Izvorni znanstveni članak
https://doi.org/10.62598/JVA.10.2.3.8
Internal Auditing and Sustainability of Small and Medium Enterprises in Uganda
Linda Ismene, Apon
; ollege of Business and Management Sciences, School of Business Makerere University, Kampala, Uganda
Ismail Kintu
; College of Business and Management Sciences, School of Business Makerere University, Kampala, Uganda
Geofrey Nuwagaba
; College of Business and Management Sciences, School of Business Makerere University, Kampala, Uganda
Sažetak
This study investigates the relationship between i nternal auditing and s ustainability of small and medium enterprises in Uganda using the institutional theory. The research is a cross sectional and perception-based on a sample of data collected from 361 SMEs based in Northern Uganda. Data were analyzed using Statistical Package for Social Scientists and Structural Equation Modelling. The results reveal that there is a signifi cant positive relationship between internal auditing (in terms of c ontrols, procedures and practices) and sustainability of small and medium enterprises in Uganda using data from SMEs based in Northern Uganda. The current study contributes to the literature relating to the dimensions and predictors of sustainability of small and medium enterprises. The study is vital to policy makers and managers in using these fi ndings to promote strict standard operating procedures that do not allow businesses to incur losses. Therefore, basing on the fi ndings, managers should stick to strict design operational work plans and procedures that possess minimum chances of incurring fi nancial losses so as to ensure SMEs survival in the current competitive business environment.
Ključne riječi
Internal auditing; SMEs; Sustainability; Uganda
Hrčak ID:
326484
URI
Datum izdavanja:
31.12.2024.
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