Continuous Improvement), Activity-based costing, Target costing, Benchmarking and Bench trending, JIT, Budgeting, Capital budgeting, and Program management techniques ( Staubus, G. J. 1971). The balanced scorecard is a strategy performance management tool - a semi-standard structured report, supported by design methods and automation tools that can be used by managers to keep track of the execution of activities by the staff within their control and to monitor the consequences arising from these actions. It is perhaps the best known of several such frameworks (it was the most widely adopted performance management framework reported in the 2010 annual survey of management tools undertaken by Bain & Company.) Since its original incarnation in the early 1990s as a performance measurement tool, the BSC has evolved to become an effective strategy execution framework. The BSC concept as put forth by Drs. Robert S. Kaplan and David P. Norton is now seen as a critical foundation in a holistic strategy execution process that, besides helping organizations articulate strategy in actionable terms, provides a road map for strategy execution, for mobilizing and aligning executives and employees, and making strategy a continual process (Kaplan R.S. and Norton D.P. (2000)).

The characteristic of the balanced scorecard and its derivatives is the presentation of a mixture of financial and non-financial measures each compared to a 'target' value within a single concise report. The report is not meant to be a replacement for traditional financial or operational reports but a succinct summary that captures the information most relevant to those reading it. It is the method by which this 'most relevant' information is determined (i.e., the design processes used to select the content) that most differentiates the various versions of the tool in circulation. The balanced scorecard also gives light to the company's vision and mission. These two elements must always be referred to when preparing a balance scorecard (Abernethy, M.A. et al, 2005).

As a model of performance, the balanced scorecard is effective in that "it articulates the links between leading inputs (human and physical), processes, and lagging outcomes and focuses on the importance of managing these compone

The first versions of balanced scorecard asserted that relevance should derive from the corporate strategy, and proposed design methods that focused on choosing measures and targets associated with the main activities required to implement the strategy. As the initial audience for this was the readers of the Harvard Business Review, the proposal was translated into a form that made sense to a typical reader of that journal - one relevant to a mid-sized US business. Accordingly, initial designs were encouraged to measure three categories of non-financial measure in addition to financial outputs - those of "customer," "internal business processes" and "learning and growth." Clearly these categories were not so relevant to non-profits or units within complex organizations (which might have high degrees of internal specialization), and much of the early literature on balanced scorecard focused on suggestions of alternative 'perspectives' that might have more relevance to these groups (Kaplan R S and Norton D P (1993).

Modern balanced scorecard thinking has evolved considerably since the initial ideas proposed in the late 1980s and early 1990s, and the modern performance management tools including Balanced Scorecard are significantly improved - being

20 more flexible (to suit a wider range of organisational types) and more effective (as design methods have evolved to make them easier to design, and use). In the latest book by Kaplan & Norton related to the BSC, "The Execution Premium", the BSC forms only a part of a broader Execution Premium Process to implement and monitor strategy (Kaplan and Norton (1993).

Total Quality Management is an integrative philosophy of management for continuously improving the quality of products and processes (Ahire, 1997; 91-105). It is based on the premise that the quality of products and processes is the responsibility of everyone involved with the creation or consumption of the products or services which are offered by an organization, requiring the involvement of management, workforce, suppliers, and customers, to meet or exceed customer expectations. Cua, McKone, and Schroeder (2001) identified nine common total quality management practices: cross-functional product design, process management, supplier quality management, customer involvement, information and feedback, committed leadership, strategic planning, cross-functional training and employee involvement.

Kaizen, Japanese for "improvement", or "change for the better" refers to philosophy or practices that focus upon continuous improvement of processes in manufacturing, engineering, and business management. It has been applied in healthcare, (Weed, (2010)) psychotherapy, (Feldman 1992; 334 - 336) life-coaching, government, banking, and other industries. When used in the business sense and applied to the workplace, kaizen refers to activities that continually improve all functions, and involves all employees from the CEO to the assembly line workers. It also applies to processes, such as purchasing and logistics that cross organizational boundaries into the supply chain. (Masaaki (1986)) By improving standardized activities and processes, kaizen aims to eliminate waste. Kaizen was first implemented in several Japanese businesses after the Second World War, influenced in part by American business and quality management teachers who visited the country. It has since spread throughout the world (Tozawa, Bunji; Japan Human Relations

Association (1995; 34)) and is now being implemented in many other venues besides just business and productivity.

Successful implementation requires "the participation of workers in the improvement.” (Laraia, Anthony C.; et al 1999: 24) People at all levels of an organization participate in kaizen, from the CEO down to janitorial staff, as well as external stakeholders when applicable. The format for kaizen can be individual, suggestion system, small group, or large group. At Toyota, it is usually a local improvement within a workstation or local area and involves a small group in improving their own work environment and productivity. This group is often guided through the kaizen process by a line supervisor; sometimes this is the line supervisor's key role. Kaizen on a broad, cross-departmental scale in companies, generates total quality management, and frees human efforts through improving productivity using machines and computing power (Staubus, G. J. 1971).

While kaizen (at Toyota) usually delivers small improvements, the culture of continual aligned small improvements and standardization yields large results in the form of compound productivity improvement. This philosophy differs from the "command and control" improvement programs of the mid-twentieth century. Kaizen methodology includes making changes and monitoring results, then adjusting. Large- scale pre-planning and extensive project scheduling are replaced by smaller experiments, which can be rapidly adapted as new improvements are suggested. In modern usage, it is designed to address a particular issue over the course of a week and is referred to as a "kaizen blitz" or "kaizen event" (Laraia,; et al 1999; 39). These are limited in scope, and issues that arise from them are typically used in later blitzes. The Toyota Production System is known for kaizen, where all line personnel are expected to stop their moving production line in case of any abnormality and, along with their supervisor, suggest an improvement to resolve the abnormality which may initiate a kaizen. The cycle of kaizen activity can be defined as: - Standardize an operation and activities. Measure the operation (find cycle time and amount of in- process inventory). Gauge measurements against requirements. Innovate to meet

22 requirements and increase productivity. Standardize the new, improved operations and continue cycle ad infinitum (Maurer, Robert (2004)).

Figure 2.4. The cycle of kaizen

Source: (Laraia, .; et al 1999; 39)

Activity-based costing is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead) into direct costs compared to conventional costing. Chartered Institute of Management Accountants defines Activity-based costing as an approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs. Resources are assigned to activities, and activities to cost objects based on consumption estimates. The latter utilize cost drivers to attach activity costs to output (CIMA 2005; 5).

With Activity-based costing, a company can soundly estimate the cost elements of entire products activities and services. That may help inform a company's decision to either: Identify and eliminate those products and services that are unprofitable and lower the prices of those that are overpriced (product and service portfolio aim) or identify and eliminate production or service processes that are ineffective and allocate processing concepts that lead to the very same product at a better yield (process re-engineering aim) (Kaplan and Bruns 1998).

In a business organization, the Activity-based costing methodology assigns an organization's resource costs through activities to the products and services provided to its customers. Activity-based costing is generally used as a tool for understanding product and customer cost and profitability based on the production or performing processes. As such, Activity-based costing has predominantly been used to support strategic decisions such as pricing, outsourcing, identification and measurement of process improvement initiatives (Kaplan and Bruns 1998).

Target costing is a pricing method used by firms. It is defined as "a cost management tool for reducing the overall cost of a product over its entire life-cycle with the help of production, engineering, research and design". A target cost is the maximum amount of cost that can be incurred on a product and with it the firm can still earn the required profit margin from that product at a particular selling price. In the traditional cost-plus pricing method materials, labor and overhead costs are measured and a desired profit is added to determine the selling price (Cooper & Slagmulder (1997).

Target costing involves setting a target cost by subtracting a desired profit margin from a competitive market price. A lengthy but complete definition is "Target Costing is a disciplined process for determining and achieving a full-stream cost at which a proposed product with specified functionality, performance, and quality must be produced in order to generate the desired profitability at the product’s anticipated selling price over a specified period of time in the future" (Maskell & Baggaley ( 2003).

This definition encompasses the principal concepts: products should be based on an accurate assessment of the wants and needs of customers in different market segments, and cost targets should be what result after a sustainable profit margin is subtracted from what customers are willing to pay at the time of product introduction and afterwards. These concepts are supported by the four basic steps of Target Costing: (1) Define the Product (2) Set the Price and Cost Targets (3) Achieve the Targets (4) Maintain Competitive Costs (Clifton, Bird, Albano & Townsend (2004)).

Benchmarking is the process of comparing one's business processes and performance metrics to industry bests or best practices from other industries. Dimensions typically measured are quality, time and cost. In the process of best practice benchmarking, management identifies the best firms in their industry, or in another industry where similar processes exist, and compares the results and processes of those studied (the "targets") to one's own results and processes. In this way, they learn how well the targets perform and, more importantly, the business processes that explain why these firms are successful ( Boxwell Jr, 1994).

Benchmarking is used to measure performance using a specific indicator (cost per unit of measure, productivity per unit of measure, cycle time of x per unit of measure or defects per unit of measure) resulting in a metric of performance that is then compared to others (Kaiser Associates 1988). Also referred to as "best practice benchmarking" or "process benchmarking", this process is used in management and particularly strategic management, in which organizations evaluate various aspects of their processes in relation to best practice companies' processes, usually within a peer group defined for the purposes of comparison. This then allows organizations to develop plans on how to make improvements or adapt specific best practices, usually with the aim of increasing some aspect of performance. Benchmarking may be a one-off event, but is often treated as a continuous process in which organizations continually seek to improve their practices (Camp 1989).

JIT, or just in time, inventory is a inventory management strategy that is aimed at monitoring the inventory process in such a manner as to minimize the costs associated with inventory control and maintenance. To a great degree, a just-in-time inventory process relies on the efficient monitoring of the usage of materials in the production of goods and ordering replacement goods that arrive shortly before they are needed. This simple strategy helps to prevent incurring the costs associated with carrying large inventories of raw materials at any given point in time (Songini, 2000). Another application of a just in time inventory focuses not on raw materials but on finished goods. Again, the idea is to develop a solid understanding of what is

25 needed to produce goods and schedule them for shipment to customers within the shortest time frame possible. As with raw materials, shipping finished goods shortly after producing them leads to minimizing storage costs and any taxes that may be applicable. This dual application of a just in time inventory strategy can significantly cut the operational expenses of a business in regards to the amount of inventory that must be stored at any one time and the amount of taxes that must be paid on larger inventories (UPS, 2003).

A just in time inventory management process involves understanding how much of a given item is needed to maintain production while more of the same item is ordered. This involves two key factors. First, it is necessary to know how long it will take for the item to be shipped from the supplier and arrive at the manufacturing facility. Second, the anticipated life or usage of the item must be determined. By knowing these two pieces of information, it is possible to establish procedures that allow the item to be reordered just in time to arrive and replace a worn item, without having the replacement set in storage for an extended period of time (Droge, 1998). Many purchasing departments employ a just in time inventory for such key items as raw materials and machine parts. This means that records are kept that make it possible to place a new order for a given component when the number of units on hand decreases to a pre-determined point. In times past, this type of inventory control often was accomplished by maintaining a flip card inventory, such as the old Kardex system. Today, this same type of component usage is often managed with purchasing and inventory control software (Droge, 1998).

