IDEAS home Printed from https://ideas.repec.org/a/eco/journ3/2019-02-14.html
   My bibliography  Save this article

Internal Control System, Sustainable Management and Service Delivery of NGO’s in Nigeria: An Empirical Analysis

Author

Listed:
  • Abdulkadir Abdulrashid Rafindadi

    (Department of Accounting, Faculty of management Sciences, Usmanu Danfodiyo University, Sokoto, Nigeria)

  • Zakariyah Aliyu Olanrewaju

    (Department of Accounting, Faculty of management Sciences, Usmanu Danfodiyo University, Sokoto, Nigeria)

Abstract

This study examines how internal control system affects goal attainment and sustainable management in non-governmental organizations (NGOs). Data was collected from primary source through the administration of 352 copies of questionnaires and to the respondents were selected through multistage sampling techniques from forty-four sample NGOs in North-West Nigeria. Data retrieved from the survey were analysed using descriptive and inferential statistics through mean, standard deviation, correlation matrix and multiple regression using SPSS version 23. Major findings from this study revealed that a 1% change in the standardized regression coefficient will result to a 1% increase in sustainability of services in NGOs. Impliedly, a unit increase in any of the predictor variables used in the study will results in the corresponding increase in sustainability of services in NGOs. Following to this development, it is possible to argue and conclude that, any observed variations in the sustainability of NGOs in terms of efficient management and good service delivery are seemingly caused by the good or bad of that NGOs established internal control system. The study also discovered how the failure of government to participate actively in generating counterpart funding and poor attitude towards strengthening of the sustainability of services, results in poor service delivery to the targeted beneficiaries. As a result of these findings, it is recommended that government should support interventions actively through the provision of counterpart funding and by enforcing those policies that will be impactful in strengthening the activities of NGOs as clearly outlined in the study.

Suggested Citation

  • Abdulkadir Abdulrashid Rafindadi & Zakariyah Aliyu Olanrewaju, 2019. "Internal Control System, Sustainable Management and Service Delivery of NGO’s in Nigeria: An Empirical Analysis," International Review of Management and Marketing, Econjournals, vol. 9(2), pages 89-103.
    • Handle: RePEc:eco:journ3:2019-02-14
    as

