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" Effect of Accounting Control Systems on Employees’ Dysfunctional Behaviour Among Selected Manufacturing Companies in Kwara State "
Lawal, Wahab
Nassar, Moshood Lanre
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Latin Dissertation
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| Language of Document
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English
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| Record Number
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1052477
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| Doc. No
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TL51594
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| Main Entry
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Lawal, Wahab
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| Title & Author
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Effect of Accounting Control Systems on Employees’ Dysfunctional Behaviour Among Selected Manufacturing Companies in Kwara State\ Lawal, WahabNassar, Moshood Lanre
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| College
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Kwara State University (Nigeria)
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| Date
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2019
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| Degree
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M.S.
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2019
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| Note
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102 p.
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| Abstract
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Series of questions have been raised on why employees of organization behave unethically and engage in corrupt practices, which as a consequence, adversely affect the realization of the company objectives. These problems have been attributed to weak accounting control system in place in various organizations. This is because the accounting control system that is expected to generate relevant information that would direct and motivate employee to pursue organizational objectives seems not to be effective, given the series of dysfunctional behavior reported in different literaturess. Therefore, the broad objective of this study is to examine the effect of Accounting Control System on dysfunctional behaviour of employees in manufacturing companies in Kwara State. Survey research design was employed. The population of the study consists of two hundred and twelve (212) line managers of sixteen manufacturing companies. One hundred and thirty-eight (138) were randomly selected as the sample size. The primary data was collected through questionnaire which was analysed using both descriptive and ordinary least square regression analysis techniques. Ordinary least square regression analysis was employed in testing hypotheses one to three while Analysis of Variance (ANOVA) was used in testing the fourth hypothesis. The study found out that reward system, performance measurement and budgetary control system have significant negative effect on the employee’s dysfunctional behavior in practice at 5% significant level (Beta coefficient,T-value and P-value of -.217,-2.149 and 0.034; -.190,-2.209 and0.044; -.142,-2.290 and 0.046 respectively). This implies that reward system, performance measurement and budgetary control system restrict and reduce the level of employee dysfunctional behaviour. The result of the Analysis of variance (ANOVA) revealed that there is significant difference in the level of dysfunctional behavour practice among the various sub-sectors of the selected manufacturing companies in Kwara State as shown by P-value and F-statistic of 0.000 and 6.894 respectively. The study therefore recommends that the management of companies should use both intrinsic and extrinsic reward system and the use of both quantitative and qualitative performance measurement to enhance ethical behavior at work place.
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| Descriptor
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Accounting
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Behavioral psychology
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Management
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Occupational psychology
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Sub Saharan Africa studies
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Nassar, Moshood Lanre
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Kwara State University (Nigeria)
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