The idea of a just in time inventory is not new. Henry Ford of the Ford Motor Company is known to have applied this principle to the purchase of raw materials for automobile manufacturing in the early years of the 20th century. Many small businesses engage in the use of a just in time inventory approach out of necessity. With limited resources on hand, maintaining a small inventory of materials and parts simply makes sense. However, even large corporations today realize that the savings associated with this type of approach can save a significant amount of financial

26 resources, making it possible to redirect those resources toward other revenue generating processes (Droge, 1998). A budget is a quantitative expression of a plan for a defined period of time. It may include planned sales volumes and revenues, resource quantities, costs and expenses, assets, liabilities and cash flows. It expresses strategic plans of business units, organizations, activities or events in measurable terms. A budget (derived from old French word bougette, purse) is a quantified financial plan for a forthcoming accounting period. A budget is an important concept in microeconomics, which uses a budget line to illustrate the trade-offs between two or more goods. In other terms, a budget is an organizational plan stated in monetary terms (Sullivan, Arthur; Steven M. Sheffrin (2003).

Capital budgeting (or investment appraisal) is the planning process used to determine whether an organization's long term investments such as new machinery, replacement machinery, new plants, new products, and research development projects are worth the funding of cash through the firm's capitalization structure (debt, equity or retained earnings). It is the process of allocating resources for major capital, or investment, expenditures. One of the primary goals of capital budgeting investments is to increase the value of the firm to the shareholders (Sullivan, Arthur; Steven M. Sheffrin (2003).

Many formal methods are used in capital budgeting, including the techniques such as Accounting rate of return, Payback period, Net present value, Profitability index, Internal rate of return, Modified internal rate of return, Equivalent annuity, and Real options valuation. These methods use the incremental cash flows from each potential investment, or project. Techniques based on accounting earnings and accounting rules are sometimes used - though economists consider this to be improper - such as the accounting rate of return, and "return on investment." Simplified and hybrid methods are used as well, such as payback period and discounted payback period (Sullivan, Arthur; Steven M. Sheffrin (2003).

It is the planning of long-term corporate financial projects relating to investments funded through and affecting the firm's capital structure. Management must allocate the firm's limited resources between competing opportunities (projects), which is one of the main focuses of capital budgeting. Capital budgeting is also concerned with the setting of criteria about which projects should receive investment funding to increase the value of the firm, and whether to finance that investment with equity or debt capital. Investments should be made on the basis of value-added to the future of the corporation (Prof. Campbell 2000).

Program management is the discipline that describes principles, strategies, and desirable results for managing large-scale efforts comprising parallel projects. It involves five major aspects namely; governance which defines the roles and responsibilities, and providing oversight; management which plans and administers both projects and the overall program; financial management which implement specific fiscal practices and controls; Infrastructure: which involve the program office, technology, and other factors in the work environment supporting the program effort and planning which involve activities that take place at multiple levels, with different goals (Deborah 1989).

Figure 2. 5 Sample program governance structure

Source: Author

As we can see in figure 5, unlike most projects, programs usually have a steering committee or other group that represents diverse interests and provides executive- level oversight. As the program evolves, this governing body ensures that it continues to align with the enterprise's strategic direction and makes decisions that may eventually filter up to the board of directors. Defining the role and decision- making powers of the steering committee is a significant part of the program governance effort and should be done with an eye toward facilitating rapid decisions and promoting a clear, unified direction.

Figure 5 also illustrates a typical program management structure, which is more complex than that of a project. Creating this structure involves defining specific roles with specific decision-making authority, and making clear to all who "owns" certain program functions. Good governance is critical to program success. A poorly articulated management structure, overlapping roles and decision-making authority, and roles filled by the wrong people (or not filled at all) can prevent a program from achieving sustained momentum or bog it down with endless attempts to achieve consensus on every decision.

2.2.2 What is Information System?

Information system is the study of complementary networks of hardware and software that people and organizations use to collect, filters, and process, create, and distribute data (Archibald 1975, Denning 1999 and Jessup, Leonard, Joseph (2008)). The study bridges business and computer science using the theoretical foundations of information and computation to study various business models and related algorithmic processes within a computer science discipline. Computer Information System(s) is a field studying computers and algorithmic processes, including their principles, their software and hardware designs, their applications, and their impact on society (Polack 2009; 100–106) while IS emphasizes functionality over design (Freeman 2004; 19-21).

Any specific Information System aims to support operations, management and decision making (Kroenke (2008)). In a broad sense, the term is used to refer not only to the information and communication technology (ICT) that an organization uses, but also to the way in which people interact with this technology in support of business processes (Kroenke, (2008).

Some authors make a clear distinction between information systems, computer systems, and business processes. Information systems typically include an ICT component but are not purely concerned with ICT, focusing instead on the end use of information technology. Information systems are also different from business processes. Information systems help to control the performance of business processes (O'Brien (2003).

Alter argues for an information system as a special type of work system. A work system is a system in which humans and/or machines perform work using resources to produce specific products and/or services for customers. An information system is a work system whose activities are devoted to processing (capturing, transmitting, storing, retrieving, manipulating and displaying) information (Alter 2000). As such, information systems inter-relate with data systems on the one hand and activity systems on the other. An information system is a form of communication system in which data represent and are processed as a form of social memory. An information system can also be considered a semi-formal language which supports human decision making and action. Information systems are the primary focus of study for organizational informatics (Beynon 2009).

Silver et al. (1995) provided two views on information systems that includes software, hardware, data, people, and procedures (Marc et al 1995). A second managerial view includes people, business processes and Information Systems. The Association for Computing Machinery defines "Information systems specialists focus on integrating information technology solutions and business processes to meet the information needs of businesses and other enterprises” The Joint (Task Force for Computing Curricula 2005).

There are various types of information systems, for example: transaction processing systems, decision support systems, knowledge management systems, learning management systems, database management systems, and office information systems. Critical to most information systems are information technologies, which are typically designed to enable humans to perform tasks for which the human brain is not well suited, such as: handling large amounts of information, performing complex calculations, and controlling many simultaneous processes. Information technologies are a very important and malleable resource available to executives (Rockart et al. (1996)). Many companies have created a position of Chief Information Officer (CIO) that sits on the executive board with the Chief Executive Officer (CEO), Chief Financial Officer (CFO), Chief Operating Officer (COO) and Chief Technical Officer (CTO). The CTO may also serve as CIO [Chief Information Officer], and vice versa. The Chief Information Security Officer (CISO) focuses on information security management (Rockart et al. (1996).

Several information system scholars have debated the nature and foundations of Information Systems which has its roots in other reference disciplines such as Computer Science, Engineering, Mathematics, Management Science, Cybernetics, and others (Culnan 1980 - 1985). Information systems also can be defined as a collection of hardware, software, data, people and procedures that work together to produce quality information. Information may also be given from the person or application.

Similar to computer science, other disciplines can be seen as both related and foundation disciplines of Information systems. The domain of study of Information systems involves the study of theories and practices related to the social and technological phenomena, which determine the development, use, and effects of information systems in organization and society (John and Joe (2002)) But, while there may be considerable overlap of the disciplines at the boundaries, the disciplines are still differentiated by the focus, purpose, and orientation of their activities (John and Joe (2002)’

In a broad scope, the term Information Systems is a scientific field of study that addresses the range of strategic, managerial, and operational activities involved in the gathering, processing, storing, distributing, and use of information and its associated technologies in society and organizations (John and Joe (2002)). The term information systems is also used to describe an organizational function that applies IS knowledge in industry, government agencies, and not-for-profit organizations (John and Joe (2002)). Information Systems often refers to the interaction between algorithmic processes and technology. This interaction can occur within or across organizational boundaries. An information system is the technology an organization uses and also the way in which the organizations interact with the technology and the way in which the technology works with the organization’s business processes. Information systems are distinct from information technology in that an information system has an information technology component that interacts with the processes' components. (John and Joe (2002).

One problem with that approach is that it prevents the IS field from being interested in non-organizational use of ICT, such as in social networking, computer gaming, mobile personal usage, etc. A different way of differentiating the IS field from its neighbours is to ask, "Which aspects of reality are most meaningful in the IS field and other fields?" (Basden (2010)) This approach, based on philosophy, helps to define not just the focus, purpose and orientation, but also the dignity, destiny and responsibility of the field among other fields.

Figure 2.6 A four level pyramid model of different types of information systems based on the different levels of hierarchy in an organization.

Source: (Basden, A. (2010)

The "classic" view of Information systems found in the textbooks (Laudon and Laudon ) in the 1980s was of a pyramid of systems that reflected the hierarchy of the organization, usually transaction processing systems at the bottom of the pyramid, followed by management information systems, decision support systems, and ending with executive information systems at the top. Although the pyramid model remains useful, since it was first formulated a number of new technologies have been developed and new categories of information systems have emerged, some of which no longer fit easily into the original pyramid model. Some examples of such systems are: data warehouses, enterprise resource planning, enterprise systems, expert systems, search engines, geographic information system, global information system, office automation.

A Computer (Based) Information System is essentially an information system using computer technology to carry out some or all of its planned tasks. The basic components of computer based information system are: Hardware; these are the devices like the monitor, processor, printer and keyboard, all of which work together to accept, process, show data and information. Software; these are the programs that allow the hardware to process the data. Databases; these are the gathering of

33 associated files or tables containing related data. Networks; these are the connecting system that allows diverse computers to distribute resources. Procedures; these are the commands for combining the components above to process information and produce the preferred output. The first four components (hardware, software, database and network) make up what is known as the information technology platform. Information technology workers could then use these components to create information systems that watch over safety measures, risk and the management of data. These actions are known as information technology services (Information Systems 2008).

Certain information systems support parts of organizations, others support entire organizations, and still others, support groups of organizations. Recall that each department or functional area within an organization has its own collection of application programs, or information systems. These functional area information systems (FAIS) are supporting pillars for more general IS namely, business intelligence systems and dashboards. As the name suggest, each FAIS support a particular function are within the organization, e.g.: accounting IS, finance IS, production/operation management (POM) IS, marketing IS, and human resources IS. In finance and accounting, managers use IT systems to forecast revenues and business activity, to determine the best sources and uses of funds, and to perform audits to ensure that the organization is fundamentally sound and that all financial reports and documents are accurate (Information Systems 2008).

Other types of organizational information systems are FAIS, Transaction processing systems, enterprise resource planning, office automation system, management information system, decision support system, expert system, executive dashboard, supply chain management system, and electronic commerce system. Dashboards are a special form of IS that support all managers of the organization. They provide rapid access to timely information and direct access to structured information in the form of reports. Expert systems attempt to duplicate the work of human experts by applying reasoning capabilities, knowledge, and expertise within a specific domain (Information Systems 2008).

2.3 Empirical literature.

Authors have different views on the concept management control and information system. Harold Koontz (1948) sees management control as the measurement and correction of performance in order to make sure that enterprise objective and the plans devised to attain them are accomplished. Mockler, R. J. (1970) defines management control as a systematic effort by business management to compare performance to predetermined standards, plans, or objectives in order to determine whether performance is in line with these standards and presumably in order to take any remedial action required to see that human and other corporate resources are being used in the most effective and efficient way possible in achieving corporate objectives. Fayol, H (1916) describes management control as an undertaking consists of seeing that everything is being carried out in accordance with the plan which has been adopted, the orders which have been given, and the principles which have been laid down and to point out wrongs so as to prevent the same in the future. However, this author does not state what the problems are likely to be observed in management control. Johnson (1976) is of the view that management control as the function of the system that adjusts operations as needed to achieve the plan or to maintain variations from system objectives within allowable limits". Further those management control and information systems are operating together. However, this author does not speak anything about the problems of management control and information system.

