Internal control systems, working capital management and financial performance of supermarkets

The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey f...
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Autor*in:	Kabuye, Frank [verfasserIn] Kato, Joachim [verfasserIn] Akugizibwe, Irene [verfasserIn] Bugambiro, Nicholas [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2019

Übergeordnetes Werk:	Enthalten in: Cogent business & management - London : Taylor & Francis, 2014, 6(2019), Seite 1-18
Übergeordnetes Werk:	volume:6 ; year:2019 ; pages:1-18

Links:	Link aufrufen Link aufrufen Link aufrufen Terms of use

DOI / URN:	10.1080/23311975.2019.1573524

Katalog-ID:	1680021885

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520			\|a The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 110 supermarkets in Uganda. Results suggest that working capital management is a significant predictor of financial performance. Contrary to previous thinking internal control systems do not significantly predict financial performance. Therefore, once organizations have appropriate working capital management, they are also likely to have adequate internal control systems that enhance financial performance. This study focuses on supermarkets in Uganda, and it is possible that these results are only applicable to the supermarkets. More research is therefore needed to further understand the contribution of the internal control systems and working capital management on financial performance in other sectors. The results are important for internal control and working capital policy development, for example, in terms of prescribing the internal control systems and working capital requirements for the organizations to enhance financial performance. Internal control systems and working capital management have apparently hitherto been the subject of limited consideration by most supermarkets in Uganda. Nevertheless, this study, in possibly the most thorough treatment so far, highlights the areas requiring improvement to enhance financial performance.
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allfields	10.1080/23311975.2019.1573524 doi 10419/206154 hdl (DE-627)1680021885 (DE-599)KXP1680021885 DE-627 ger DE-627 rda eng Kabuye, Frank verfasserin aut Internal control systems, working capital management and financial performance of supermarkets Frank Kabuye, Joachim Kato, Irene Akugizibwe and Nicholas Bugambiro 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 110 supermarkets in Uganda. Results suggest that working capital management is a significant predictor of financial performance. Contrary to previous thinking internal control systems do not significantly predict financial performance. Therefore, once organizations have appropriate working capital management, they are also likely to have adequate internal control systems that enhance financial performance. This study focuses on supermarkets in Uganda, and it is possible that these results are only applicable to the supermarkets. More research is therefore needed to further understand the contribution of the internal control systems and working capital management on financial performance in other sectors. The results are important for internal control and working capital policy development, for example, in terms of prescribing the internal control systems and working capital requirements for the organizations to enhance financial performance. Internal control systems and working capital management have apparently hitherto been the subject of limited consideration by most supermarkets in Uganda. Nevertheless, this study, in possibly the most thorough treatment so far, highlights the areas requiring improvement to enhance financial performance. Kato, Joachim verfasserin aut Akugizibwe, Irene verfasserin aut Bugambiro, Nicholas verfasserin aut Enthalten in Cogent business & management London : Taylor & Francis, 2014 6(2019), Seite 1-18 Online-Ressource (DE-627)837953715 (DE-600)2837523-3 (DE-576)446658456 2331-1975 nnns volume:6 year:2019 pages:1-18 http://doi.org/10.1080/23311975.2019.1573524 Resolving-System kostenfrei https://www.cogentoa.com/article/10.1080/23311975.2019.1573524.pdf Verlag kostenfrei http://hdl.handle.net/10419/206154 Resolving-System kostenfrei https://creativecommons.org/licenses/by/4.0/ Verlag Terms of use GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 6 2019 1-18 26 01 0206 3527340912 x1z 25-10-19 2403 01 DE-LFER 3596635691 00 --%%-- --%%-- n --%%-- l01 18-02-20 2403 01 DE-LFER http://doi.org/10.1080/23311975.2019.1573524 2403 01 DE-LFER https://www.cogentoa.com/article/10.1080/23311975.2019.1573524.pdf 26 00 DE-206 56 Internal control systems 26 00 DE-206 56 working capital management 26 00 DE-206 56 financial performance
