Title:	Internal control for sustainable development of small scale enterprises in lagos state: a study of selected local governments
Authors:	Idowu Adeiyi, Segun Ganiyu Adeniran, Busari
Citation:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2017, č. 2, s. 28-35.
Issue Date:	2017
Publisher:	Západočeská univerzita v Plzni
Document type:	článek article
URI:	http://hdl.handle.net/11025/29147
ISSN:	1805-0603
Keywords:	interní kontrola;udržitelný rozvoj;organizační struktura;čistý zisk marže
Keywords in different language:	internal control;sustainable development;organization structure;net profit margin
Abstract in different language:	The study examines the influence of internal control system on small scale enterprises sustainable development. The specific objective is to determine the influence of organizational structure and recruitment of personnel in small scale enterprises on their net profit margin. The study adopted survey design. Questionnaires were employed for gathering primary data and secondary data was obtained from the books of account. The researcher employed the purposive sampling technique in selecting participants for the study. Linear regression technique was employed as the basic statistical tool for data analyses in this study, with the aid of SPSS 20.0 software. We discovered significant relationship between organizational structures and recruitment of personnel in small scale enterprises and net profit margin. We recommend that there should be no fusion of personality between the owner of the business and the business. This will encourage the business owner to have good organization structure. Once there is separation of duties among the personnel, it will induce efficient and effective internal control in the organization.
Rights:	© Západočeská univerzita v Plzni
Appears in Collections:	Číslo 2 (2017) Číslo 2 (2017)

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