EFFECT OF RESULTS AND ADMINISTRATIVE CONTROLS ON PERFORMANCE OF MANUFACTURING SMALL AND MEDIUM ENTERPRISES (SME’s) IN LAGOS STATE, NIGERIA
Keywords:
Results Control, Administrative Control, Social Control, Performance
Abstract
The forms and nature of controls employed by managers to ensure an alignment of subordinate goal with overall organization goals is more critical to organization long term survival. However, given the rate of failures being reported as consequence of inappropriate use of management control across sectors, this study investigated the degree at which results and administrative control explain variation in Manufacturing SMESs performance in Lagos, Nigeria. Cross-sectional research approach was design to collect primary data, using structure questionnaire administered to randomly selected eight hundred and forty eight managers (848).The collected data was analyzed inferentially through Partial-Least Square Structural Equation Model(PLS-SEM).The results from the analysis revealed that: diagnostic use of control has positive impact on organization performance(β=0.372, P-value < 0.05); significant positive relation exists between interactive use of control and SMEs performance(β=0.317, P-value < 0.05) ;the use administrative control has significant impact on SMEs performance(β=0.214, P-value < 0.05) and social control also significantly explain variation in SMEs performance (β=0.214, P-value < 0.05).However, this study observed no significant relation between combined used of result and administrative control on performance. These findings have empirically confirmed the critical role of using results control diagnostically and interactively as well as other non-accounting-based controls to align subordinates’ objectives with organization goals and in effect improve performance. Therefore, SMEs organizations are encouraged to utilize these various forms of controls in their day-to-day activities to continually monitor their subordinate with minimal supervision costs. It is advisable for SMEs organization to deploy budget preparation beyond setting of targets by conducting variances analysis of the budget with actual report in a manner that critical performance variables that require urgent attentions are identified. They should also see the relevance of both administrative and social control in addressing organization activities that are not amenable to result control devices.
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References
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Chenhall, R.H., 2003. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28, 127–168.
Chong, V., Chong, K.M., (1997). Strategic choices, environmental uncertainty and sbu performance: a note on the intervening role of management accounting systems. Accounting and Business Research, 27, 268–276.
Davila, A. and Foster, G. (2007): Management Control Systems in Early-Stage Startup Companies, The Accounting Review, 82 (4), 907-937
Davila, T. (2005): An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms, in: Accounting, Organizations and Society, 30 (3), 223-248
Dunk, A.S., (1990). Budgetary participation, agreement on evaluation criteria and managerial performance: a research note. Accounting, Organizations and Society, 15(3), 171-178.
Durden, C. (2008). Towards a socially responsible management control system. Accounting, Auditing and Accountability Journal, 21(5), 671–694. https://doi.org/10.1108/09513570810872969
Fadeyi, O., & Oke, A. (2015). Impact of Organizational Structure on Organizational Performance. https://www.researchgate.net/publication/291336611
Fu, W. & Deshpande, S.P. (2014). The impact of caring climate, job satisfaction, and organizational commitment on job performance of employees in a china’s insurance company. Journal of Business and Ethics 124, 339–349.
Georgiadis, A., & Pitelis, C. N. (2016). The Impact of Employees’ and Managers’ Training on the Performance of Small- and Medium-Sized Enterprises: Evidence from a Randomized Natural Experiment in the UK Service Sector. British Journal of Industrial Relations, 54(2), 409–421. https://doi.org/10.1111/BJIR.12094
Gupta, A.K., Govindarajan, V., (1984). Business unit strategy, managerial characteristics, and business unit effectiveness at strategy implementation. Academic. Management Journal. 27 (1):25–41
Henri, J.F., (2006). ‘Management Control Systems and Strategy: A Resource-based Perspective. Accounting, Organizations and Society, 31, 529-558.
Ilias, N., Zuriati, W., Zakaria, W., &Abdulatiff, N. K. (2017). modeling the organizational culture, management control systems and performance among malaysian local, 1(5), 41–52
Jaworski, B. J.Stathakopoulos, V.Krishnan, H. S. (1993): Control Combinations in Marketing: Conceptual Framework and Empirical Evidence, in: Journal of Marketing, 57(1), 57-69
Jayamaha, Ariyarathna. (2012). Efficiency of small financial institutions in sri lanka using data envelopment analysis. “Journal of Emerging Trends in Economics and Management Sciences (JETEMS)”. 3. 565-573.
