Accounting and Business Administration-Conference Papers

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    Open Access
    Religiousness and Business Ethical Behaviour of SMEs Owner- Managers in Nigeria: An Empirical Investigation
    (2016) Olayiwola, P.O.; Sulaimon, P.O.
    The study examines the extent to which religiousness affect business ethical behaviour of small and medium enterprises (SMEs) owner-managers in Nigeria. The main objective of the study is to investigate the extent to which religiousness affect business ethical behaviours of SMEs owner-managers in Nigeria. The survey research design was used in this study to gather the data used. The primary source of data was used, 144 copies of structured questionnaire were retrieved out of 200 copies administered to the SMEs owner-managers to elicit responses relating to the level of their religiousness measured from three dimensions (involvement, influence and hope) and organisational business ethical behaviour also measured from three dimensions (economic consideration, relationship with employees and relationship with suppliers and contractors). Mean and spearman rho correlations were the analytical tools used to assess the responses and test hypotheses. Results showed a weak significant relationship between religious influence and employees' relationship, while no significant relationship was found among other variables. The mean responses showed extremely high involvement in religious influence and hope. Results also revealed a moderate mean score for all the three dimensions of organisational business ethical behaviour. Based on these results we conclude that religiousness does not determine business ethical behaviour of the owner-managers. The implications of findings are that, religious teachings do not reflect in day-to-day activities of the SMEs' owner-managers, hence religious leaders need to do more to ensure members adhere strictly to religious teachings. The study recommends that society should look beyond religion in order to promote appropriate business ethical environment and government should strengthen the various regulatory institutions established to maintain a safer business environment
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    Open Access
    (2018) Oladele, P.O; Olayiwola, P.O.
    The aim of this study is to examine the relationship between planning flexibility and performance of selected Small and Medium Enterprises in Lagos, Nigeria. The survey research design was adopted. The population of the study comprised 3864 Small and Medium Enterprises in Lagos. The questionnaire was divided into four sections, covering demographic information of the respondents, characteristics of the SMEs, planning flexibility and performance. Cronbach alpha was calculated from a pilot study conducted in a neighbouring state, in which planning flexibility and performance yielded coefficient of 0.88 and 0.89 respectively. The bio-data was analysed with frequency and percentage, while the relevant hypotheses were tested with correlations and multiple regressions. The result shows a positive and significant relationship between planning flexibility and SMEs performance. This implies that the more flexibility the SMEs operators incorporate into strategic planning practices, the higher the level of financial and non-financial performance. It is therefore recommended that SMEs should incorporate flexibility into all areas of the organisation’s processes to accommodate unexpected changes in the environment.
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    Open Access
    (2017) Olayiwola, P.O.; Akeke, I.N.
    The study examined the relationship between environmental scanning and the financial and nonfinancial performance of SMEs in Lagos State, Nigeria. The survey research design was adopted. The population of the study comprised 3864 Small and Medium Enterprises in Lagos State, Nigeria. Stratified and purposive sampling techniques were used to select the participating SMEs. Results showed a positive and significant relationship between task and general environmental scanning and performance. In addition, task and general environmental scanning jointly predicted the performance of SMEs. It is recommended that SMEs owners should concentrate more on the task environment as it has a more direct effect on organizational objectives. In addition, the size of the general environment is usually large, available staff may not have the competency required and the cost may be too large for SMEs. Hence owner-manager should concentrate efforts on scanning the immediate environment. While an attempt could be made toward outsourcing general environmental scanning information from business research agencies at a reduced cost.