On the other hand, Borko (1968) describes information system to the effect that it is an interdisciplinary field primarily concerned with the analysis, collection, classification, manipulation storage, retrieval, movement, and dissemination of information. Archibald (1975) states information system (IS) is the study of complementary networks of hardware and software that people and organizations use to collect, filter, and process, create, and distribute data. Kroenke (2008) says that in a broad sense, the information system is used to refer not only to the information and communication technology (ICT) that an organization uses, but also to the way in which people interact with this technology in support of business processes.

Further, the problems of management control and information system have been argued and/or discussed in different thoughts. Archibald (1975) states that a key problem for management control and information systems is the provision of the raw data input and the maintenance of up to date information. He is of the view that for a company that already generates data on sales, revenue, expenses, payments and other fundamental business information the right management control and information system shall be able to use this data in either its current form or import it from a standard format. However, Avgerou (2000) is of the different views where he believes that usability is a major problem for management information systems as a powerful system perfect for the data of a company is wasted if the employees don't use it. Management control and information systems fail because their user interface is too complicated, it's too hard to get useful results or the results are not in a useful form when the system generates them.

Benbasat (2003) claims that the common problem of the management control and information system is the fact that the management control and information system in most of the organizations lack features that needed. For examples, some information systems only track fundamental company data and display it on screen and in reports. Others have trend-analysis capabilities and can run scenarios to help you with decisions. Bogan and English (1994) recommends that these pitfalls can be avoided by setting clear goals and making sure the established system can meet them.

2.4. Conceptual Framework/ Theoretical Framework.

The theoretical perspective that guides this study is the bureaucratic theory of Max Weber (Weber; Hans; and Bryan 1991). This is because the study is targeted at observing both organizational control and operational control in connection to information system. More recently, writers’ views tend to include all levels or types of organizational control as being the same (Kenneth and Allan (2005)). Weber’s views have tended to differentiate the control process between that which emphasizes the nature of the organizational or systems design and that which deals with daily operations (Weber; Hans; and Bryan 1991). To illustrate the difference, people

"evaluate" the performance of a system to see how effective and efficient the design proved to be or to discover why it failed. In contrast, people operate and "control" the system with respect to the daily inputs of material, information, and energy. In both instances, the elements of feedback are present, but organizational control tends to review and evaluate the nature and arrangement of components in the system, whereas operational control tends to adjust the daily inputs.

2.3 Identified Gap

There have been a lot of reports on the management control and information system. However, the researcher finds futile to meet any report that disclosed the problems in relation to the management control and information system in airline industry particularly at the 540/ Fast Jet Company Ltd. This study covers the said loopholes extensively.

CHAPTER THREE.

RESEARCH METHODOLOGY

3.1. Introduction

This chapter explains on the research design in relation to this study. It explains further the reason of choosing one method over the other in collecting and analyzing data. It also explains on the area of the study and general characteristics of the study and the instruments of collecting data. On other hand it provides for the reliability and validity of data and ethical consideration considered in the preparation of this study.

3.2. Study Area

This study was carried out at Fast Jet a private business company dealing with airline services. It is located in Dar es Salaam City in Tanzania, precisely in Ilala District. It employs more that 100 staffs.

3.3. Research Design

Burns and Grove (2003:195) define a research design as “a blueprint for conducting a study with maximum control over factors that may interfere with the validity of the findings”. Parahoo (1997:142) describes a research design as “a plan that describes how, when and where data are to be collected and analysed”. Polit et al (2001:167) define a research design as “the researcher’s overall for answering the research question or testing the research hypothesis”.

This is a case study research. This refers to a method based on an in-depth investigation of a single individual, group, or phenomenon (Robert K. Yin: 2009). The researcher also used qualitative research methods for collecting and analyzing data to describe and interpret it into information. Qualitative research is a method of inquiry employed in many different academic disciplines, traditionally in the social sciences, but also in market research and further contexts. Qualitative researchers aim to gather an in-depth understanding of human behavior and the reasons that govern such behavior. The qualitative

38 method investigates the why and how of decision making, not just what, where, when. Hence, smaller but focused samples are more often used than large samples. (Denzin, Norman K. & Lincoln, Yvonna S. (Eds.). (2005)

Burns and Grove (2003:19) describe a qualitative approach as “a systematic subjective approach used to describe life experiences and situations to give them meaning”. Parahoo (1997:59) states that qualitative research focuses on the experiences of people as well as stressing uniqueness of the individual. Holloway and Wheeler (2002:30) refer to qualitative research as “a form of social enquiry that focuses on the way people interpret and make sense of their experience and the world in which they live”. Researchers use the qualitative approach to explore the behaviour, perspectives, experiences and feelings of people and emphasise the understanding of these elements.

Researchers who use this approach adopt a person-centred holistic and humanistic perspective to understand human lived experiences without focusing on the specific concepts (Field & Morse 1996:8). The researcher focused on the experiences from the participants’ perspective. In order to achieve the emic perspective, the researcher became involved and immersed in the study. The researcher’s participation in the study added to the uniqueness of data collection and analysis (Streubert & Carpenter 1999:17). Complete objectivity is impossible and qualitative methodology is not completely precise because human beings do not always act logically or predictably (Holloway & Wheeler 2002:3).

The rationale for using a qualitative approach in this research was to explore and describe the opinion of the management and employees at Fast Jet on the problems of management control and information system in their organization. A qualitative approach was appropriate to capture the opinions of the management and employees at Fast Jet on the problems of management control and information system in their organization. The superiority of qualitative research arises from the core differences in what qualitative and quantitative research are, and what they are able to contribute to

39 bodies of knowledge. At the core, qualitative research focuses on the meanings, traits and defining characteristics of events, people, interactions, settings/cultures and experience. As one leading proponent of qualitative methods has explained, “Quality refers to the what, how, when, and where of a thing its essence and ambience. Qualitative research thus refers to the meanings, concepts, definitions, characteristics, metaphors, symbols, and descriptions of things” (Berg, 2007, p. 3). This study involved three phases, namely the conceptual, narrative and interpretative. In the conceptual phase the research question namely is there any problem at 540/Fast Jet Company Ltd in relation to the management control and information system and objectives were formulated for the purpose of the study. A literature review was conducted to familiarise the researcher with the concept and content literature. It was necessary for the researcher to do bracketing to lay aside any preconceived ideas about the phenomena under study.

According to Polit et al (2001:43), some qualitative researchers advise against a literature review prior to data collection because the literature review might influence the researcher’s conceptualisation of the study. Field and Morse (1996:37) maintain that a literature review may mislead the researcher’s ability to make accurate decisions in the study. According to this view, the phenomenon should be clarified based on the view of the participants rather than prior information. However, the researcher belief that a literature review is necessary to provide guidance in identifying bias in previous studies.

In this study the researcher conducted a literature review prior to submitting the research proposal as prerequisite. The aim was to obtain background knowledge about the phenomenon under study. Thereafter an extensive literature review was conducted to orientate the researcher on concepts such as management control and information system as well as to put the current study into the context of what is known about the topic (Parahoo 1997:89). Polit et al (2001:121) maintain that a literature review provides a background for understanding current knowledge on the topic. After the research findings had been analysed and interpreted, the researcher

40 reviewed the literature again and correlated the findings in relation to the existing knowledge. In qualitative research the researcher is both the researcher and the participant and can therefore not be divorced from the phenomenon under study. According to Parahoo (1997:292), reflexivity is a continuous process whereby researchers reflect on their preconceived values and those of the participants, such as reflecting on how data collected will be influenced by how the participants perceive the researcher. Holloway and Wheeler (2002:263) add that researchers should reflect on their own actions, feelings and conflicts experienced during research. To achieve credibility of the study, the researcher adopted a self-critical stance to the study, the participants, their role, relationships and assumptions.

Reflexivity is not easy to carry out, as it is not always easy to stand back and examine the effects of one’s preconceptions. Some researchers validate the data by going back to the participants to confirm whether the interpretation was correct. Validation of data provides an opportunity for clarification and for researchers to recognise their prejudices (Parahoo 561997:292). The three reasons for reflexivity are: Helping the researcher with self-monitoring, to spot if something is going wrong and correct it, analysis of the data and finding a way through mass of data and self- injunction and showing others to believe in the researcher’s interpretation. In this study, the researcher wrote down any feelings, preconceptions, conflicts and assumptions he had about the study. This enabled self-monitoring to prevent bias and increase objectivity.

Qualitative researchers use bracketing to improve rigour and to reduce bias in research. Parahoo (1997:45) defines bracketing as “suspension of the researcher’s preconceptions, prejudices, and beliefs so that they do not interfere with or influence the participants’ experience”. Burns and Grove (2003:380) add that bracketing means that the researcher lays aside what he or she knows about the experience being studied. Streubert and Carpenter (1999:12) affirm that bracketing means not making judgment about what was observed or heard and remaining open to data as it is

41 revealed. Bracketing was therefore done throughout. Brink and Wood (1998:313) assert that bracketing is achieved by the researcher first writing out fully everything that she has experienced or thought about the topic. Bracketing made it possible for the researcher to focus on the participants’ experience and shape the data collection process according to it.

Bracketing in this study was achieved through the following: Burns and Grove (2003:380) state that some researchers do not bracket but identify beliefs, preconceptions, and assumptions about the research topic and these are written down at the beginning of the study for self-reflection and external review. The researcher wrote a narrative description of his personal opinion of the problem of management control and information system in general. This was to express the researcher’s thoughts and set them aside which would help to maintain an open approach when interviewing the participants and analysing the findings.

Although a pilot study (pre-exercise) is not part of qualitative research, a focus group discussion were conducted with three individuals that met the eligibility criteria as a practical experience in approaching informants with a clear and open mind, and discovered the individuality of experience regarding the phenomenon. This helped the researcher with bracketing when approaching participants in the formal study, and to see them as unique individuals regarding their own experience.

According to Polit et al (2001:215), intuiting occurs when the researcher remains open to meaning attributed to the phenomenon by those who have experienced it. It requires the researcher to vary the data until common understanding emerges (Streubert & Carpenter 1999:46). The researcher suspended her preconceived ideas and was open- minded when observing the participants’ experience of the phenomenon. Intuiting was achieved through the following: According to Streubert and Carpenter (1999:49), intuiting is a process whereby the researcher begins to know about the phenomenon from the participants’ perspective. In intuiting the researcher is required to be totally immersed in the study.

The researcher avoided all criticism, evaluation and opinion and paid attention to how the phenomenon under investigation was described. The researcher was an “instrument” during the interview process. The researcher was the tool for data collection and listened to the managers and employees’ opinion of the problems in management control and information system at fast jet. The researcher studied the data as they were transcribed and reviewed what the participants had described as their opinion of the problems in management control and information system at fast jet dementia.

The narrative phase involved planning the research design. The researcher was the main data collection instrument. A pilot study (pre-exercise) was conducted with three participants who met the sampling criteria and would not form part of the main study. Non probability sampling was used.

The empirical research phase involved data collection, analysis and interpretation. Data collection included qualitative information that was collected during interview. The researcher also searched articles to understand the context of the topic under study, for the purpose of providing a view of reality that is important to participants.

3.4. Population

Parahoo (1997:218) defines population as “the total number of units from which data can be collected”, such as individuals, artifacts, events or organisations. Burns and Grove (2003:213) describe population as all the elements that meet the criteria for inclusion in a study. Burns and Grove (2003: 234) define eligibility criteria as “a list of characteristics that are required for the membership in the target population”. The criteria for inclusion in this study were: Managers and other ordinary employees who are employed at Fast Jet.