Jiang, Y., Li, P., Wang, J., & Li, H. (2019). Relationships Between Kindergarten Teachers’ Empowerment, Job Satisfaction, and Organizational Climate: A Chinese Model. Journal of Research in Childhood Education, 33(2), 257–270. https://doi.org/10.1080/02568543.2019.1577773
Joshua, O., Ahmed, N., Joshua, O., & Mohammed, N. A. (2013). Budget Target Setting and Effective Performance Measurement in Nigerian Hospitality Industry, 1(3), 39–50
Kim, Y., & Ployhart, R. E. (2014). The effects of staffing and training on firm productivity and profit growth before, during and after the great recession. Journal of Applied Psychology, 99(3), 361–389.
King, R., Clarkson, P.M., Wallace, S., 2010. Budgeting practices and performance in small healthcare businesses. Management Accounting Research, 21, 40–55.
Kleine, C., &Weißenberger, B. E. (2013). Leadership impact on organizational commitment : the mediating role of management control systems choice. https://doi.org/10.1007/s00187-013-0181-3
Liao, Y.S. (2006): The Effect of Fit between Organizational Life Cycle and Human Resource Management Control on Firm Performance, in: Journal of American Academy of Business, Cambridge, 8 (1), 192-196
Malmi, T. & Brown,D. A. (2008). Management control systems as a package--Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287-300
Marcoulides, G. A. and Heck, R. H. (1993): Organizational Culture and Performance: Proposing and Testing a Model, in: Organization Science, 4 (2), 209-225
Marginson, D.E.W., & Ogden, S., (2005). coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviors. Journal of Accounting, Organizations and Society, 30(5), 435-456.
Merchant, K. A. (1990). The effects of financial controls on data manipulation and management Myopia. Accounting, Organizations and Society, 15(4), 297–313. https://doi.org/10.1016/0361-3682(90)90021-L
Merchant, K.A., & Van der Stede, W.A., (2007). Management control systems: performance measurement, evaluation and incentives. 2nd ed. London. Prentice Hall
Mia, L., (1989). The impact of participation in budgeting and job difficulty on managerial performance and work motivation: a research note. Journal of Accounting, Organizations and Society, 14(4), 347-357.
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The accounting review, 50(2), 274-284.
Morgan, P. J., & Long, T. Q. (2020). Financial literacy, financial inclusion, and savings behavior in Laos. Journal of Asian Economics, 68. https://doi.org/10.1016/j.asieco.2020.101197
Münstermann, B., Eckhardt, A. & Weitzel, T. (2010). The performance impact of business process standardization: An empirical evaluation of the recruitment process. Business Process Management Journal, 16(1), 29-56.
Ogbonna, E. and Harris, L. C. (2000): Leadership style, organizational culture and performance: empirical evidence from UK companies, in: International Journal of Human Resource Management, 11 (4), 766–788
Okafor, N.C., Kalu, A.E., & Ozioma, O.H. (2017). Effect of organizational structure on performance of selected manufacturing companies in Enugu State Nigeria. The International Journal Of Business & Management, 5(5), 190-206.
Osama M., Husam, A., Mohammed, I., & Abdulhadi R. (2013). The impact of budgetary participation on managerial performance: Evidence from Jordanian University executives. Journal of Applied Finance & Banking, 3(3), 133-156.
Osundina, K. C. & Osundina, J. A. (2012). Budgeting processes and the performance of food and beverages manufacturing companies in Nigeria. International Journal of Economic Development Research and Investment; 3(3), 61-69.
Shabbier, M.S. (2016). Organizational structure and employee’s performance: a study of brewing firms in Nigeria. American Research Journal of Business and Management, 3(1), 1-16.
Shields, M.D. and Young, S.M., 1993, ‘Antecedents and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information’, Journal of Management Accounting Research, Vol.5,265-280
Shonin, E.S., Van Gordon, W., Dunn, T., Singh, N. & Griffiths, M.D. (2014). Meditation Awareness Training (MAT) for work-related wellbeing and job performance: A randomized controlled trial. International Journal of Mental Health and Addiction, 12, 806–823.
Siyanbola, T.T. (2013). The impact of budgeting and budgetary control on the performance of manufacturing company In Nigeria. Journal of Business Management & Social Sciences Research, 2(12), 8-16.
Snell, S. A., & Youndt, M. A. (1995). Human resource management and firm performance: Testing a contingency model of executive controls. Journal of management, 21(4), 711-737.
Speckbacher, G. (2008). Nonprofit versus corporate governance: An economic approach. Nonprofit Management and Leadership, 18(3), 295–320. https://doi.org/10.1002/NML.187
Sung, S. Y., & Choi, J. N. (2014). Do organizations spend wisely on employees? Effects of training and development investments on learning and innovation in organizations. Journal of organizational behavior, 35(3), 393-412.