spelling	10.1080/23311975.2019.1573524 doi 10419/206154 hdl (DE-627)1680021885 (DE-599)KXP1680021885 DE-627 ger DE-627 rda eng Kabuye, Frank verfasserin aut Internal control systems, working capital management and financial performance of supermarkets Frank Kabuye, Joachim Kato, Irene Akugizibwe and Nicholas Bugambiro 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 110 supermarkets in Uganda. Results suggest that working capital management is a significant predictor of financial performance. Contrary to previous thinking internal control systems do not significantly predict financial performance. Therefore, once organizations have appropriate working capital management, they are also likely to have adequate internal control systems that enhance financial performance. This study focuses on supermarkets in Uganda, and it is possible that these results are only applicable to the supermarkets. More research is therefore needed to further understand the contribution of the internal control systems and working capital management on financial performance in other sectors. The results are important for internal control and working capital policy development, for example, in terms of prescribing the internal control systems and working capital requirements for the organizations to enhance financial performance. Internal control systems and working capital management have apparently hitherto been the subject of limited consideration by most supermarkets in Uganda. Nevertheless, this study, in possibly the most thorough treatment so far, highlights the areas requiring improvement to enhance financial performance. Kato, Joachim verfasserin aut Akugizibwe, Irene verfasserin aut Bugambiro, Nicholas verfasserin aut Enthalten in Cogent business & management London : Taylor & Francis, 2014 6(2019), Seite 1-18 Online-Ressource (DE-627)837953715 (DE-600)2837523-3 (DE-576)446658456 2331-1975 nnns volume:6 year:2019 pages:1-18 http://doi.org/10.1080/23311975.2019.1573524 Resolving-System kostenfrei https://www.cogentoa.com/article/10.1080/23311975.2019.1573524.pdf Verlag kostenfrei http://hdl.handle.net/10419/206154 Resolving-System kostenfrei https://creativecommons.org/licenses/by/4.0/ Verlag Terms of use GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 6 2019 1-18 26 01 0206 3527340912 x1z 25-10-19 2403 01 DE-LFER 3596635691 00 --%%-- --%%-- n --%%-- l01 18-02-20 2403 01 DE-LFER http://doi.org/10.1080/23311975.2019.1573524 2403 01 DE-LFER https://www.cogentoa.com/article/10.1080/23311975.2019.1573524.pdf 26 00 DE-206 56 Internal control systems 26 00 DE-206 56 working capital management 26 00 DE-206 56 financial performance
allfields_unstemmed	10.1080/23311975.2019.1573524 doi 10419/206154 hdl (DE-627)1680021885 (DE-599)KXP1680021885 DE-627 ger DE-627 rda eng Kabuye, Frank verfasserin aut Internal control systems, working capital management and financial performance of supermarkets Frank Kabuye, Joachim Kato, Irene Akugizibwe and Nicholas Bugambiro 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 110 supermarkets in Uganda. Results suggest that working capital management is a significant predictor of financial performance. Contrary to previous thinking internal control systems do not significantly predict financial performance. Therefore, once organizations have appropriate working capital management, they are also likely to have adequate internal control systems that enhance financial performance. This study focuses on supermarkets in Uganda, and it is possible that these results are only applicable to the supermarkets. More research is therefore needed to further understand the contribution of the internal control systems and working capital management on financial performance in other sectors. The results are important for internal control and working capital policy development, for example, in terms of prescribing the internal control systems and working capital requirements for the organizations to enhance financial performance. Internal control systems and working capital management have apparently hitherto been the subject of limited consideration by most supermarkets in Uganda. Nevertheless, this study, in possibly the most thorough treatment so far, highlights the areas requiring improvement to enhance financial performance. Kato, Joachim verfasserin aut Akugizibwe, Irene verfasserin aut Bugambiro, Nicholas verfasserin aut Enthalten in Cogent business & management London : Taylor & Francis, 2014 6(2019), Seite 1-18 Online-Ressource (DE-627)837953715 (DE-600)2837523-3 (DE-576)446658456 2331-1975 nnns volume:6 year:2019 pages:1-18 http://doi.org/10.1080/23311975.2019.1573524 Resolving-System kostenfrei https://www.cogentoa.com/article/10.1080/23311975.2019.1573524.pdf Verlag kostenfrei http://hdl.handle.net/10419/206154 Resolving-System kostenfrei https://creativecommons.org/licenses/by/4.0/ Verlag Terms of use GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 6 2019 1-18 26 01 0206 3527340912 x1z 25-10-19 2403 01 DE-LFER 3596635691 00 --%%-- --%%-- n --%%-- l01 18-02-20 2403 01 DE-LFER http://doi.org/10.1080/23311975.2019.1573524 2403 01 DE-LFER https://www.cogentoa.com/article/10.1080/23311975.2019.1573524.pdf 26 00 DE-206 56 Internal control systems 26 00 DE-206 56 working capital management 26 00 DE-206 56 financial performance
