MANAGEMENT CONTROL PRACTICES AND PERFORMANCE OF SMEs IN MALAYSIA: A COMBINED APPROACH OF THE BALANCED SCORECARD AND LEVERS OF CONTROL
This paper examines the combined impact of two management control frameworks, namely the Balanced Scorecard (BSC) and the Levers of Control (LOC), on the performance of Malaysian Small and Medium Enterprises (SMEs). The BSC focuses on key performance indicators across four perspectives: Customer, financial, internal bu...