3.5. Sample, Sampling Methods/techniques and Procedure

Polit et al (2001:234) define a sample as “a proportion of a population”. The sample was chosen from the managers and employees at Fast Jet Tanzania in Dar es Salaam

City. A carefully selected sample can provide data representative of the population from which it is drawn.

Holloway and Wheeler (2002:128) assert that sample size does not influence the importance or quality of the study and note that there are no guidelines in determining sample size in qualitative research. Qualitative researchers do not normally know the number of people in the research beforehand; the sample may change in size and type during research. Sampling goes on until saturation has been achieved, namely no new information is generated (Holloway 1997:142).

In this study the total number of different categories of workers that were listed was 50.The list was given to both the managers and the ordinary employees. The researcher worked in conjunction with the management in choosing participants, based on their level of experience at Fast Jet as well as their qualifications. There were 39 potential participants, of whom seven participated in the study. Some of the managers and ordinary employees were not available as they were off duty, off sick, on holiday, while others did not want to participate in the study.

Burns and Grove (2003:31) refer to sampling as a process of selecting a group of people, events or behaviour with which to conduct a study. Polit et al (2001:234) confirm that in sampling a portion that represents the whole population is selected. Sampling is closely related to generalisability of the findings. In this study the sampling was non-probable and purposive. According to Parahoo (1997:223), in non-probability sampling researchers use their judgment to select the subjects to be included in the study based on their knowledge of the phenomenon.

Purposive sampling was used in this study. Parahoo (1997:232) describes purposive sampling as “a method of sampling where the researcher deliberately chooses who to include in the study based on their ability to provide necessary data”. The rationale for choosing this approach was that the researcher was seeking knowledge about the mangers and employees’ opinion on the problems of management control and information system, which the participants would provide by virtue of their

44 experience. In this study only managers and employees who were eligible were purposively chosen to participate in this study.

Sampling of the participants was done as follows: The researcher sought the assistance of the managers to identify potential participants. Possible participants were selected after the researcher pre-selected participants according to the criteria. The research project was explained to the prospective participants who were on the short- list and they were asked personally if they wanted to take part in the research. The researcher selected the prospective participants for a focus group discussion. In the event of a problem with identifying participants who met the criteria for selection for the study, each eligible participant was asked to refer colleagues with similar experience.

3.7. Data Collection Methods and Instruments.

According to Parahoo (1997:52, 325), a research instrument is “a tool used to collect data. An instrument is a tool designed to measure knowledge attitude and skills.” Data were collected during the focus group discussion. Obtaining data from participants with different experience prevents information bias and thus increasing credibility regarding the information. According to Parahoo (1997:296), a focus group discussion is an interaction between one or more researchers and more than one participant for the purpose of collecting data. Holloway and Wheeler (2002:110) state that in focus group discussion researchers interview participants with common characteristics or experience for the purpose of eliciting ideas, thoughts and perceptions about specific topics or certain issues linked to an area of interest. In this study the researcher interviewed mangers and other ordinary employees who work in different sessions at Fast Jet aimed at capturing their experiences and opinions on the problems of management control and information system. According to Parahoo (1997:298), a focus group discussion has the following advantages: It is a cheaper and quicker way of obtaining valuable data. Colleagues and friends are more comfortable in voicing opinions in each other’s company than

45 on their own with the researcher. Participants are provided an opportunity to reflect or react to the opinion of others with which they may disagree or of which they are unaware. Holloway and Wheeler (2002:117) list the following strengths of focus group discussion: The dynamic interaction among participants stimulates their thoughts and reminds them of their own feelings about the research topic. All participants including the researcher have an opportunity to ask questions, and these will produce more information than individual interviews. Informants can build on the answers of others. The researcher can clarify conflicts between participants and ask about these different views.

Holloway and Wheeler (2002:118) highlight the following limitations of focus group discussion: The researcher has difficulty managing debate and controlling the process than in individual interview. Some participants may be introverts while others dominate the discussion and influence the outcome, or perhaps even introduce bias. The group climate can inhibit or fail to stimulate the individual, or it can be livelier and generate more data. Recording data can present problems; it is not feasible to take notes when many people are talking at the same time. Also tape recorders may record only those that are nearer.

The anticipated problems provided hereunder which could occur during the data collection are investigated according to the guidance of Holloway and Wheeler (2002:36). The following factors were contributory to errors in data collection: Some situational factors could influence the participants’ response adversely, including the participants’ being aware of the interviewer’s presence (reactivity factor). Environmental factors such as lighting, temperature and noise may impact the participants’ reaction. In this study, situational contaminants were excluded by use of a well-ventilated and lighted room, chairs arranged in a circle to be nearer the tape recorder, and a ‘do not disturb” sign put outside the interview room, to limit access during the data collection session. Data analysis can be daunting. Focus group discussions are not replicable. The validity and reliability of the findings are difficult to ascertain on their own.

Personal characteristics of participants may influence their responses to questions, resulting in the phenomenon of social desirability of response, extreme of response and acquiescence. The interview technique, explanation of the purpose of the research to the participants and assurance of confidentiality as well as the signed consent form were useful in reducing the above traits.

Some temporary states of participants, such as anxiety and fatigue, could influence their response. To limit this, the interview was scheduled for the morning between 09h00 and 11h00. Administration variations are a problem during data collection. In this study the researcher practised how to use the tape recorder. The researcher operated the tape recorder, a colleague was appointed to take field notes.

The researcher was the main conductor of the study in the participants’ natural environment. This could lead to distortion of the findings of the study. The researcher practised bracketing as well as reflexivity to overcome this problem. The researcher also went back to participants to verify and clarify their responses. In this study the researcher was the primary data collection instrument because the data from participants were words in the context of the research problem (Holloway & Wheeler 2002:8). This approach allowed greater latitude in providing answers therefore the managers and employees were able to provide in-depth information regarding the phenomenon. To ensure the credibility of the data collected, the researcher laid aside his preconceived ideas by writing down her opinion on the problems of management control and information system. This allowed flexibility in the collection of data. The participants were not guided by the researcher’s prior knowledge of the phenomenon, but by their own experience (Polit et al 2001:264).

Data was collected by means of a focus group discussion. The rationale for choosing this method was to obtain different perspectives on the phenomenon under investigation. Clarify unclear questions because dialogue was used. Observe non- verbal communication. Prevent researcher bias and approach the phenomenon without preconceived ideas.

According to Holloway and Wheeler (2002:80), pilot studies are not usually used in qualitative studies but novice researchers could conduct interviews as a pre-exercise, to get used to the type of data collection. A pre-exercise was done to orientate the researcher to the research project and provide the researcher with insight into the phenomenon. A pilot study ensures that errors can be rectified at little cost. The pilot study was conducted with three participants who met the selection criteria. All three were managers. This was done at their workplace and was repeated at a later date. During the exercise attention was also given to body language and non- verbal responses as well as the manner of asking questions. This enhanced the researcher’s level of confidence.

As the researcher was the main data collection instrument, the pilot study increased his experience of interviewing as well as her interpersonal skills, and also ensured that he was conversant with qualitative data collection and analysis. It gave the researcher the opportunity to: Probe relevant responses from participants. Approach the participants with sensitivity and open-mindedness. Lay aside his preconceived ideas and ensure reflexivity and intuiting throughout the study. Identify the shortcomings of the pilot study regarding the environment setup. Transcribe and analyse data, which was an opportunity to increase data analysis skills. Build in extra precautions to prevent errors in the interview.

The researcher introduced himself to the participants to establish rapport. The participants were informed about the purpose of the study. The researcher was the facilitator of the focus group discussion. A colleague was asked to take notes. The researcher maintained open-mindedness and skills in eliciting information. All the participants were introduced to one another. The participants sat in a circle for better communication, to ensure productivity as well as comfort in disclosing information. The researcher established the following ground rules: No use of mobile phones during the interview; only one person to talk at a time and participants to address one another with respect.

These rules were necessary for the smooth running of the interview. The researcher put the participants at ease and introduced the topic to be discussed. He told of his first encounter with the problem of management control and information system. This was done to elicit the participants’ reaction. Questions were asked inductively, proceeding from general to specific using a semistructured interview guide prepared before the session. (See Annexture A) All the participants were involved. Ethical issues, in particular, confidentiality, were addressed.

The participants were asked to keep the discussion confidential. According to Holloway and Wheeler (2002:115), facilitators must have social and refereeing skills to guide the participants to interact effectively and exert control over the topic and participants without directing the discussion or coercing the participants. The researcher dealt with hurtful remarks and prejudice by repeating the ground rules and using good facilitating skills .The researcher also should be able to use the instrument required to aid in data collection.

The researcher used the following technique for group discussion: The researcher conducted the focus group interview with the participants using an interview guide with semi-structured questions. The researcher maintained eye contact with the participants. The researcher used grand as well as mini tour questions to elicit information from participants. Grand tour questions were broad questions asked to introduce the topic such as “What is your opinion of the problem of management control and information system?” The mini tour questions were specific questions such as “What measure has been taken to cure the problem of management control and information system?”

The interview techniques of probing (verbal and non- verbal) were used. These included probing or “exploring”, silence, prompting as well as summarising. The researcher used phrases such as “Could you elaborate more on that point?”, maintained eye contact to encourage participants to continue speaking. The

49 researcher summarised the last statements of the participants and encouraged more talk (Holloway & Wheeler 2002:84). The researcher used a semi-structured interview guide, but the line of questioning and responses from participants maintained flexibility and consistency. The researcher asked if there were more questions or comments. This assisted in closure of the interview. The researcher summarised the interview proceedings by restating in her own words the ideas and opinions of the participants, to ensure understanding. The participants were told of the need for follow-up interviews should there be any aspects that were not clear.

According to Holloway and Wheeler (2002:237), note taking is an important activity, but it might disturb the participants. To limit this, the researcher informed the participants that notes would be taken during the interview. A non-participant took notes so that non-verbal behaviour of the participants as well s the researcher’s reactions and comments could be recorded (Holloway & Wheeler 2002:237). Note taking was done discreetly to avoid distracting the participants. Preservation of participants’ words during data collection is very important. A “do not disturb” sign was posted on the door to ensure silence. The other members of the staff were reminded about the interview that was in progress

3.7. Data Analysis Techniques/Procedure

Data analysis means to organise, provide structure and elicit meaning. Analysis of qualitative data is an active and interactive process (Polit et al 2001:383). Data analysis commenced after conducting the first interview. The researcher used reflexivity, bracketing and intuiting to lay aside her preconceptions regarding the phenomenon under investigation. Data analysis occurs simultaneously with data collection (Holloway & Wheeler 2002:235). Field and Morse (1996:82) identify intellectual processes that play a role in data analysis: Comprehending: The researcher wants to learn about what is going on. When comprehension is achieved, the researcher is able to prepare a detailed description of the phenomenon under study. Saturation is achieved when new data cannot be added.

Synthesising: This involves sifting data and putting the pieces together. This enables the researcher to make sense of what is typical regarding the phenomenon. The researcher makes general statements regarding the phenomenon and participants. Theorising: This is the systematic sorting out of data. Alternative explanations of the phenomenon are developed by the researcher to determine their correlation with the data.

To make sense of the data, Parahoo (1997:355) states the following steps are necessary: Responses during the focus group interview were transcribed verbatim and read in order to get used to them. Significant statements that pertain to the experience under investigation were extracted. Statements were used to formulate meanings. Statements were then organised into clusters. Themes were used to provide full description of the experience. The researcher returned the description to the original source for confirmation of validity.