Thomas, K. D. (2015). The Psychic Cost of Tax Evasion. Boston College Law Review, 56. https://heinonline.org/HOL/Page?handle=hein.journals/bclr56&id=617&div=&collection=
Van der Stede, W. A. (2000). The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation. Journal of Accounting, Organizations and Society, 25(6), 609-622. doi:10.1016/s0361-3682(99)00058-6
Venkatraman, N., & Ramamujam, V. (1987). Measurement of business economic performance: an examination of method convergence. Journal of Management (Spring), 109–122.
Verbeeten, F. H. M., & Speklé, R. F. (2015). Management Control, Results-Oriented Culture and Public Sector Performance: Empirical Evidence on New Public Management. Organization Studies, 36(7), 953–978. https://doi.org/10.1177/0170840615580014
Wales, W. J., Covin, J. G., & Monsen, E. (2020). Entrepreneurial orientation: The necessity of a multilevel conceptualization. Strategic Entrepreneurship Journal, 14(4), 639–660. https://doi.org/10.1002/SEJ.1344
Wang, Z., Liu, Y., & Liu, S. (2019). Authoritarian leadership and task performance: the effects of leader-member exchange and dependence on leader. Frontiers of Business Research in China, 13(1), 1–15. https://doi.org/10.1186/S11782-019-0066-X/FIGURES/2
Widener, S.K., 2007. An empirical analysis of the levers of control framework. Accounting organizations and Society, 32, 757–788.
WIJEWARDENA, H., & de ZOYSA, A. (2001a). The Impact of financial planning and control on performance of SMES in Austrialia. Journal of Enterprising Culture, 09(04), 353–365. https://doi.org/10.1142/S0218495801000195
Xenikou, A. and Simosi, M. (2006): Organizational culture and transformational leadership as predictors of business unit performance, in: Journal of Managerial Psychology, 21 (6), pp.566-579
Akeem, L.B. (2017). Effect of cost control and cost reduction techniques in organizational performance. Journal of International Business and Management, 14(3), 19-26.
Anderson, A., Dixon, M. A., Oshiro, K. F., Wicker, P., Cunningham, G. B., & Heere, B. (2019). Managerial perceptions of factors affecting the design and delivery of sport for health programs for refugee populations. Sport Management Review, 22(1), 80–95. https://doi.org/10.1016/J.SMR.2018.06.015
Antwi O. J., Opoku A. C., Seth A. and Margaret O. (2016) 'Assessing the human resource management practices of public banks from employees perspective: case study of selected branches of Ghana commercial bank, Kumasi. Global Journal of Human Resource Management, Vol.4, No.1, pp. 13-30.
Babnik, K., Širca, N. T., & Dermol, V. (2014). Individuals Learning in Work Teams: Support to Knowledge Management Initiatives and an Important Source of Organizational Learning. Procedia - Social and Behavioral Sciences, 124, 178–185. https://doi.org/10.1016/j.sbspro.2014.02.475
Bart, C. K. and Baetz, M. C. (1998): The Relationship between Mission Statements and Firm Performance: An Exploratory Study, in: Journal of Management Studies, 35 (6),823- 853.
Bedford, D. S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research. https://doi.org/10.1016/j.mar.2015.04.003
Bedford, D. S., & Malmi, T. (2015). Configurations of control: An exploratory analysis. Management Accounting Research, 27, 2-26.
Bhimani, A., & Bromwich, M. (2010). Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information. Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood. https://doi.org/10.1093/ACPROF:OSO/9780199546350.003.0005
Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709–737. https://doi.org/10.1016/J.AOS.2003.10.010
Chenhall, R. H., & Smith, D., (2011). A review of Australian management accounting research: 1980–2009. Journal of Accounting and Finance, 51, 173–206.
Chenhall, R.H., 2003. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28, 127–168.
Chong, V., Chong, K.M., (1997). Strategic choices, environmental uncertainty and sbu performance: a note on the intervening role of management accounting systems. Accounting and Business Research, 27, 268–276.
Davila, A. and Foster, G. (2007): Management Control Systems in Early-Stage Startup Companies, The Accounting Review, 82 (4), 907-937
Davila, T. (2005): An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms, in: Accounting, Organizations and Society, 30 (3), 223-248
Dunk, A.S., (1990). Budgetary participation, agreement on evaluation criteria and managerial performance: a research note. Accounting, Organizations and Society, 15(3), 171-178.
