IDEAS home Printed from https://ideas.repec.org/a/taf/wjabxx/v23y2022i1p104-125.html
   My bibliography  Save this article

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

Author

Listed:
  • Lexis Alexander Tetteh
  • Amoako Kwarteng
  • Felix Kwame Aveh
  • Samuel Ato Dadzie
  • Disraeli Asante-Darko

Abstract

PurposeThe study empirically examines the impact of internal control systems on performance among listed firms in Ghana and the moderating role of information technology.Design/methodology/approachA survey was conducted among top corporate executives of listed companies from different industrial sectors. The questionnaire data was analyzed using the structural equation model.FindingsThe study shows that there is a significant relationship between internal control systems (control environment, control activity, information, and communication) and the company’s performance, measured by overall profitability. The results also indicate that information technology moderates the positive relationship between internal control and business performance. Nonetheless, the interaction effect was stronger for the control environment and control activities than the other internal control dimensions.OriginalityIn the context of developing countries and Ghana in particular where the implementation of information technology is still in infancy, few studies have explored the moderating role of information technology in the relationship between internal control systems and performance.

Suggested Citation

  • Lexis Alexander Tetteh & Amoako Kwarteng & Felix Kwame Aveh & Samuel Ato Dadzie & Disraeli Asante-Darko, 2022. "The Impact of Internal Control Systems on Corporate Performance among Listed Firms in Ghana: The Moderating Role of Information Technology," Journal of African Business, Taylor & Francis Journals, vol. 23(1), pages 104-125, January.
    • Handle: RePEc:taf:wjabxx:v:23:y:2022:i:1:p:104-125
    DOI: 10.1080/15228916.2020.1826851
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/15228916.2020.1826851
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/15228916.2020.1826851?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Tu Thanh Hoai & Nguyen Phong Nguyen, 2022. "Internal Control Systems and Performance of Emerging Market Firms: The Moderating Roles of Leadership Consistency and Quality," SAGE Open, , vol. 12(3), pages 21582440221, September.
    2. Dr.Muganda Munir Manini & Dr.Umulkher Ali Abdillahi, 2023. "Does the Internal Control Environment Drive the Performance of Cooperatives? A PLS-SEM Perspective," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(7), pages 721-745, July.

    More about this item

    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:taf:wjabxx:v:23:y:2022:i:1:p:104-125. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/wjab20 .

    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.