This paper aims to appraise the influence of strategic control tactics on financial performance. The goal is to examine the mediating effect of the resource allocation process on the relationship between financial performance and five strategic control tactics. A quantitative hypothetico-deductive methodology was used in this study. A basic random sample of the Ministry of Finance–North Lebanon’s workforce was used to conduct an electronic questionnaire. A total of 232 valid responses were collected. Two statistical analysis methods, an exploratory and a confirmatory factor analysis, were implemented. The sample adequacy was confirmed by a KMO value higher than 0.7 before instigating the principal component analysis (PCA). The latter kept more than 60% of the initial data while structuring the data. The findings of the KMO and Barlett tests supported the adoption of PCA. The correlation matrix confirmed a statistically significant relationship between resource allocation, financial success, and strategic control techniques. The structural equation model (SEM) validated the linear correlations and statistical significance between the variables. The hypotheses were examined. Results confirmed that the model satisfactorily fits the data. The RMSEA is below the 0.05 threshold. The incremental indices are higher than 0.9. Results confirmed that the resource allocation process mediates the relationship between preventive control, operational control, special alert control, implementation control, and financial performance.

This study examines how the post-reform corporate governance environment is associated with organisational accountability in Saudi Arabian listed firms and whether board practices represent potential pathways through which this association occurs in ownership-concentrated companies. A convergent mixed-methods design combines interviews with 28 governance actors and an unbalanced panel of 164 non-financial listed firms covering 2015 to 2024 (1476 firm-year observations). The qualitative and quantitative strands were conducted in parallel and integrated through a joint display that assessed convergence, complementarity, and tension across findings. The post-reform period is positively associated with organisational accountability, board independence, committee strength, and board gender diversity, while ownership concentration attenuates the reform-accountability association. Because the nationwide reform applied to listed firms concurrently and no untreated comparison group is available, the estimates are interpreted as conditional longitudinal associations rather than changes attributable specifically to regulation. Interview evidence indicates that stronger formal structures do not invariably correspond with behavioural independence or substantive scrutiny. The study contributes an institutional-translation account in which regulatory expectations acquire organisational meaning through board practices but remain conditioned by concentrated ownership and wider institutional change.

This work is licensed under a Creative Commons Attribution 4.0 International License. This issue of the journal "Corporate Law & Governance