    Download full text from publisher

    File URL: https://www.econjournals.com/index.php/irmm/article/download/7773/pdf
    Download Restriction: no
    File URL: https://www.econjournals.com/index.php/irmm/article/view/7773/pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mu’azu Saidu Badara, 2013. "Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level," Journal of Social and Development Sciences, AMH International, vol. 4(1), pages 16-23.
    2. Abdulkadir Abdulrashid Rafindadi & Zarinah Yusof, 2014. "Are the Periods of Currency Collapse an Impediment to Entrepreneurship and Entrepreneurial Haven? Evidence from Regional Comparison," International Journal of Economics and Financial Issues, Econjournals, vol. 4(4), pages 886-908.
    3. Abdulkadir Abdulrashid Rafindadi & Olashinde Joseph Ogidan, 2018. "Empirical Analysis of Poor Public Financial Management in Nigeria: Causes, Implications and Remedies," Asian Development Policy Review, Asian Economic and Social Society, vol. 6(4), pages 178-197.
    4. Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis, 2011. "Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 4(1), pages 19-34, March.
    5. Rafindadi, Abdulkadir Abdulrashid & Ozturk, Ilhan, 2016. "Effects of financial development, economic growth and trade on electricity consumption: Evidence from post-Fukushima Japan," Renewable and Sustainable Energy Reviews, Elsevier, vol. 54(C), pages 1073-1084.
    6. Abdulkadir Abdulrashid Rafindadi & Kondo Augustine Kondo, 2018. "Public Finance and Rural Development in Nigeria: Empirical Evidence from the Structural Equation Modeling," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 8(11), pages 1313-1339, November.
    7. Unknown, 2016. "Energy for Sustainable Development," Conference Proceedings 253270, Guru Arjan Dev Institute of Development Studies (IDSAsr).
    8. Abdulkadir Abdulrashid Rafindadi & Zarinah Yusof, 2014. "An Econometric Estimation and Prediction of the Effects of Nominal Devaluation on Real Devaluation: Does the Marshal-Lerner (M-L) Assumptions Fits in Nigeria?," International Journal of Economics and Financial Issues, Econjournals, vol. 4(4), pages 819-835.
    9. Rafindadi, Abdulkadir Abdulrashid, 2016. "Does the need for economic growth influence energy consumption and CO2 emissions in Nigeria? Evidence from the innovation accounting test," Renewable and Sustainable Energy Reviews, Elsevier, vol. 62(C), pages 1209-1225.
    10. Abdulkadir Abdulrashid Rafindadi & Olashinde Joseph Ogidan, 2018. "Empirical Analysis of Poor Public Financial Management in Nigeria: Causes, Implications and Remedies," Asian Development Policy Review, Asian Economic and Social Society, vol. 6(4), pages 178-197, December.
    11. Abdulkadir Abdulrashid Rafindadi & Zarinah Yusof, 2013. "Is Financial Development a Factor to the Leading Growth Profile of the South African Economy? Measuring and Uncovering the Hidden Secret," International Journal of Economics and Empirical Research (IJEER), The Economics and Social Development Organization (TESDO), vol. 1(9), pages 99-112, September.
    12. Abdulkadir Abdulrashid Rafindadi & Zarinah Yusof, 2015. "Are Linear and Nonlinear Exchange Rate Exposures Aggravating Agents to Corporate Bankruptcy in Nigeria? New Evidence from the U Test Analysis," International Journal of Economics and Financial Issues, Econjournals, vol. 5(1), pages 212-229.
    13. Abdulkadir Abdulrashid Rafindadi & Kondo Augustine Kondo, 2018. "Public Finance and Rural Development in Nigeria: Empirical Evidence from the Structural Equation Modeling," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 8(11), pages 1313-1339.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Abdulkadir Abdulrashid Rafindadi & Zakariyah Aliyu Olanrewaju, 2019. "The Impact of Internal Control System on the Financial Accountability of Non-Governmental organisations in Nigeria: Evidence from the Structural Equation Modelling," International Review of Management and Marketing, Econjournals, vol. 9(3), pages 49-63.
    2. Abdulkadir Abdulrashid Rafindadi & Almustapha A Aliyu, 2017. "Growing the Growth of the Ghanaian Economy: Is the Function of the Countrys Financial Development of Any Significance?," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 7(2), pages 206-221, February.
    3. Rafindadi, Abdulkadir Abdulrashid & Ozturk, Ilhan, 2017. "Impacts of renewable energy consumption on the German economic growth: Evidence from combined cointegration test," Renewable and Sustainable Energy Reviews, Elsevier, vol. 75(C), pages 1130-1141.
    4. Abdulkadir Abdulrashid Rafindadi & Olashinde Joseph Ogidan, 2018. "Empirical Analysis of Poor Public Financial Management in Nigeria: Causes, Implications and Remedies," Asian Development Policy Review, Asian Economic and Social Society, vol. 6(4), pages 178-197, December.
