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 (Oct. 2025), 367-386. DOI:https://doi.org/https://doi.org/10.52166/j-macc.v8i2.11420.