Financial controls and firms' performance in the manufacturing sector in Nigeria
by O.L. Kuye; A.A. Sulaimon
International Journal of Business Excellence (IJBEX), Vol. 5, No. 1/2, 2012

Abstract: This study investigates the relationship between financial controls and firms' performance in the manufacturing sector in Nigeria. Data were generated by means of questionnaires to 670 manufacturing firms on financial controls and performance variables. Responses from the survey were statistically analysed using descriptive statistics, product moment correlation, regression analysis and Z-test (approximated with the independent samples t-test). The results of the study indicate a statistically significant relationship between financial controls and firms' performance as well as reveal a significant difference between the performance of firms whose financial controls are deep and the performance of firms whose financial controls are shallow. The implications of this study include the need for manufacturing firms to demonstrate high level of commitment to financial controls for increased performance.

Online publication date: Thu, 31-Jul-2014

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