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Effect of Internal Control System on Employee Performance of Small-Scale Manufacturing Enterprises in Ondo State, Nigeria 内部控制制度对尼日利亚翁多州小型制造企业员工绩效的影响
Pub Date : 2018-07-03 DOI: 10.5296/HRR.V2I1.13016
Adedeji Abosede Olufunmilayo, Olubodun Opeyemi Hannah
The study was aimed at examining the influence of internal control system on employee performance. The population was 4,500 enterprises registered with the Nigerian Association of Small Scale Industrialists (NASSI) in Ondo State, out of which 195 randomly selected manufacturing enterprises formed the sample of the study. Primary data were collected and analysed using percentages and mean. The hypothesised model structure was analysed using ordered logistic regression with the significant level at p=0.05. The Pseudo R2 of 0.0353 indicated that the significant independent variables of the model accounted for 3.53% variation in the employee performance. Other factors which did not form part of the variables of the model accounted for the remaining variation. The study revealed that control environment and monitoring have significant effect on employee performance. The study concluded that internal control system significantly have influence on employee performance of small scale manufacturing enterprises in Ondo State, Nigeria. It was recommended that small scale manufacturing enterprises should give priority to be implementation of internal control system components since they influence employee performance and ultimately organisational performance.
本研究旨在探讨内部控制制度对员工绩效的影响。人口是在Ondo州的尼日利亚小型工业家协会(NASSI)注册的4,500家企业,其中195家随机选择的制造企业构成了研究样本。收集原始数据并使用百分比和平均值进行分析。对假设的模型结构进行有序逻辑回归分析,p=0.05为显著水平。伪R2为0.0353,表明模型的显著自变量对员工绩效的影响为3.53%。其他不构成模型变量一部分的因素解释了剩余的变化。研究发现,控制环境和监控对员工绩效有显著影响。研究发现,内部控制制度对尼日利亚翁多州小型制造企业的员工绩效有显著影响。建议小型制造企业应优先实施内部控制系统的组成部分,因为它们影响员工绩效,最终影响组织绩效。
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引用次数: 6
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Human Resource Research
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