In this study meanings were formulated from extracted statements and then clustered into themes to provide full meaning of the experience. The participants were consulted to ensure or confirm the credibility of the description. According to Holloway (1997:161), “trustworthiness is the truth value of a piece of research”. A research project is trustworthy when it reflects the reality and ideas of the participants (Krefting 1991: 214-2190). Streubert and Carpenter (1999:61) add that trustworthiness of the research depends on the extent to which it delves into the participants’ experience apart from their theoretical knowledge. In this study trustworthiness was ensured by the researcher laying aside his preconceived ideas about the phenomenon under investigation and by returning to participants to ascertain whether the description was a true reflection of their experience.

Lincoln and Guba (1985) and Krefting (1991:214) state that trustworthiness involves the following elements: credibility, dependability, confirmability and transferability. According to Polit et al (2001:32), credibility refers to the confidence of the data. Credibility is similar to internal validity in quantitative research. Credibility exists

51 when the research findings reflect the perceptions of the people under study. Polit et al (2001:32) affirm that validity and reliability are justifiable in research although qualitative researchers use different procedures to establish validity and reliability. Internal validity is important inqualitative research, as researchers are able to demonstrate the reality of the participants through detailed description of the discussion.

Strauss and Corbin (1990:160) holds that theoretical concepts should have generalisability and transferability, meaning that concepts should be applicable to other similar situations. This stresses the significance of thick description so that the reader has the knowledge on which to base judgment. The following steps enhance credibility: Prolonged involvement: This refers to “investment of sufficient time to learn culture”, test for misinformation, build trust and generally repeating the procedure central to the case study (Robson 1997:404). The researcher had used airline services issued by Fast Jet for almost six months. Persistent observation is the specific situations regarding to the phenomenon under study were observed over a sufficient period to identify specific aspects relevant to it. The researcher observed the managers and employees’ attitudes to the problems of management control and information system at Fast Jet.

Triangulation is the use of multiple referents to draw conclusions. It involves evidence from different sources; different methods of collecting data and different investigators (Robson 1997:404). The use of triangulation enables the researcher to strive to distinguish true information. The researcher conducted a literature review to familiarise himself with the content of the phenomenon under investigation, collect data by means of a focus group interview to get in-depth information regarding the the managers and employees’ attitudes to the problems of management control and information system at Fast Jet and also used an independent coder (a IS Technician) during data analysis.

Peer debriefing refers to exposing the researcher’s analysis and conclusion to a colleague or other peer on a continuous basis for the development of both design and

52 analysis of the study (Robson 1997:404). The researcher conducted a pre-exercise interview with three participants who met the criteria; the researcher also liaised with colleagues and supervisors regarding data analysis. According to Polit et al (2001:315), dependability refers to stability of data over time and over conditions. Dependability can be likened to reliability in quantitative studies. According to Lincoln and Guba (1985:161), a dependable study should be accurate and consistent. Two methods of assessing dependability of data include stepwise replication and inquiry audit.

Stepwise replication is the approach involves several researchers who can be divided into two teams to conduct separate inquiries with a view to comparing data as well as conclusions. Data and conclusions were compared by the research supervisors. Inquiry audit: Inquiry audit refers to data and relevant supporting documents being scrutinised by an external reviewer. The supervisors of the research audited the research project.

According to Polit et al (2001:315), confirmability refers to neutrality or objectivity of data. The issue of confirmability focuses on characteristics of the data. This means that the research findings are the result of the research and not the researcher’s assumptions and preconceptions. The issue of confirmability focuses on the characteristics of data being dependable. According to Holloway and Wheeler (2002:255), inquiry audit can be used to trace the data to their sources. In this way the researcher’s path of arriving at the constructs, themes and their interpretation can be followed. In this study the researcher audited the research process under the supervision of the supervisors.

According to Holloway and Wheeler (2002:255), transferability means that findings of the research project can be applicable to similar situations or participants. The knowledge that was acquired in context will be applicable in another and researchers who undertake research in another context will be able to apply certain concepts that were originally developed.

Transferability is similar to generalisability. Lincoln and Guba (1985) state that “as the naturalist cannot specify the external validity of an enquiry, she can only provide a tick description necessary to enable someone interested in making transfer to reach a conclusion about whether a transfer can be contemplated as a possibility”. The researcher provided a thick description about the setting, the participants as well as the method of data collection.

Holloway and Wheeler (2002:251) define rigour as “the means by which we show integrity and competence”. Burns and Grove (2003:391) associate rigour with openness, scrupulous adherence to philosophical perspective, thoroughness in collecting data and consideration of all in the subjective theory development, hence Sandelowski’s assertion to researchers to create “evocative, true-to-life and meaningful portraits, stories and landscapes of human experience” (Holloway & Wheeler 2002:251).

Strategies to ensure rigour include member checking, searching for negative cases and alternate explanations, peer review, triangulation, audit trail, thick description and reflexivity. Member checking involves giving feedback regarding preliminary findings and interpretation to participants and securing their reaction (Polit et al 2001:314). Data of the people under study was checked throughout the group focus interview. This was achieved by the researcher’s summary, paraphrasing or repeating the participants’ words. The researcher asked the participants whether the interpretation was a true or fair reflection of their perspective. This was carried out both during data collection and analysis.

Holloway and Wheeler (2002:258) maintain that “negative case analysis involves addressing and considering alternate interpretation of data”, especially those that are contrary to the researcher’s view of reality. It always presents a challenge because it is not easy to become aware of discrepant data and negative or alternate cases. Searching for negative cases enhances the validity of the research if the researcher identifies data that do not easily fit into the developing theory or their own ideas.

According to Lincoln and Guba (1985:161) peer review means involving some colleagues who are competent in qualitative research procedures to re-analyse the raw data, listen to the researcher’s concern and discuss them. The researcher enlisted the help of a colleague with a Master’s degree to re-analyse the data.

According to Polit et al (2001:316), thick description refers to a “rich, thorough description of the research setting, and the transactions and processes observed during the enquiry”. It includes the meaning and intentions of the participants and the researcher’s conceptual development. The researcher wrote the narratives, accounts and ideas of the participants down. The researcher also described the setting as well as the people in it.

Ethical Consideration relates to moral standards that the researcher should consider in all research methods in all stages of the research design. After approval from the Mzumbe University was obtained to conduct the study, the researcher followed three principles of the Belmont Report, namely beneficence, respect for human dignity as well as justice (Polit et al 2001:75).

Principle of beneficence means “above all do no harm”. This principle contains broad dimensions such as freedom from harm and exploitation as well as the researcher’s duty to evaluate the risk/benefit ratio. In this study physical harm was not to be considered, however, the researcher bore in mind that the psychological consequences needed sensitivity. The researcher was sensitive to the participants’ emotions when probing questions that could psychologically harm the participants. The researcher told the participants that if they felt that some parts of the interview were too much for them they were free to withdraw from the study or choose not to answer the questions.

Participants in a study should be protected from adverse situations. They should be assured that information that they provide to the researcher or their participation will not be used against them. The researcher-participant relationship should not be

55 exploited (Polit et al 2001:76). The written narratives were safely stored and were destroyed after the study (Robson 1997:472). The researcher considered the risk-benefit ratio and kept risk to the minimum. The participants benefited by sharing their ideas with their peers as well as improving their knowledge regarding problems of management control and information system. The participants were also satisfied that the information that they provided would help in improving the standard of management control and information system at Fast jet.

Principle of human dignity includes the right to self-determination and full disclosure (Polit et al 2001:77). Right to self-determination means that prospective participants should not be coerced into taking part in the study. Participants have the right to decide whether to participate without incurring any penalty (Polit et al 2001:78). Participants were approached and the purpose of the study was explained. No remuneration was offered and they were informed of the opportunity to withdraw at any stage of the research. Verbal and written consent were obtained. Individuals who refused to participate were not forced.

Full disclosure means the researcher has fully explained the nature of the study, and the person’s right to refuse participation. Self-determination is dependent on full disclosure (Polit et al 2001:78). The researcher shared the aim and purpose of study, the type of interview and other data collection procedures with the participants. The principle of justice includes participants’ right to fair treatment and privacy. Fair treatment includes that the selected participants’ inclusion was based on the requirements of research including; non-prejudicial treatment of participants who refused to take part or those who withdrew; the participants had access to the researcher at any point in the study to clarify information; Sensitivity to and respect for the participants’ beliefs, habits, lifestyles, culture and emotions; Courteous treatment at all times (Polit et al 2001:81). The sampling method was purposive with the purpose of selecting participants with experience.

The right to privacy means that the information provided by participants will be shared without their will (Burns & Grove 2003:172). As the study was conducted in the participants’ natural setting; there was no intrusion of privacy with regard to information provided. Anonymity was therefore upheld. Anonymity is the inability to link information to participants. The participants were assured of confidentiality verbally.

CHAPTER FOUR

PRESENTATION AND DISCUSSION OF FINDINGS

4.1. Introduction

This chapter describes the analysis of data followed by a discussion of the research findings. The findings relate to the research questions that guided the study. Data were analyzed to identify, describe and explore the problems of management control and information system at Fast Jet. The researcher was main data collection instrument. Data was collected by means of interviewing in focus group discussion attended by 35 participants out of 50, a 70% response rate. Of the remaining 15 participants deemed useless, 10 respondents did not attend in the group discussion. 5 respondents reported that they are new in the Fast Jet and thus did not meet the inclusion criteria for this study. The researcher made sense of data by using a descriptive method to analyse it and also ensured that the data was trustworthy. Observing the principles of beneficence, human dignity as well as justice ensured that the participants were morally and ethically protected.

4.2. Methods of Data Analysis and Presentation of Data.

Descriptive statistical analysis was used to identify frequencies and percentages to answer all of the questions in the interviews. Not all respondents answered all of the questions therefore percentages reported correspond to the total number of managers and employees answering the individual questions. The interviews comprised of two sections and data generated will be presented as follows: The first section comprises of demographic data such as years of experience, and adequacy of training and institutional support. The second section comprises of data describing the problems of management control and information system at Fast Jet in correlation to the demographic data.

4.3 Discussion of Findings

4.3.1 Demographic Relationships and Study Variables

Although it was not part of the purpose of the study, this set of data was intended to describe demographic variables of the sample and to assess for any influence on the research findings. The demographic data consisted of years of experience and adequacy of training and support. Respondents largely omitted the open- ended question in this section of the interview; only 5 respondents (10% of the total sample) provided an explanation of the support or lack thereof received at Fast Jet.

4.3.2. Length of working experience.

Length of working experience was investigated and respondents were asked to state their working experience at Fast Jet. 20 respondents (40 % of the total sample) seem to have experiences of over 10 months. 10 respondents (20% of the total sample) have experiences of not more than 6 months. The remaining 5 respondents (10% of the total sample) have working experiences of less than 6 months but more than 3 months.

It was very important to observe the working experiences as different studies have disclosed that the more the person is experienced in certain filed the easy for him to discover the problem thereof (Burns and Grove (2003). In the current study 15 respondents (30% of the total sample) found with high knowledge on the problem of management control and information system at Fast Jet. They are all found in the group of those who worked more than ten months.

4.3.3. Adequacy of Training.

Participants were asked if they felt that they were adequately trained in issues of management control and information system. Only 10 respondents (20% of the total sample) agreed the fact that the training concerning management control and information system are adequate from them 8 respondents (16% of the total sample) come from managerial position and the remaining 2 respondents ( 4% of the total sample) come from personnel in IT section. The remaining 25 respondents (50%

59 percent of the total sample) denied to the fact that there was training in relation to management control and information system.