    5. Abdulkadir Abdulrashid Rafindadi & Kondo Augustine Kondo, 2018. "Public Finance and Rural Development in Nigeria: Empirical Evidence from the Structural Equation Modeling," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 8(11), pages 1313-1339, November.
    6. Abdulkadir Abdulrashid Rafindadi & Abdulazeez Musa, 2019. "An Empirical Analysis of the Impact of Public Debt Management Strategies on Nigeria's Debt Profile," International Journal of Economics and Financial Issues, Econjournals, vol. 9(2), pages 125-137.
    7. Abdulkadir Abdulrashid Rafindadi & Abdulrashid Bello, 2019. "Is Dividend Payment of any Influence to Corporate Performance in Nigeria? Empirical Evidence from Panel Cointegration," International Journal of Economics and Financial Issues, Econjournals, vol. 9(2), pages 48-58.
    8. Caner Demir & Raif Cergibozan & Ali Ari, 2020. "Environmental dimension of innovation: time series evidence from Turkey," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(3), pages 2497-2516, March.
    9. Ouyang, Yaofu & Li, Peng, 2018. "On the nexus of financial development, economic growth, and energy consumption in China: New perspective from a GMM panel VAR approach," Energy Economics, Elsevier, vol. 71(C), pages 238-252.
    10. Ren, Weijie & Li, Baisong & Han, Min, 2020. "A novel Granger causality method based on HSIC-Lasso for revealing nonlinear relationship between multivariate time series," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 541(C).
    11. Mu’azu Saidu Badara & Siti Zabedah Saidin, 2013. "The Journey so far on Internal Audit Effectiveness: A Calling for Expansion," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 340-351, July.
    12. Durusu-Ciftci, Dilek & Soytas, Ugur & Nazlioglu, Saban, 2020. "Financial development and energy consumption in emerging markets: Smooth structural shifts and causal linkages," Energy Economics, Elsevier, vol. 87(C).
    13. Asuamah Yeboah, Samuel, 2018. "Do government activities determine electricity consumption in Ghana? An empirical investigation," MPRA Paper 89408, University Library of Munich, Germany.
    14. Benkraiem, Ramzi & Lahiani, Amine & Miloudi, Anthony & Shahbaz, Muhammad, 2019. "The asymmetric role of shadow economy in the energy-growth nexus in Bolivia," Energy Policy, Elsevier, vol. 125(C), pages 405-417.
    15. Tobechi F. Agbanike & Chinazaekpere Nwani & Uwazie I. Uwazie & Lasbrey I. Anochiwa & Thank-God C. Onoja & Ikwor O. Ogbonnaya, 2019. "Oil price, energy consumption and carbon dioxide (CO2) emissions: insight into sustainability challenges in Venezuela," Latin American Economic Review, Springer;Centro de Investigaciòn y Docencia Económica (CIDE), vol. 28(1), pages 1-26, December.
    16. Lahiani, Amine & Mefteh-Wali, Salma & Shahbaz, Muhammad & Vo, Xuan Vinh, 2021. "Does financial development influence renewable energy consumption to achieve carbon neutrality in the USA?," Energy Policy, Elsevier, vol. 158(C).
    17. Shahbaz, Muhammad & Sarwar, Suleman & Chen, Wei & Malik, Muhammad Nasir, 2017. "Dynamics of electricity consumption, oil price and economic growth: Global perspective," Energy Policy, Elsevier, vol. 108(C), pages 256-270.
    18. Novkovska, B. & Novkovski, N., 2018. "Energy consumption and hidden economy in Macedonia: Causes and responses," Journal of Policy Modeling, Elsevier, vol. 40(1), pages 166-181.
    19. Malik, Meheroon Nisa Abdul & Masih, Mansur, 2017. "The relationship between energy consumption, financial development and economic growth: an evidence from Malaysia based on ARDL," MPRA Paper 86374, University Library of Munich, Germany.
    20. Irfan Ullah Munir & Shen Yue & Abdelmohsen A. Nassani & Muhammad Moinuddin Qazi Abro & Shabir Hyder & Khalid Zaman, 2021. "Structural changes, financial and business regulatory measures, energy and tourism demand: Evidence from group of seven countries," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 2198-2218, April.

    More about this item

    Keywords

    Internal control system; NGOs; Goal attainment; sustainable management. Cross sectional models; survey methods.;
    All these keywords.

    JEL classification:

    • C31 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions; Social Interaction Models
    • C42 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Survey Methods
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • L78 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Government Policy
    • L78 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Government Policy

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ3:2019-02-14. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ilhan Ozturk (email available below). General contact details of provider: http://www.econjournals.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.