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The mediating effect between some determinants of SME performance in Nigeria

Popoola, Oluwatoyin Muse Johnson and Aliyu, Mukhtar Shehu and Ibrahim, Murtala Aminu and Nik Mat, Nik Kamariah and Abdullahi, Nasiru and Musa, Muhammad Tsagem and Kabiru, Maitama Kura (2013) The mediating effect between some determinants of SME performance in Nigeria. Management, 3 (4). pp. 237-242. ISSN 2162-9374

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The purpose of this study is to examine the relationship of owner/manager knowledge, competitive intensity, complexity of marketing, technical competence, firm size with the mediation of advisory services on the performance of Nigerian SMEs. The study employed structured questionnaire survey involving a sample of 278 manufacturing SMEs operating in Kano State, a total of 198 valid questionnaires were completed and returned representing 71 percent response rate. Evidence suggests that there is significant relationship between owner/manager knowledge, complexity of marketing decision and technical competence and advisory services. In contrast, the result found no significant relationship between firm size and advisory services. Similarly, the result found that owner/manager knowledge, complexity of marketing decision, technical competence and advisory services have significant relationship with performance. The result also indicates that, there is no significant relationship between firm size performance and technical competence and Performance. We also found that advisory service mediates the relationship between owner manager knowledge and the complexity of marketing decision. The findings of this study will benefit owner/managers of SMEs, regulatory agencies, accounting firms, government at all levels and will also serve as frame of reference to future studies.

Item Type: Article
Additional Information: Research Interest: Fraud Forensics, Accounting, Auditing, Corporate Governance, Risk Management, Public Policy & Regulation, Forensic Accounting Subject Area: Social Science, Business & Management, Business & Economics Article Type: Research Paper JEL Code: M4, M40, M41, M42, M48, M49 Data Analysis: IBM SPSS & PLS-SEM
Uncontrolled Keywords: Fraud Forensics; Accounting; Accountability; Forensic Accounting; Auditing; Assurance; Corporate Governance; Risk Management; Investigation;Risk Assessment; Task Performance; Problem Representation; Skills; Mindset; Knowledge; Values; Ethics; Fraud Risk Assessment; Financial Criminology; Fraud; Fraud Related Problem Representation; Fraud Prevention; Fraud Detection; Fraud Response; Fraud Specialist; Auditor; Forensic Accountant; Fraud Examiner, Mediation Analysis.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Oluwatoyin Muse Johnson Popoola
Date Deposited: 30 Sep 2015 02:22
Last Modified: 19 Apr 2016 01:42

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