The Impact of Internal Control Systems on Corporate Performance among Listed Firms in Ghana: The Moderating Role of Information Technology

Tetteh, Lexis Alexander; Kwarteng, Amoako; Aveh, Felix Kwame; Dadzie, Samuel Ato; Asante-Darko, Disraeli

doi:10.1080/15228916.2020.1826851

Cited by 22 publications

(30 citation statements)

References 28 publications

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“…Third, the support of H3 indicates that intensity of innovation is a necessary mediator connecting ICSs to enhanced PSO performance. This is a novel finding in comparison to previous studies conducted exclusively in private organizations focusing exclusively on the direct impact of ICSs on risk management, corporate governance, and financial efficiency (e.g., Al-Thuneibat et al, 2015;Khlif et al, 2019), or on the direct effect of ICS on organizational performance outcomes (e.g., Tetteh et al, 2020).…”

Section: Discussionmentioning

confidence: 52%

The impact of internal control systems on the intensity of innovation and organizational performance of public sector organizations in Vietnam: the moderating role of transformational leadership

Hoai

Hung

Nguyen

2022

Heliyon

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Section: Discussionmentioning

confidence: 52%

The impact of internal control systems on the intensity of innovation and organizational performance of public sector organizations in Vietnam: the moderating role of transformational leadership

Hoai

Hung

Nguyen

2022

Heliyon

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“…Moreover, internal control is responsible for risk mitigation (Jokipii, 2010), assisting businesses in achieving their objectives (Cheng et al, 2018), and is critical to the long-term development of businesses (Nguyen & Thi Bui, 2018). Tetteh et al (2022) asserted that internal control has a significant and beneficial effect on business performance. In many instances, the ineffectiveness of internal control is the primary reason for a business’s poor performance (Zhou et al, 2016).…”

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Internal Control Systems and Performance of Emerging Market Firms: The Moderating Roles of Leadership Consistency and Quality

Hoai

Nguyen

2022

Sage Open

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This study aims to investigate the potential interaction between leadership and the internal control structure and determine whether this interaction can benefit emerging market businesses by increasing the effectiveness of their internal controls. Drawing upon the cognitive consistency and expectancy theories, this study develops and tests a mediated moderation model to examine how leadership consistency and quality can be integrated to regulate the effectiveness of internal control systems toward enhancing firm performance. The partial least squares structural equation modeling (PLS-SEM) results from survey data from 206 Vietnamese firms indicated the following: (a) internal control effectiveness mediates the effect of the internal control structure on firm performance; (b) leadership consistency positively moderates the impact of the internal control structure on internal control effectiveness; and (c) the moderating effect of leadership consistency is strengthened with a higher level of leadership quality. These findings lead to several theoretical and practical implications.

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“…A. (2021); Nguyen, T. (2021); Setiadi, R. M., et al, (2021); Tetteh, L. A., et al, (2020) ;Anwar, (2018); Rokhlinasari & Hidayat, (2016); Triadi & Suputra, (2016) ;Hariyati, (2020)…”

Section: Jseh (Jurnal Sosial Ekonomi Dan Humaniora)mentioning

confidence: 99%

“…(2021); Setiadi, R. M., et al, (2021); Tetteh, L. A., et al, (2020) ;Anwar, (2018); Rokhlinasari & Hidayat, (2016);Triadi & Suputra, (2016) ;Hariyati, (2020); dan Pratolo, (2008) membuktikan bahwa pengendalian internal berpengaruh positif secara signifikan terhadap kinerja manajerial. Berdasarkan penjelasan diatas, maka hipotesis yang diajukan adalah : H2 : Pengendalian intern berpengaruh positif terhadap kinerja manajerial Secara teoritis, menyatakan bahwa good corporate governance adalah upaya sebagai pemimpin yang baik.…”

Section: Jseh (Jurnal Sosial Ekonomi Dan Humaniora)unclassified

Pengaruh Audit Manajemen Dan Kualitas Pengendalian Intern Terhadap Kinerja Manajerial Dengan Good Corporate Governance Sebagai Variabel Moderasi

Suharwini

Akram

Furkan

2022

jseh

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This study aims to analyze the effect of management audit and the quality of internal control on managerial performance with good corporate governance as a moderating variable. The population of this study were 106 managerial level officials and auditors at PT Bank NTB Syariah. The data analysis tool uses an interaction test. The results show that management audit and quality of internal control have a significant effect on managerial performance, but good corporate governance if it is a moderating variable does not strengthen the influence of management audit and quality of internal control on managerial performance, but good corporate governance has a direct and significant positive effect on managerial performance. This research has implications for the authorities to determine further steps and policies related to managerial performance.

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The Impact of Internal Control Systems on Corporate Performance among Listed Firms in Ghana: The Moderating Role of Information Technology

Cited by 22 publications

References 28 publications

The impact of internal control systems on the intensity of innovation and organizational performance of public sector organizations in Vietnam: the moderating role of transformational leadership

The impact of internal control systems on the intensity of innovation and organizational performance of public sector organizations in Vietnam: the moderating role of transformational leadership

Internal Control Systems and Performance of Emerging Market Firms: The Moderating Roles of Leadership Consistency and Quality

Pengaruh Audit Manajemen Dan Kualitas Pengendalian Intern Terhadap Kinerja Manajerial Dengan Good Corporate Governance Sebagai Variabel Moderasi

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