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Title: :  THE IMPACT OF INTERNAL CONTROL ON THE OPERATIONAL PERFORMANCE OF MANUFACTURING FIRMS: A CASE OF KILOMBERO SUGAR COMPANY
PaperId: :  21494
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 9 Issue 4 2023
DUI:    16.0415/IJARIIE-21494
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Andrew S. MbennaJordan University College, Morogoro, Tanzania
John B. Tlegray2Jordan University College, Morogoro, Tanzania

Abstract

Business Management
Internal controls, operational performance, manufacturing firms, Kilombero sugar company
The research investigated how internal control influences the performance of manufacturing companies. The study had five specific goals: first, to evaluate how the control environment affects manufacturing firms' performance; second, to assess the impact of risk assessment on their performance; third, to examine how control activities influence their performance; fourth, to gauge the impact of Information and Communication on their performance; and fifth, to analyze how monitoring activities impact their performance. The research followed a descriptive research design that employed a quantitative approach. The participants were employees of Kilombero Sugar Company, with a sample of 78 employees chosen using convenience sampling. Data was collected through a questionnaire. The collected data underwent analysis using descriptive statistics and multiple regression analysis. The results of the multiple regression analysis indicated a significant and positive relationship between all five independent variables and the operational performance of the company. The findings revealed that Control Environment, Risk Assessment, Control Activities, Information and Communication, as well as Monitoring Activities, all had positive and significant effects on Operational Performance. For instance, Control Environment (B=0.383, p-value=0.000), Risk Assessment (B=0.481, p-value=0.000), Control Activities (B=0.553, p-value=0.000), Information and Communication (B=0.170, p-value=0.002), and Monitoring Activities (B=0.453, p-value=0.000) were all positively correlated with Operational Performance. In light of these results, the study suggests that companies should focus on strengthening their internal control mechanisms to enhance overall performance

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IJARIIE Andrew S. Mbenna, and John B. Tlegray2. "THE IMPACT OF INTERNAL CONTROL ON THE OPERATIONAL PERFORMANCE OF MANUFACTURING FIRMS: A CASE OF KILOMBERO SUGAR COMPANY" International Journal Of Advance Research And Innovative Ideas In Education Volume 9 Issue 4 2023 Page 3378-3390
MLA Andrew S. Mbenna, and John B. Tlegray2. "THE IMPACT OF INTERNAL CONTROL ON THE OPERATIONAL PERFORMANCE OF MANUFACTURING FIRMS: A CASE OF KILOMBERO SUGAR COMPANY." International Journal Of Advance Research And Innovative Ideas In Education 9.4(2023) : 3378-3390.
APA Andrew S. Mbenna, & John B. Tlegray2. (2023). THE IMPACT OF INTERNAL CONTROL ON THE OPERATIONAL PERFORMANCE OF MANUFACTURING FIRMS: A CASE OF KILOMBERO SUGAR COMPANY. International Journal Of Advance Research And Innovative Ideas In Education, 9(4), 3378-3390.
Chicago Andrew S. Mbenna, and John B. Tlegray2. "THE IMPACT OF INTERNAL CONTROL ON THE OPERATIONAL PERFORMANCE OF MANUFACTURING FIRMS: A CASE OF KILOMBERO SUGAR COMPANY." International Journal Of Advance Research And Innovative Ideas In Education 9, no. 4 (2023) : 3378-3390.
Oxford Andrew S. Mbenna, and John B. Tlegray2. 'THE IMPACT OF INTERNAL CONTROL ON THE OPERATIONAL PERFORMANCE OF MANUFACTURING FIRMS: A CASE OF KILOMBERO SUGAR COMPANY', International Journal Of Advance Research And Innovative Ideas In Education, vol. 9, no. 4, 2023, p. 3378-3390. Available from IJARIIE, https://ijariie.com/AdminUploadPdf/THE_IMPACT_OF_INTERNAL_CONTROL_ON_THE_OPERATIONAL_PERFORMANCE_OF_MANUFACTURING_FIRMS__A_CASE_OF_KILOMBERO_SUGAR_COMPANY_ijariie21494.pdf (Accessed : ).
Harvard Andrew S. Mbenna, and John B. Tlegray2. (2023) 'THE IMPACT OF INTERNAL CONTROL ON THE OPERATIONAL PERFORMANCE OF MANUFACTURING FIRMS: A CASE OF KILOMBERO SUGAR COMPANY', International Journal Of Advance Research And Innovative Ideas In Education, 9(4), pp. 3378-3390IJARIIE [Online]. Available at: https://ijariie.com/AdminUploadPdf/THE_IMPACT_OF_INTERNAL_CONTROL_ON_THE_OPERATIONAL_PERFORMANCE_OF_MANUFACTURING_FIRMS__A_CASE_OF_KILOMBERO_SUGAR_COMPANY_ijariie21494.pdf (Accessed : )
IEEE Andrew S. Mbenna, and John B. Tlegray2, "THE IMPACT OF INTERNAL CONTROL ON THE OPERATIONAL PERFORMANCE OF MANUFACTURING FIRMS: A CASE OF KILOMBERO SUGAR COMPANY," International Journal Of Advance Research And Innovative Ideas In Education, vol. 9, no. 4, pp. 3378-3390, Jul-Aug 2023. [Online]. Available: https://ijariie.com/AdminUploadPdf/THE_IMPACT_OF_INTERNAL_CONTROL_ON_THE_OPERATIONAL_PERFORMANCE_OF_MANUFACTURING_FIRMS__A_CASE_OF_KILOMBERO_SUGAR_COMPANY_ijariie21494.pdf [Accessed : ].
Turabian Andrew S. Mbenna, and John B. Tlegray2. "THE IMPACT OF INTERNAL CONTROL ON THE OPERATIONAL PERFORMANCE OF MANUFACTURING FIRMS: A CASE OF KILOMBERO SUGAR COMPANY." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 9 number 4 ().
Vancouver Andrew S. Mbenna, and John B. Tlegray2. THE IMPACT OF INTERNAL CONTROL ON THE OPERATIONAL PERFORMANCE OF MANUFACTURING FIRMS: A CASE OF KILOMBERO SUGAR COMPANY. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2023 [Cited : ]; 9(4) : 3378-3390. Available from: https://ijariie.com/AdminUploadPdf/THE_IMPACT_OF_INTERNAL_CONTROL_ON_THE_OPERATIONAL_PERFORMANCE_OF_MANUFACTURING_FIRMS__A_CASE_OF_KILOMBERO_SUGAR_COMPANY_ijariie21494.pdf
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