EFFECT OF RESULTS AND ADMINISTRATIVE CONTROLS ON PERFORMANCE OF MANUFACTURING SMALL AND MEDIUM ENTERPRISES (SME’s) IN LAGOS STATE, NIGERIA
| dc.contributor.author | Abdulrasaq Mustapha | |
| dc.date.accessioned | 2026-05-24T19:04:58Z | |
| dc.date.available | 2026-05-24T19:04:58Z | |
| dc.date.issued | 2025 | |
| dc.description.abstract | Effective management control is essential to align employee goals with organizational objectives and ensure long-term survival. However, frequent failures due to poor control practices have raised concerns across sectors. This study examines how results and administrative controls influence the performance of manufacturing SMEs in Lagos, Nigeria. Using a cross-sectional design, data were collected from 848 randomly selected managers through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings reveal that diagnostic and interactive uses of results control positively affect organizational performance (β=0.372, p<0.05; β=0.317, p<0.05). Administrative and social controls also have significant positive effects (β=0.214, p<0.05), while the combined use of results and administrative controls shows no significant impact. The study confirms the importance of employing both accounting-based and non-accounting-based controls to enhance alignment and performance. SMEs are encouraged to integrate diagnostic and interactive controls, variance analysis, and social mechanisms to monitor subordinates effectively with minimal supervision costs. | |
| dc.identifier.issn | ISSN (Online) 2620-9756 | |
| dc.identifier.uri | https://kwasuspace.kwasu.edu.ng/handle/123456789/7312 | |
| dc.language.iso | en | |
| dc.publisher | Journal of Management and Accounting | |
| dc.relation.ispartofseries | Vol. 8, No. 2, | |
| dc.title | EFFECT OF RESULTS AND ADMINISTRATIVE CONTROLS ON PERFORMANCE OF MANUFACTURING SMALL AND MEDIUM ENTERPRISES (SME’s) IN LAGOS STATE, NIGERIA | |
| dc.type | Article |