Durden, C. (2008). Towards a socially responsible management control system. Accounting, Auditing and Accountability Journal, 21(5), 671–694. https://doi.org/10.1108/09513570810872969
Fadeyi, O., & Oke, A. (2015). Impact of Organizational Structure on Organizational Performance. https://www.researchgate.net/publication/291336611
Fu, W. & Deshpande, S.P. (2014). The impact of caring climate, job satisfaction, and organizational commitment on job performance of employees in a china’s insurance company. Journal of Business and Ethics 124, 339–349.
Georgiadis, A., & Pitelis, C. N. (2016). The Impact of Employees’ and Managers’ Training on the Performance of Small- and Medium-Sized Enterprises: Evidence from a Randomized Natural Experiment in the UK Service Sector. British Journal of Industrial Relations, 54(2), 409–421. https://doi.org/10.1111/BJIR.12094
Gupta, A.K., Govindarajan, V., (1984). Business unit strategy, managerial characteristics, and business unit effectiveness at strategy implementation. Academic. Management Journal. 27 (1):25–41
Henri, J.F., (2006). ‘Management Control Systems and Strategy: A Resource-based Perspective. Accounting, Organizations and Society, 31, 529-558.
Ilias, N., Zuriati, W., Zakaria, W., &Abdulatiff, N. K. (2017). modeling the organizational culture, management control systems and performance among malaysian local, 1(5), 41–52
Jaworski, B. J.Stathakopoulos, V.Krishnan, H. S. (1993): Control Combinations in Marketing: Conceptual Framework and Empirical Evidence, in: Journal of Marketing, 57(1), 57-69
Jayamaha, Ariyarathna. (2012). Efficiency of small financial institutions in sri lanka using data envelopment analysis. “Journal of Emerging Trends in Economics and Management Sciences (JETEMS)”. 3. 565-573.
Jiang, Y., Li, P., Wang, J., & Li, H. (2019). Relationships Between Kindergarten Teachers’ Empowerment, Job Satisfaction, and Organizational Climate: A Chinese Model. Journal of Research in Childhood Education, 33(2), 257–270. https://doi.org/10.1080/02568543.2019.1577773
Joshua, O., Ahmed, N., Joshua, O., & Mohammed, N. A. (2013). Budget Target Setting and Effective Performance Measurement in Nigerian Hospitality Industry, 1(3), 39–50
Kim, Y., & Ployhart, R. E. (2014). The effects of staffing and training on firm productivity and profit growth before, during and after the great recession. Journal of Applied Psychology, 99(3), 361–389.
King, R., Clarkson, P.M., Wallace, S., 2010. Budgeting practices and performance in small healthcare businesses. Management Accounting Research, 21, 40–55.
Kleine, C., &Weißenberger, B. E. (2013). Leadership impact on organizational commitment : the mediating role of management control systems choice. https://doi.org/10.1007/s00187-013-0181-3
Liao, Y.S. (2006): The Effect of Fit between Organizational Life Cycle and Human Resource Management Control on Firm Performance, in: Journal of American Academy of Business, Cambridge, 8 (1), 192-196
Malmi, T. & Brown,D. A. (2008). Management control systems as a package--Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287-300
Marcoulides, G. A. and Heck, R. H. (1993): Organizational Culture and Performance: Proposing and Testing a Model, in: Organization Science, 4 (2), 209-225
Marginson, D.E.W., & Ogden, S., (2005). coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviors. Journal of Accounting, Organizations and Society, 30(5), 435-456.
Merchant, K. A. (1990). The effects of financial controls on data manipulation and management Myopia. Accounting, Organizations and Society, 15(4), 297–313. https://doi.org/10.1016/0361-3682(90)90021-L
Merchant, K.A., & Van der Stede, W.A., (2007). Management control systems: performance measurement, evaluation and incentives. 2nd ed. London. Prentice Hall
Mia, L., (1989). The impact of participation in budgeting and job difficulty on managerial performance and work motivation: a research note. Journal of Accounting, Organizations and Society, 14(4), 347-357.
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The accounting review, 50(2), 274-284.
Morgan, P. J., & Long, T. Q. (2020). Financial literacy, financial inclusion, and savings behavior in Laos. Journal of Asian Economics, 68. https://doi.org/10.1016/j.asieco.2020.101197
Münstermann, B., Eckhardt, A. & Weitzel, T. (2010). The performance impact of business process standardization: An empirical evaluation of the recruitment process. Business Process Management Journal, 16(1), 29-56.
