The Effect Of Internal Control On The Operating Activities Of Small Restaurants

Frazer, Linval

doi:10.19030/jber.v10i6.7027

Cited by 23 publications

(22 citation statements)

References 23 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Hotels are the second main private employer in USA with around 14 million workers. However, there is a premature closure with the industry related risk in the smaller enterprises (Frazer, 2012).…”

Section: Introductionmentioning

confidence: 99%

The Role of Small Businesses (Small Scale Economic Projects) in Alleviating the Acuity of Unemployment

Elimam¹

2017

IBR

View full text Add to dashboard Cite

Small businesses are the essential constituents in the development of economy and generating employment opportunities within country. Unemployment is the major concern, which is spreading its roots in various forms and dimensions. The objective of the study was to examine the role of small businesses in alleviating the acuity of unemployment rate. Quantitative approach has been utilized to examine the role of small businesses. Therefore, data was collected from general statistics, directorate of the Kingdom of Saudi Arabia, during the years 2005-2013. Multiple Regression Analysis using the time series approach has been implemented to analyze the gathered information through SPSS version 20.0. The findings have stated that there was a significant impact of small projects on the unemployment rate of Saudi Arabia (p=0.097). Furthermore, statistically insignificant results were revealed for amount of funding variable (p=0.451). A negative relationship has been determined between unemployment rate and amount of funding; while positive and direct relationship was determined between unemployment rate and population. Small businesses are vital in escalating the economy of the country and sustaining the environmental protection. However, small businesses must amend themselves according to the strategies devised for large projects to contribute more to alleviate unemployment rate in the Kingdom of Saudi Arabia.

show abstract

Section: Introductionmentioning

confidence: 99%

The Role of Small Businesses (Small Scale Economic Projects) in Alleviating the Acuity of Unemployment

Elimam¹

2017

IBR

View full text Add to dashboard Cite

show abstract

“…It is designed to provide reasonable guarantees to achieve the company's goals, plans and strategy for laws, rules, policies and regulations (Puttikunsakon, 2015). Internal control is a combination of standard and theory to promote best business practice in certain organization (Frazer, 2012). Business practitioners use terms of internal control and internal audit alternately and has many definitions (Kinney, Martin, & Shepardson, 2013).…”

Section: Literature Reviewmentioning

confidence: 99%

How to Manage Internal Control in Small and Medium Industries (Empirical Study in Magelang District, Central Java Province, Indonesia

Khikmah¹,

Pramesti²,

Yuliani³

et al. 2019

Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 20

View full text Add to dashboard Cite

The objectives of the research are to determine that internal control and business strategy being the important things in small medium industries. Many SMI being collapse because of many factors, it can be from their internal control, business strategy, limitation of fund, and also human resources. This research is trying to identify what is the main problem happen in small and medium industries. What is the regulation of internal control system in the SMI. The method of the research are survey by using accidental sampling technique and also focus group discussion to 100 SMI in Magelang. There are 5 research indicators: control environment, risk assessment, control activity, information and communication, and monitoring activity. The finding of research are 1) The main problem of SMI is human resources, 2) Many factors also make a problem in SMI like target market and business strategy, 3) all of SMI have their own system to control them, 4) many SMI collaborate in order to achieve customer's want.

show abstract

“…Most small and medium enterprise endurance is influenced by both internal and external forces. The internal factors include risk assessment which is one of the key aspects of internal control system which most of these firms find it difficult to establish (Frazer, 2012). Risk assessment refers to the evaluation of factors that may have an inherent possibility of affecting the attainment of the SME project objectives.…”

Section: Literature Reviewmentioning

confidence: 99%

Influence of Risk Assessment on Performance of SME Projects in Machakos County, Kenya

Mbuva

Rambo

Oketch

2018

ESJ

View full text Add to dashboard Cite

Small and medium enterprise projects play a major role in most economies in economic growth and development by creating employment opportunities to many people and as a source of technological innovation to create new products and eradication of poverty. Although their contribution in economic growth is indisputable, provocative argument on factors influencing their performance has remained unsolved to date. The purpose of this study was to determine the extent to which risk assessment influence performance of SME projects in Machakos County. The study applied pragmatism philosophical approach and descriptive survey research design. It tested the hypothesis at 95% confidence level which stated that risk assessment does not significantly influence performance of small and medium enterprise projects in Machakos County. The study used multiple regressions model against a sample size of 265 selected from a population of 5311 small and medium enterprise projects in Machakos County using stratified and convenience sampling approach as guided by the Yamane (1967) formula. A structured questionnaire was used to collect data whereby drop and pick approach was used. The study finding revealed that majority of the risk assessment components were positively supported by the respondents and their response mean was above 3.50, composite mean. Inferential statistics depicted that risk identification, prioritization and managing change significantly influenced financial performance with β=.102(p=0.016) and β=.092(p=0.012) respectively whereas organizational goals and objectives had insignificant influence with β=.031(p=0.366). Further, risk identification and prioritization significantly influenced non-financial performance with β=.104(p=0.017) whereas organizational goals and objectives and managing change had insignificant influence with β=.020(p=0.574) and β=.054(p=0.184) respectively. Management of SME projects should ensure the significant contribution by risk identification and prioritization towards performance in general is upheld with further endeavors to improve on the risk assessment components which have insignificant impact on performance. Further investigation is necessary to establish cause of risk assessment components influence disparities on both financial and non-financial performance perspectives.

show abstract

The Effect Of Internal Control On The Operating Activities Of Small Restaurants

Cited by 23 publications

References 23 publications

The Role of Small Businesses (Small Scale Economic Projects) in Alleviating the Acuity of Unemployment

The Role of Small Businesses (Small Scale Economic Projects) in Alleviating the Acuity of Unemployment

How to Manage Internal Control in Small and Medium Industries (Empirical Study in Magelang District, Central Java Province, Indonesia

Influence of Risk Assessment on Performance of SME Projects in Machakos County, Kenya

Contact Info

Product

Resources

About