Internal Control Systems, Working Capital Management and Financial Performance of Supermarkets

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dc.contributor.authorKabuye, Frank
dc.contributor.authorKato, Joachim
dc.contributor.authorAkugizibwe, Irene
dc.contributor.authorBugambiro, Nicholas
dc.date.accessioned2022-09-08T14:22:38Z
dc.date.available2022-09-08T14:22:38Z
dc.date.issued2019
dc.description.abstractThe purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 110 supermarkets in Uganda. Results suggest that working capital management is a significant predictor of financial performance. Contrary to previous thinking internal control systems do not significantly predict financial performance. Therefore, once organizations have appropriate working capital management, they are also likely to have adequate internal control systems that enhance financial performance. This study focuses on supermarkets in Uganda, and it is possible that these results are only applicable to the supermarkets. More research is therefore needed to further understand the contribution of the internal control systems and working capital management on financial performance in other sectors. The results are important for internal control and working capital policy development, for example, in terms of prescribing the internal control systems and working capital requirements for the organizations to enhance financial performance. Internal control systems and working capital management have apparently hitherto been the subject of limited consideration by most supermarkets in Uganda. Nevertheless, this study, in possibly the most thorough treatment so far, highlights the areas requiring improvement to enhance financial performance.en_US
dc.identifier.citationKabuye, F., Kato, J., Akugizibwe, I., & Bugambiro, N. (2019). Internal control systems, working capital management and financial performance of supermarkets. Cogent Business & Management.https://doi.org/10.1080/23311975.2019.1573524en_US
dc.identifier.issn2331-1975
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/4626
dc.language.isoenen_US
dc.publisherCogent Business & Managementen_US
dc.subjectInternal control systems; working capital management; financial performanceen_US
dc.titleInternal Control Systems, Working Capital Management and Financial Performance of Supermarketsen_US
dc.typeArticleen_US
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