It was observed in different studies that adequacy training on certain matter imposes high knowledge to the personnel concerned in relation to the subject matter in issue

(Denzin, Norman K. & Lincoln, Yvonna S. (Eds.). (2005). However this study has observed that is not the case at Fast Jet where despite of fact that management control and information system is said to have problem yet, no adequacy training that is offered to the employees and managers hence there is possibility that most of the problems which are disclosed by the respondents are learnt through experience only.

4.3.1.3. Support.

Respondents were asked if they are ready to support the management of Fast Jet in relation to the problems of management control and information system. 20 respondents (40% of the total sample) ignored to have that intention since they know less about management control and information system as the result of inadequacy training. 10 respondents (20% of the total sample) are ready to provide the said support while the remaining 5 respondents (10 % of the total sample) they are quite on this fact. Yin, 2008 states that if the person is ready to support certain matter then there is high possibility that person to participate fully in disclosing the problems associated thereof. In this study there were difficulties to get data in relation to the problems of management control and information system as most of the respondents were not educated on the importance of the management control and information system to their organization hence they felt unnecessary to assist the management on the same.

4.4. Data Describing the Problems of Management Control and Information System at Fast Jet in Correlation to the Demographic Data

15 respondents (30% of the total sample) disclose the fact that there are problems of management control and information system at Fast Jet. The remaining 20 respondents (40 % of the total sample) see everything is correct in relation to the management control and information system at Fast Jet.

The first 15 respondents (30% of the total sample) who admitted the fact that there were problems of management control and information system, 8 (16% of the total sample) of them is from managerial position, 2 (4% of the total sample) them is from IT technician position and the remaining 5 (10% of the total sample) is from other sections.

Further that the said 15 respondents (30% of the total sample) was those who fall under the first category of experienced personnel who have experience of more than ten months. And also include 10 respondents (20 % of the total sample) who admitted to have adequate training on the management control and information system. It is also made up of those 10 respondents (20% of the total sample) who are ready to provide support to the management of the fast Jet in connection of the problems of management control and information system.

To Benbasat the common problem of the management control and information system is the fact that the management control and information system in most of the organizations lack features that needed. (Benbasat (2003)) He draws his example on those information systems which only track fundamental company data and display it on screen and in reports and for those which have trend-analysis capabilities and can run scenarios to help you with decisions. However, 6 respondents (12% of the total sample) despite of their admission on the fact that the objective of establishing 540/ Fast Company Ltd was to bring low-fare air travel to Tanzania to them the said objectives is not limited to quantitative output, say how many people to be reached by the service of the company per year, hence the measurement of information system effectiveness is difficult to make and subsequently perplexing to evaluate. They further, said that many of the characteristics pertaining to the service they provide do not lend themselves to quantitative measurement particularly because the inputs of human energy is not related directly to service they offer. The same situation applies to machines and other equipment associated with human involvement, as the service is not in specific units.

While Rockart insists that the critical to most information systems are information technologies, which are typically designed to enable humans to perform tasks for which the human brain is not well suited, such as: handling large amounts of information, performing complex calculations, and controlling many simultaneous processes hence the same are very important and malleable resource available to executives (Rockart et al. (1996)), the ideas of the 4 respondents (8% of the total sample) are to the effect that proper timing is a key to the sufficient information system as despite of having information technology at Fast Jet the improper timing of information introduced into the feedback channel, creates a problem. They said that improper timing occurs in both computerized and human control systems, either by mistakes in measurement or in judgment. It was further explained that the more rapid the system's response to an error signal, the more likely it is that the system could over adjust; yet the need for prompt action is important because any delay in providing corrective input could also be crucial. A system generating feedback inconsistent with current need will tend to fluctuate and will not adjust in the desired manner.

To Archibald a key problem for management control and information systems is the provision of the raw data input and the maintenance of up to date information as for a company that already generates data on sales, revenue, expenses, payments and other fundamental business information the right management control and information system shall be able to use this data in either its current form or import it from a standard format. (Archibald (1975)) To the contrary, to Avgerou usability is a major problem for management information systems as a powerful system perfect for the data of a company is wasted if the employees don't use it where management control and information systems fail because their user interface is too complicated, it's too hard to get useful results or the results are not in a useful form when the system generates them. (Avgerou (2000)) However, 3 respondents (6% of the total sample) are of the view that the most serious problem in information system is the delay of feedback. They said that at 540/Fast Jet Company Ltd the problem in relation to information flow always arises when the delay in feedback is exactly one-half cycle, for then the corrective action is superimposed on a variation from norm which, at that

62 moment, is in the same direction as that of the correction. This causes the system to overcorrect, and then if the reverse adjustment is made out of cycle, to correct too much in the other direction, and so on until the system fluctuates ("oscillates") out of control.

Figure 4.1 “Oscillation and Feedback

Sources: interviews

This phenomenon is illustrated in the above figure. “Oscillation and Feedback”. If, at Point A, the trend below standard is recognized and new inputs are added, but not until Point B, the system will overreact and go beyond the allowable limits. Again, if this is recognized at Point C, but inputs are not withdrawn until Point D, it will cause the system to drop below the lower limit of allowable variation.

It is worth to note that setting the proper standards or control limits is a problem in many systems. 1 respondent (2% of the total sample) is of the view that the setting of the proper standards or control limits at Fast Jet Company Ltd is one of the problems of management control and information system. It was submitted also that the standards are not communicated to the workers especially those of lower position and there is no deliberate efforts by the management to ensure that the same have been understood by all. Further that the standards should be as precise as possible and communicated to all persons concerned. Moreover, communication alone is not sufficient; understanding is necessary. (My view) In human systems, standards tend to be poorly defined and the allowable range of deviation from standard also indefinite. For example things like, how many hours each day should a worker be expected to be available for the job? Or, what kind of behavior should be expected by a worker in the office? Discretion and personal judgment play a large part in such systems, to determine whether corrective action should be taken.

Perhaps the most difficult problem in human systems is the unresponsiveness of individuals to indicated correction (Rainer, R. Kelly Jr and Casey G. Cegielski, 2012). This may take the form of opposition and subversion to control or it may be related to the lack of defined responsibility or authority to take action. Leadership and positive motivation then become vital ingredients in achieving the proper response to input requirements. 1 respondent (2% of the total sample) said that it is the order of the day for the leaders of fast jet to devalue workers’ suggestions and/or views on certain working standard in relation to their positions hence it affect the quality of services rendered by the company.

From above line it is undisputed fact that most of the control problems relate to design; thus the solution to these problems must start at that point. Automatic control systems, provided that human intervention is possible to handle exceptions, offer the greatest promise. (I think). There is a danger, however, that we may measure characteristics that do not represent effective performance (as in the case of the speaker who requested that all of the people who could not hear what he was saying should raise their hands), or that improper information may be communicated. and

64 business managers face the same issue in establishing standards that will be acceptable to employees. Some theorists have proposed that workers be allowed to set their own standards, on the assumption that when people establish their own goals, they are more apt to accept and achieve them. (Sage 1968)

CHAPTER FIVE

RECOMMENDATIONS AND CONCLUSSIONS

5.1. Summary of Findings

The purpose of this study was to examine the problems of management control and information system at 540/fast jet company ltd. The level of awareness on the problems of management control and information system at 540/fast jet company ltd was examined through questionnaire and interviews designed purposely for the study. There were four research questions: Is there any problem at 540/Fast Jet Company Ltd in relation to the management control and information system? What is the level of awareness of the management at 540/Fast Jet Company Ltd in relation to the problems in the management control and information system? What is the level of awareness of the employees at 540/Fast Jet Company Ltd in relation to the problems in the management control and information system? What measures have been done to cure the problems related to the management control and information system at Fast Jet?

5.1.1. Explanations of Findings

Results of the study indicate that there were three problems in relation to the management control and information system at Fast Jet Company Ltd. 6 respondents (12% of the total sample) argue that despite the fact that the objective of establishing 540/ Fast Company Ltd was to bring low-fare air travel to Tanzania but that objectives is not limited to quantitative output, say how many people to be reached by the service of the company per year, hence the measurement of information system effectiveness is difficult to make and subsequently perplexing to evaluate. The ideas of the 4 respondents (8% of the total sample) are to the effect that the improper timing of information introduced into the feedback channel, is another problem. Finally 1 respondent (2% of the total sample) is of the view that the setting

66 of the proper standards or control limits at Fast Jet Company Ltd is one of the problems of management control and information system.

5.1.2. Participants Ratings and Reaction

5.1.3. Significance of Findings

First, the study has disclosed out what are the problems of the management control and information system at Fast Jest Company Ltd and how the same are occurred. It further revealed out the level of awareness of the management and employees at Fast Jet in relation to the management control and information system. That being the case the study paves the way for various stakeholders to find out measures that can be employed to cure the problems related to the management control and information system at Fast Jet.

5.1.4. Future Research

Future research following the different model could provide a clear understanding of the problems of management control and information system. Observations of other organizations may lead to addition information on the effectiveness of the program. Randomization of groups and larger samples sizes in future studies are needed to determine the level of awareness of the management control and information systems in the country.

5.2. Conclusion.

A management control is defined to mean a system which gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and also the organization as a whole considering the organizational strategies (Otley, 1994). On the other hand information system is

67 defined to mean the study of complementary networks of hardware and software that people and organizations use to collect, filters, and process, create, and distribute data (Archibald, J.A. 1975, Denning, P. 1999 and Jessup, Leonard M.; Joseph S. Valacich (2008).

Further that the two concepts namely management control and information system are related to each other in different ways. It is argued for example that the primary requirement of a control system is that it maintains the level and kind of output necessary to achieve the system's objectives. In that line there should be a direct correlation between the controlled item and the system's operation. In other words, control of the selected characteristic should have a direct relationship to the goal or objective of the system (James G March; Herbert A. (1958)

It is worth to take note that the 1980s and 1990s, witnessed the growing awareness of organizations of the need to have information systems for management purposes is related to their own need to coexist in a permanently changing environment, not only physically but also technologically, socially and financially (Caplan, 1971, Roberts and Hunt, 1991).

However, most of the organizations especially Fast Jest Tanzania, experience the problems relate to management control and information system. These include the difficulty of measurement, the problem of timing information flow, and the setting of proper standards. The same are enough to hammer Fast Jet to an end despite of the other efforts made by them for their survivals in the airline industry. Unless they heed to the recommendations stated herein above, the promotion and protection of the management control and information system at Fast Jet will never succeeds.

5.3. Recommendations.

The perfect plan could be outlined if every possible variation of input could be anticipated and if the system would operate as predicted. This kind of planning is neither realistic, economical, nor feasible for most business systems. If it were feasible, planning requirements would be so complex that the system would be out of

68 date before it could be operated. Therefore, people design control into systems. This requires more thought in the systems design but allows more flexibility of operations and makes it possible to operate a system using unpredictable components and undetermined input. Still, the design and effective operation of control are not without problems.

Let it be noted that quantifying human behavior, despite its extreme difficulty, subjectivity, and imprecision in relation to measuring physical characteristics is the most prevalent and important measurement made in large systems. The behavior of individuals ultimately dictates the success or failure of every man-made system.

Further that, one solution to the problem of the improper timing of information rests in anticipation, which involves measuring not only the change but also the rate of change. The correction is outlined as a factor of the type and rate of the error. The difficulty also might be overcome by reducing the time lag between the measurement of the output and the adjustment to input. If a trend can be indicated, a time lead can be introduced to compensate for the time lag, bringing about consistency between the need for correction and the type and magnitude of the indicated action. It is usually more effective for an organization to maintain continuous measurement of its performance and to make small adjustments in operations constantly (this assumes a highly sensitive control system). Information feedback, consequently, should be timely and correct to be effective. That is, the information should provide an accurate indication of the status of the system.