allfieldsGer	10.1080/23311975.2019.1573524 doi 10419/206154 hdl (DE-627)1680021885 (DE-599)KXP1680021885 DE-627 ger DE-627 rda eng Kabuye, Frank verfasserin aut Internal control systems, working capital management and financial performance of supermarkets Frank Kabuye, Joachim Kato, Irene Akugizibwe and Nicholas Bugambiro 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 110 supermarkets in Uganda. Results suggest that working capital management is a significant predictor of financial performance. Contrary to previous thinking internal control systems do not significantly predict financial performance. Therefore, once organizations have appropriate working capital management, they are also likely to have adequate internal control systems that enhance financial performance. This study focuses on supermarkets in Uganda, and it is possible that these results are only applicable to the supermarkets. More research is therefore needed to further understand the contribution of the internal control systems and working capital management on financial performance in other sectors. The results are important for internal control and working capital policy development, for example, in terms of prescribing the internal control systems and working capital requirements for the organizations to enhance financial performance. Internal control systems and working capital management have apparently hitherto been the subject of limited consideration by most supermarkets in Uganda. Nevertheless, this study, in possibly the most thorough treatment so far, highlights the areas requiring improvement to enhance financial performance. Kato, Joachim verfasserin aut Akugizibwe, Irene verfasserin aut Bugambiro, Nicholas verfasserin aut Enthalten in Cogent business & management London : Taylor & Francis, 2014 6(2019), Seite 1-18 Online-Ressource (DE-627)837953715 (DE-600)2837523-3 (DE-576)446658456 2331-1975 nnns volume:6 year:2019 pages:1-18 http://doi.org/10.1080/23311975.2019.1573524 Resolving-System kostenfrei https://www.cogentoa.com/article/10.1080/23311975.2019.1573524.pdf Verlag kostenfrei http://hdl.handle.net/10419/206154 Resolving-System kostenfrei https://creativecommons.org/licenses/by/4.0/ Verlag Terms of use GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 6 2019 1-18 26 01 0206 3527340912 x1z 25-10-19 2403 01 DE-LFER 3596635691 00 --%%-- --%%-- n --%%-- l01 18-02-20 2403 01 DE-LFER http://doi.org/10.1080/23311975.2019.1573524 2403 01 DE-LFER https://www.cogentoa.com/article/10.1080/23311975.2019.1573524.pdf 26 00 DE-206 56 Internal control systems 26 00 DE-206 56 working capital management 26 00 DE-206 56 financial performance
allfieldsSound	10.1080/23311975.2019.1573524 doi 10419/206154 hdl (DE-627)1680021885 (DE-599)KXP1680021885 DE-627 ger DE-627 rda eng Kabuye, Frank verfasserin aut Internal control systems, working capital management and financial performance of supermarkets Frank Kabuye, Joachim Kato, Irene Akugizibwe and Nicholas Bugambiro 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 110 supermarkets in Uganda. Results suggest that working capital management is a significant predictor of financial performance. Contrary to previous thinking internal control systems do not significantly predict financial performance. Therefore, once organizations have appropriate working capital management, they are also likely to have adequate internal control systems that enhance financial performance. This study focuses on supermarkets in Uganda, and it is possible that these results are only applicable to the supermarkets. More research is therefore needed to further understand the contribution of the internal control systems and working capital management on financial performance in other sectors. The results are important for internal control and working capital policy development, for example, in terms of prescribing the internal control systems and working capital requirements for the organizations to enhance financial performance. Internal control systems and working capital management have apparently hitherto been the subject of limited consideration by most supermarkets in Uganda. Nevertheless, this study, in possibly the most thorough treatment so far, highlights the areas requiring improvement to enhance financial performance. Kato, Joachim verfasserin aut Akugizibwe, Irene verfasserin aut Bugambiro, Nicholas verfasserin aut Enthalten in Cogent business & management London : Taylor & Francis, 2014 6(2019), Seite 1-18 Online-Ressource (DE-627)837953715 (DE-600)2837523-3 (DE-576)446658456 2331-1975 nnns volume:6 year:2019 pages:1-18 http://doi.org/10.1080/23311975.2019.1573524 Resolving-System kostenfrei https://www.cogentoa.com/article/10.1080/23311975.2019.1573524.pdf Verlag kostenfrei http://hdl.handle.net/10419/206154 Resolving-System kostenfrei https://creativecommons.org/licenses/by/4.0/ Verlag Terms of use GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 6 2019 1-18 26 01 0206 3527340912 x1z 25-10-19 2403 01 DE-LFER 3596635691 00 --%%-- --%%-- n --%%-- l01 18-02-20 2403 01 DE-LFER http://doi.org/10.1080/23311975.2019.1573524 2403 01 DE-LFER https://www.cogentoa.com/article/10.1080/23311975.2019.1573524.pdf 26 00 DE-206 56 Internal control systems 26 00 DE-206 56 working capital management 26 00 DE-206 56 financial performance