Ogbonna, E. and Harris, L. C. (2000): Leadership style, organizational culture and performance: empirical evidence from UK companies, in: International Journal of Human Resource Management, 11 (4), 766–788
Okafor, N.C., Kalu, A.E., & Ozioma, O.H. (2017). Effect of organizational structure on performance of selected manufacturing companies in Enugu State Nigeria. The International Journal Of Business & Management, 5(5), 190-206.
Osama M., Husam, A., Mohammed, I., & Abdulhadi R. (2013). The impact of budgetary participation on managerial performance: Evidence from Jordanian University executives. Journal of Applied Finance & Banking, 3(3), 133-156.
Osundina, K. C. & Osundina, J. A. (2012). Budgeting processes and the performance of food and beverages manufacturing companies in Nigeria. International Journal of Economic Development Research and Investment; 3(3), 61-69.
Shabbier, M.S. (2016). Organizational structure and employee’s performance: a study of brewing firms in Nigeria. American Research Journal of Business and Management, 3(1), 1-16.
Shields, M.D. and Young, S.M., 1993, ‘Antecedents and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information’, Journal of Management Accounting Research, Vol.5,265-280
Shonin, E.S., Van Gordon, W., Dunn, T., Singh, N. & Griffiths, M.D. (2014). Meditation Awareness Training (MAT) for work-related wellbeing and job performance: A randomized controlled trial. International Journal of Mental Health and Addiction, 12, 806–823.
Siyanbola, T.T. (2013). The impact of budgeting and budgetary control on the performance of manufacturing company In Nigeria. Journal of Business Management & Social Sciences Research, 2(12), 8-16.
Snell, S. A., & Youndt, M. A. (1995). Human resource management and firm performance: Testing a contingency model of executive controls. Journal of management, 21(4), 711-737.
Speckbacher, G. (2008). Nonprofit versus corporate governance: An economic approach. Nonprofit Management and Leadership, 18(3), 295–320. https://doi.org/10.1002/NML.187
Sung, S. Y., & Choi, J. N. (2014). Do organizations spend wisely on employees? Effects of training and development investments on learning and innovation in organizations. Journal of organizational behavior, 35(3), 393-412.
Thomas, K. D. (2015). The Psychic Cost of Tax Evasion. Boston College Law Review, 56. https://heinonline.org/HOL/Page?handle=hein.journals/bclr56&id=617&div=&collection=
Van der Stede, W. A. (2000). The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation. Journal of Accounting, Organizations and Society, 25(6), 609-622. doi:10.1016/s0361-3682(99)00058-6
Venkatraman, N., & Ramamujam, V. (1987). Measurement of business economic performance: an examination of method convergence. Journal of Management (Spring), 109–122.
Verbeeten, F. H. M., & Speklé, R. F. (2015). Management Control, Results-Oriented Culture and Public Sector Performance: Empirical Evidence on New Public Management. Organization Studies, 36(7), 953–978. https://doi.org/10.1177/0170840615580014
Wales, W. J., Covin, J. G., & Monsen, E. (2020). Entrepreneurial orientation: The necessity of a multilevel conceptualization. Strategic Entrepreneurship Journal, 14(4), 639–660. https://doi.org/10.1002/SEJ.1344
Wang, Z., Liu, Y., & Liu, S. (2019). Authoritarian leadership and task performance: the effects of leader-member exchange and dependence on leader. Frontiers of Business Research in China, 13(1), 1–15. https://doi.org/10.1186/S11782-019-0066-X/FIGURES/2
Widener, S.K., 2007. An empirical analysis of the levers of control framework. Accounting organizations and Society, 32, 757–788.
WIJEWARDENA, H., & de ZOYSA, A. (2001a). The Impact of financial planning and control on performance of SMES in Austrialia. Journal of Enterprising Culture, 09(04), 353–365. https://doi.org/10.1142/S0218495801000195
Xenikou, A. and Simosi, M. (2006): Organizational culture and transformational leadership as predictors of business unit performance, in: Journal of Managerial Psychology, 21 (6), pp.566-579
Published
2025-10-31
How to Cite
Abdulrasaq, M. (2025). EFFECT OF RESULTS AND ADMINISTRATIVE CONTROLS ON PERFORMANCE OF MANUFACTURING SMALL AND MEDIUM ENTERPRISES (SME’s) IN LAGOS STATE, NIGERIA. J-MACC : Journal of Management and Accounting, 8(2), 367-386. https://doi.org/https://doi.org/10.52166/j-macc.v8i2.11420
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Articles
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