Most control problems relate to design; thus the solution to these problems must start at that point. Automatic control systems, provided that human intervention is possible to handle exceptions, offer the greatest promise. There is a danger, however, that we may measure characteristics that do not represent effective performance (as in the case of the speaker who requested that all of the people who could not hear what he was saying should raise their hands), or that improper information may be communicated.

REFERENCE

Standards should be as precise as possible and communicated to all persons concerned. Moreover, communication alone is not sufficient; understanding is necessary.

Abernethy, M.A., Horne, M.H., Lillis, A.M., Malina, M.A. and Selto, F.H., 2005, "A multi-method approach to building causal performance maps from expert knowledge" .

Af.reuters.com (5 December 2011). EasyGroup and Rubicon to study Africa airline Agarwal, R., Lucas, H. (2005): The information systems identity crisis: focusing on high- visibility and high-impact research, MIS Quarterly, 29(3).

Alter, S. The Work System Method: Connecting People, Processes, and IT for Business Results. Works System Press, CA

Alter, S. The Work System Method: Connecting People, Processes, and IT for Business Results. Works System Press, CA Anand, G., P. T. Ward, and M. V. Tatikonda. 2010. Role of explicit and tacit knowledge in six sigma projects: An empirical examination of differential project success. Journal of Operations Management 28.

Anthony, R. and Govindarajan, V., 2007. Management Control Systems, Chicago, Mc-Graw-Hill IRWIN.

Anthony, R. and Young, D., 1999. Management control in nonprofit organizations, Boston, Irwin McGraw-Hill.

Archibald, J.A. (May 1975). "Computer Science education for majors of other disciplines". AFIPS Joint Computer Conferences.

Author(s)? "Article title?" Journal of Bank Cost and Management Accounting (Volume 4, Number 1), 1991 Avgerou, C. (2000): Information systems: what sort of science is it? Omega. BBC News. 14 June 2013. Retrieved 21 June 2013.

Benbasat, I., Zmud, R. (2003): The identity crisis within the IS discipline: defining and communicating the discipline’s core properties, MIS Quarterly, 27(2).

Berg, Bruce. 2007. Qualitative Research Methods for the Social Sciences (6th ed). Boston: Pearson Education.

Bogan, C.E. and English, M.J. (1994:). Benchmarking for Best Practices: Winning through Innovative Adaptation. New York: McGraw-Hill.

Borko, H. (1968). Information science: What is it? American Documentation, 19(1). Bourne, M., and Bourne, P. (2000), Understanding the Balanced Scorecard in a Week, Hodder & Stoughton, UK,Olve, N.; Sjöstrand, A., (2002), The Balanced Scorecard, Oxford, UK: Capstone Publishing

Brignall, S. (2002) "The UnBalanced Scorecard: a Social and Environmental Critique", Proceedings, Third International Conference on Performance Measurement and Management (PMA 2002) Boston, MA, USA July 2002; Butler A. Letza S.R. and Neale B. (1997).

BURNS N. and GROVE sk (2003) Understanding Nursing Research. London. wbSaunders. Company. •. CORMACK D. ed. (1996) The Research Process in Nursing. 3rd ed. ... perseus.herts.ac.uk/uhinfo/library/u23153_3.pd

Burns, N., & Grove, S.K. (1987). The practice of research, conduct, critique, and utilization. Philadelphia: Saunders.

Businessdailyafrica.com (29 November 2012 Camp, R. (1989). The search for industry best practices that lead to superior performance. Productivity Press

Chenhall, R., 2003. Management control system design within its organizational context: Findings from contingency-based research and directions for the future, Accounting, Organizations and Society.

Chin, K.S., Pun, K.F. and Hua, H.M. (2001), “Consolidation of China’s quality transformation efforts: a review”, International Journal of Quality & Reliability Management, Vol. 18 No. 8.

Chhikara, Jitendra. "JIT Savings - Myth or Reality?" Business Horizons. May-June, 1995. http://www.findarticles.com/p/articles/mi_m1038/is_n3_v38/ai_16889371 Aqu ired April 1, 2005.

Ciborra, C. (2002). The Labyrinths of Information: Challenging the Wisdom of Systems. Oxford, UK: Oxford University Press

Clifton, Bird, Albano & Townsend (2004). "Target Costing; Market-Driven Product Design". Marcel Dekker, Inc.

Cobbold, I. and Lawrie, G. (2002a). "The Development of the Balanced Scorecard as a Strategic Management Tool". Performance Measurement Association 2002 Cobbold, I and Lawrie, G (2002b). "Classification of Balanced Scorecards based on their effectiveness as strategic control or management control tools". Performance Measurement Association 2002.

Computer Studies. Frederick Nyawaya. 2008. Computer science is the study of computation." Computer Science Department, College of Saint Benedict, Saint John's University

Computer Science is the study of all aspects of computer systems, from the theoretical foundations to the very practical aspects of managing large software projects."Massey University

Coy, Wolfgang (June 2004). "Between the disciplines".ACM SIGCSBulletin 36 (2). Coy, Wolfgang (June 2004). "Between the disciplines".ACM SIGCSE Bulletin 36 (2).

CSTA Committee, Allen Tucker, et alia, A Model Curriculum for K-12 Computer Science (Final Report), (Association for Computing Machinery, Inc., 2006) Cua, K. O.; McKone, K. E.; Schroeder, R. G. (2001). "Relationships between implementation of TQM, JIT, and TPM and manufacturing performance". Journal of Operations Management .

Culnan, M. J. Mapping the Intellectual Structure of MIS, 1980-1985: A Co-Citation Analysis, MIS Quarterly, 1987.

Davis, Timothy; Geist, Robert; Matzko, Sarah; Westall, James (March 2004). "τ´εχνη: A First Step". Technical Symposium on Computer Science Education: Denning, Peter (July 1999). "COMPUTER SCIENCE: THE DISCIPLINE". Encyclopaedia of Computer Science (2000 Edition). "The Domain of Computer Science

Denning, Peter (June 2007). Ubiquity a new interview with Peter Denning on the great principles of computing 2007(June).

Denzin, Norman K. & Lincoln, Yvonna S. (Eds.). (2005). The Sage Handbook of Qualitative Research (3rd ed.). Thousand Oaks, CA: Sage Dinero, Donald (2005). Training Within Industry: The Foundation of. Productivity Press.

Dostal, J. School information systems (Skolni informacni systemy). In Infotech 2007 - modern information and communication technology in education. Olomouc, EU: Votobia, 2007.

Douglas W. Hubbard "How to Measure Anything: Finding the Value of Intangibles in Business" John Wiley & Sons, 2007. Easy.com (13 November 2012). Easygroup. Retrieved 2 April 2013

El Sawy, O. (2003): The IS core –IX: The 3 faces of IS identity: connection, immersion, and fusion.Communications of AIS.

Emiliani, Bob; Stec, David; Grasso, Lawrence; Stodder, James (2007). Better Thinking, Better Results: Case Study and Analysis of an Enterprise-Wide Lean Transformation (2e. ed.). Kensington, CT, US: The CLBM, LLC

Energy Efficiency Benchmarking Methodology, Brussels: CEN, 2011. Epstein M J and Manzoni J F (1997). ‘The Balanced Scorecard & Tableau de Bord: A Global Perspective on Translating Strategy into Action’, INSEAD Working Paper 97/63/AC/SM

Europe Japan Centre, Kaizen Strategies for Improving Team Performance, Ed. Michael Colenso, London: Pearson Education Limited, 2000

Fahey, Jonathon. "Just in Time Meets Just Right (Toyota Manufacturing Schedule)." Forbes. July 5, 2004. vol. 173, i 14, p. 66. Acquired from Business and Company Database April 1, 2005.

Fastjet. Retrieved on 7 May 2013. "Registered Office and Head Office fastjet Plc Suite 2C First Point Buckingham Gate Gatwick Airport RH6 0NT

Fastjet. Retrieved on 7 May 2013. "fastjet Tanzania Plot No 767/39, Suite No. 1 Samora Avenue Dar es Salaam P.O. Box 38639 Upanga

Fastjet. Retrieved on 7 May 2013. "fastjet Head Office Plot No 767/39, Suite No. 1 Samora Avenue P.O. Box 38639 Upanga Dar es Salaam Tanzania

Fastjet. Retrieved 29 August 2013. Fastjet. 28 August 2013. Retrieved 29 August 2013 Fastjet.com. Retrieved 17 December 2012. Freeman, Peter; Hart, David (August 2004)

Galliers, R.D., Markus, M.L., & Newell, S. (Eds) (2006).Exploring Information Systems Research Approaches.New York, NY: Routledge.

Graban, Mark; Joe, Swartz (2012). Healthcare Kaizen: Engaging Front-Line Staff in Sustainable Continuous Improvements (1 ed.). Productivity Press.

Greenberg, David. "Just-In-Time Inventory System Proves Vulnerable to Labor Strife." Los Angeles BusinessJournal. October7,2002 http://www.findarticles.com/p/articles/mi_m5072/is _40_24/ai_93009975 Aquired April 1, 2005.

Hamel, Mark (2010). Kaizen Event Fieldbook: Foundation, Framework, and Standard Work for Effective Events. Society Of Manufacturing Engineers. Retrieved 20 April 2013.

Hanebuth, D. (2002). Rethinking Kaizen: An empirical approach to the employee perspective. In J. Felfe (Ed.), Organizational Development and Leadership (Vol. 11, pp. 59-85). Frankfurt a. M.: Peter Lang

Hayes, Helen; Onkar Sharma (February 2003). "A decade of experience with a common first year program for computer science, information systems and information technology majors". Journal of Computing Sciences in Colleges.

Hevner, March, Park & Ram (2004): Design Science in Information Systems Research. MIS Quarterly.

Hoganson, Ken (December 2001). "Alternative curriculum models for integrating computer science and information systems analysis, recommendations, pitfalls, opportunities, accreditations, and trends". Journal of Computing Sciences in Colleges.

Holloway I. Wheeler S. Qualitative Research in Nursing 2nd Blackwell Publishing Melbourne, Australia 2002 30.

Horngren, C., Sundem, G. and Stratton, W., 2005. Introduction to Management Accounting, New Jersey, Pearson.

How to Build Quality,' Economist, September 23, 1989, 91-92. Imai, Masaaki (1986). Kaizen: The Key to Japan's Competitive Success. New York: Random House

Imai, Masaaki (1986). Kaizen: The Key to Japan's Competitive Success. McGraw- Hill/Irwin.

Imai, Masaaki (1997-03-01). Gemba Kaizen: A Commonsense, Low-Cost Approach to Management (1e. ed.). McGraw-Hill.

Imperial College London - Information Systems Engineering degree - Information Systems Engineering

International Controller Association: Statement Balanced Scorecard; Gauting, Germany, 2003

Investment Decisions and Capital Budgeting, Prof. Campbell R. Harvey; The Investment Decision of the Corporation, Prof. Don M. Chance

Jensen, Michael C., "Value Maximization, Stakeholder Theory, and the Corporate Objective Function" (October 2001). Unfolding Stakeholder Thinking, eds. J. Andriof, et al, (Greenleaf Publishing, 2002).

Jessup, Leonard M.; Joseph S. Valacich (2008).Information Systems Today (3rd ed.). Pearson Publishing. Pages ??? & Glossary.

