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, 29-Dec-2011

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Business Excellence (IJBEX):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?


Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com