The study was aimed at examining the influence of internal control system on employee performance. The population was 4,500 enterprises registered with the Nigerian Association of Small Scale Industrialists (NASSI) in Ondo State, out of which 195 randomly selected manufacturing enterprises formed the sample of the study. Primary data were collected and analysed using percentages and mean. The hypothesised model structure was analysed using ordered logistic regression with the significant level at p=0.05. The Pseudo R2 of 0.0353 indicated that the significant independent variables of the model accounted for 3.53% variation in the employee performance. Other factors which did not form part of the variables of the model accounted for the remaining variation. The study revealed that control environment and monitoring have significant effect on employee performance. The study concluded that internal control system significantly have influence on employee performance of small scale manufacturing enterprises in Ondo State, Nigeria. It was recommended that small scale manufacturing enterprises should give priority to be implementation of internal control system components since they influence employee performance and ultimately organisational performance.
CITATION STYLE
Olufunmilayo, A. A., & Hannah, O. O. (2018). Effect of Internal Control System on Employee Performance of Small-Scale Manufacturing Enterprises in Ondo State, Nigeria. Human Resource Research, 2(1), 48. https://doi.org/10.5296/hrr.v2i1.13016
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