Johnson, Cory. "Just In Time - Industry Trend or Event?" The Industry Standard. February 26, 2001. http://www.findarticles.com/p/articles/mi_m0HWW/is_8_4/ai_71324386 Aqui red April 1, 2005.

John, W., and Joe, P. (2002) "Strategic Planning for Information System." 3rd Ed. West Sussex. John wiley & Sons Ltd

Kaplan, R. S., & Norton, D. P. (2004). Measuring the strategic readiness of intangible assets. Harvard Business Review.

Kaplan, R. S., & Norton, D. P. (2004). Strategy maps: Converting intangible assets into tangible outcomes. Boston: Harvard Business School Press

Kaplan R.S. and Norton D.P. (2000). The Strategy Focused Organization, HBS Press, USA

Kaplan R S and Norton D P (1996) "Using the Balanced Scorecard as a strategic management system", Harvard Business Review Jan – Feb.

Kaplan R S and Norton D P (1996) "Balanced Scorecard: Translating Strategy into Action" Harvard Business School Press

Kaplan R S and Klein N (1995) "Chemical Bank: Implementing the Balanced Scorecard" Harvard Business School Press

Kaplan R S and Norton D P (1993) "Putting the Balanced Scorecard to Work", Harvard Business Review Sep – Oct.

Kaplan R S and Norton D P (1992) "The Balanced Scorecard: measures that drive performance", Harvard Business Review Jan – Feb.

Kaplan, Robert S. and Bruns, W. Accounting and Management: A Field Study Perspective (Harvard Business School Press, 1987)

Keen, P. G. W. MIS Research: Reference Disciplines and A Cumulative Tradition, in Proceedings of the First International Conference on Information Systems, E. McLean (ed.), Philadelphia, PA, 1980.

Kelly, Sue; Gibson, Nicola; Holland, Christopher; Light, Ben (July 1999). "Focus Issue on Legacy Information Systems and Business Process Engineering: a Business Perspective of Legacy Information Systems".Communications of the AIS 2 (7).

Kenneth Allan; Kenneth D. Allan (2 November 2005).Explorations in Classical Sociological Theory: Seeing the Social World. Pine Forge Press.

Khazanchi, Deepak; Bjorn Erik Munkvold (Summer 2000). "Is information system a science? an inquiry into the nature of the information systems discipline". ACM SIGMIS Database 31.

Kock, N., Gray, P., Hoving, R., Klein, H., Myers, M., & Rockart, J. (2002). Information Systems Research Relevance Revisited: Subtle Accomplishment, Unfulfilled Promise, or Serial Hypocrisy? Communications of the Association for Information Systems.

Kroenke, D M. (2008). Experiencing MIS. Prentice-Hall, Upper Saddle River, NJ Kurtzman J (1997) "Is your company off course? Now you can find out why", Fortune Feb 17.

Kroenke, David (2008). Using MIS - 2nd Edition Laraia, Anthony C.; Patricia E. Moody, Robert W. Hall (1999). The Kaizen Blitz: accelerating breakthroughs in productivity and performance. John Wiley and Sons. Retrieved 6 February 2010. Laudon, K.C. and Laudon, J.P. Management Information Systems, (2nd edition), Macmillan, 1988.

Lewis, W.G.; Pun, K.F.; Lall, T.R.M. (2006). "Exploring soft versus hard factors for TQM implementation in small and medium-sized enterprises". International Journal of Productivity and Performance Management 55 (7):

Lindsay, John (2000). Information Systems – Fundamentals and Issues. Kingston University, School of Information Systems

Maciariello, J. and Kirby, C., 1994. Management Control Systems - Using Adaptive Systems to Attain Control, New Jersey, Prentice Hall.

Maisel, L.S., "Performance measurement: the Balanced Scorecard approach", Journal of Cost Management, Vol. 6 No. 2, 1992.

M. M. Feldman (1992). "Audit in psychotherapy: the concept of Kaizen". Psychiatric Bulletin. Royal College of Psychiatrists.

Mansour, O., Ghazawneh, A. (2009) Research in Information Systems: Implications of the constant changing nature of IT capabilities in the social computing era, in Molka-Danielsen, J. (Ed.): Proceedings of the 32nd Information Systems Research Seminar in Scandinavia, IRIS 32, Inclusive Design, Molde University College, Molde, Norway, August 9–12, 2009.

Max Weber; Hans Heinrich Gerth; Bryan S. Turner (7 March 1991). From Max Weber: essays in sociology. Psychology Press. Retrieved 22 March 2011 Mingers, J., and Stowell, F. (eds.). Information Systems: An Emerging Discipline?, McGraw- Hill, London, 1997

Maskell & Baggaley (December 19, 2003). "Practical Lean Accounting". Productivity Press, New York, NY.

Maurer, Robert (2004). One Small Step Can Change Your Life: The Kaizen Way. Workman.

Maurer, Robert. "One Small Step Can Change Your Life: The Kaizen Way" Maurer, Robert (2012). The Spirit of Kaizen: Creating Lasting Excellence One Small Step at a Time (1 ed.). McGraw-Hill.

Marc S. Silver, M. Lynne Markus, Cynthia Mathis Beath (Sept. 1995). "The Information Technology Interactive Model: A Foundation for the MBA Core Course". MIS Quarterly.

March S., Smith G. (1995) Design and natural science inInformation Technology (IT), Decision Support Systems, Vol.15.

Niven, Paul R. (2006) "Balanced Scorecard. Step-by-step. Maximizing Performance and Maintaining Results".

Norreklit H. (2000), The balance on the Balanced Scorecard - a critical analysis of some of its assumptions, Management Accounting Research,11.

O'Brien, J A. (2003). Introduction to information systems: essentials for the e- business enterprise. McGraw-Hill, Boston, MA

O'Leary, Timothy and Linda. (2008). Computing Essentials Introductory 2008. McGraw-Hill on Computing2008.com

Olve N., Roy J., Wetter M. (1999 - English translation, 1st published in Swedish 1997); "Performance Drivers: A practical guide to using the Balanced Scorecard", Wiley, UK.

Orlikowski, W., Iacono, C. (2001): Research commentary: desperately seeking the “IT” in IT research—a call to theorizing about the IT artifact. Information Systems Research.

Papalexandris, A., Ioannou, G. and Prastacos, G.P. (2004) Implementing the Balanced Scorecard in Greece: a software firm’s experience. Long Range Plannings. Papalexandris, A., Ioannou, G., Prastacos, G.P. and Soderquist, K.E. (2005) An integrated methodology for putting the Balanced Scorecard into action. European Management Journal.

Parahoo K. Nursing research: principles, process and issues. Basingstoke: Macmillan; 1997.

Pearson Custom Publishing & West Chester University, Custom Program for Computer Information Systems (CSC 110), (Pearson Custom Publishing, 2009) Glossary.

Performance Drivers: A practical guide to using the Balanced Scorecard", Nils- Goran Olve, JanRoy, Magnus Wetter. John Wiley & Sons, 1999

Per Nikolaj Bukh & Teemu Malmi "Re-Examining the Cause-and-Effect Principle of the Balanced Scorecard"

Polack, Jennifer (December 2009). "Planning a CIS Education Within a CS Framework". Journal of Computing Sciences in Colleges

Polit, D.F., Beck, C.T., Hungler, B.P. (2001) Essentials of Nursing Research: Methods, Appraisal,and Utilisation(5th edn). Philadelphia: Lippincott

Pragman, Claudia. "JIT II: a purchasing concept for reducing lead times in time- based competition. (just-in-time management)." Business Horizons, July-August 1996.

Putting the Balanced Scorecard to Work", Harvard Business Review, Sept. 1993 Rainer, R. Kelly Jr and Casey G. Cegielski. Introduction to Information System: Support and Transforming Business Fourth Edition. New Jersey: John Wiley and Sons, Inc., 2012. Print.

Rainer, R. Kelly and Cegielski, Casey G. (2009). "Introduction to Information Systems: Enabling and Transforming Business, 3rd Edition"

Rohm, Howard (2004). "A Balancing Act", Perform Magazine, v. 2 no. 2.

Rohm, Howard and Halbach, L. (2004). "Sustaining New Directions" Perform Magazine v. 3 no. 2.

Sage, S.M. "Information Systems: A brief look into history", Datamation, 63-69, Nov. 1968. - Overview of the early history of IS.

Sapp, Richard, David Crawford and Steven Rebishcke "Article title?" Journal of Bank Cost and Management Accounting (Volume 3, Number 2), 1990

Scotchmer, Andrew (2008). 5S Kaizen in 90 Minutes. Management Books 2000 Ltd. Senior Scholars (2007) AIS Senior Scholars Forum Subcommittee on Journals: A baseket of six (or eight) A* journals in Information Systems Archived SEI Report, "Glossary"

Simons, 1995, Levers of Control, Boston: Harvard Business School Press, p. 5 Sisodia R, Sheth J., Wolfe D.B., "firms of endearment" (2007)

"Six Sigma vs. Total Quality Management". Retrieved April 19, 2010 Staubus, George J. Activity Costing and Input-Output Accounting (Richard D. Irwin, Inc., 1971).

Sullivan, Arthur; Steven M. Sheffrin (2003). Economics: Principles in action. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall.

Sullivan, arthur; Steven M. Sheffrin (2003). Economics: Principles in action. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall..

"Taking the First Step with PDCA". 2 February 2009. Retrieved 17 March 2011. The Daily Telegraph

The Balanced Scorecard - Measures that Drive Performance", Harvard Business Review, Feb. 1992

The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, Boston (1996)

The Theory of the Growth of the Firm", New York, John Wiley and Sons, 1959

The design and implementation of Activity Based Costing (ABC): a South African survey The Joint Task Force for Computing Curricula 2005.Computing Curricula 2005: The Overview Report (pdf) Tozawa, Bunji; Japan Human Relations Association (1995). The improvement engine: creativity & innovation through employee involvement: the Kaizen teian system. Productivity Press. Retrieved 6 February 2010. Using MIS. Kroenke. 2009. Varshney, R.L.; K.L. Maheshwari (2010). Manegerial Economics. 23 Daryaganj, New Delhi 110002: Sultan Chand & Sons. Velmurugan, Manivannan Senthil. "The Success And Failure of Activity-Based Costing Systems." Journal of Performance Management 23.2 (2010): 3-33. Business Source Complete. Web. 15 Mar. 2012 Voelpel, S., Leibold M., Eckhoff R., Davenport T. (2006), The tyranny of the Balanced Scorecard in the innovation economy, Journal of Intellectual Capital, Vol. 7 Washington, DC: Kaiser Associates. 1988. Weed, Julie (July 10, 2010). "Factory Efficiency Comes to the Hospital". The New York Times. Wisner, J., Leong, G., Tan, K. "Principles of Supply Chain Management: A Balanced Approach." Yin, R.K., 2008. Case Study Research: Design and Methods Fourth Edition., SAGE Publications Inc.

APPENDIXIES Photo 1.1: Passengers of 540/Fast Jet Company Ltd arriving at Dar es Salaam International Airport

Source: Photograph by Fast Jet, 2013

Photo: 1.2 Fastjet's Flight Attendants

Source: Photograph by Fast Jet, 2013

Photo 1.3: A press meeting in Dar es Salaam convened by the Chief Commercial Officer of fastjet Richard Bodin at the 540/Fast Jet Company Ltd responding on several challenges that face the company

Source: Photograph by Fastjet, 2013

Figure 3.1: Map of the city of Dar es salaam

Source: Fasjet, 2013