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topic_title	26 00 DE-206 56 Internal control systems 26 00 DE-206 56 working capital management 26 00 DE-206 56 financial performance Internal control systems, working capital management and financial performance of supermarkets Frank Kabuye, Joachim Kato, Irene Akugizibwe and Nicholas Bugambiro
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title_full	Internal control systems, working capital management and financial performance of supermarkets Frank Kabuye, Joachim Kato, Irene Akugizibwe and Nicholas Bugambiro
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title_sort	internal control systems, working capital management and financial performance of supermarkets
title_auth	Internal control systems, working capital management and financial performance of supermarkets
abstract	The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 110 supermarkets in Uganda. Results suggest that working capital management is a significant predictor of financial performance. Contrary to previous thinking internal control systems do not significantly predict financial performance. Therefore, once organizations have appropriate working capital management, they are also likely to have adequate internal control systems that enhance financial performance. This study focuses on supermarkets in Uganda, and it is possible that these results are only applicable to the supermarkets. More research is therefore needed to further understand the contribution of the internal control systems and working capital management on financial performance in other sectors. The results are important for internal control and working capital policy development, for example, in terms of prescribing the internal control systems and working capital requirements for the organizations to enhance financial performance. Internal control systems and working capital management have apparently hitherto been the subject of limited consideration by most supermarkets in Uganda. Nevertheless, this study, in possibly the most thorough treatment so far, highlights the areas requiring improvement to enhance financial performance.
abstractGer	The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 110 supermarkets in Uganda. Results suggest that working capital management is a significant predictor of financial performance. Contrary to previous thinking internal control systems do not significantly predict financial performance. Therefore, once organizations have appropriate working capital management, they are also likely to have adequate internal control systems that enhance financial performance. This study focuses on supermarkets in Uganda, and it is possible that these results are only applicable to the supermarkets. More research is therefore needed to further understand the contribution of the internal control systems and working capital management on financial performance in other sectors. The results are important for internal control and working capital policy development, for example, in terms of prescribing the internal control systems and working capital requirements for the organizations to enhance financial performance. Internal control systems and working capital management have apparently hitherto been the subject of limited consideration by most supermarkets in Uganda. Nevertheless, this study, in possibly the most thorough treatment so far, highlights the areas requiring improvement to enhance financial performance.
abstract_unstemmed	The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 110 supermarkets in Uganda. Results suggest that working capital management is a significant predictor of financial performance. Contrary to previous thinking internal control systems do not significantly predict financial performance. Therefore, once organizations have appropriate working capital management, they are also likely to have adequate internal control systems that enhance financial performance. This study focuses on supermarkets in Uganda, and it is possible that these results are only applicable to the supermarkets. More research is therefore needed to further understand the contribution of the internal control systems and working capital management on financial performance in other sectors. The results are important for internal control and working capital policy development, for example, in terms of prescribing the internal control systems and working capital requirements for the organizations to enhance financial performance. Internal control systems and working capital management have apparently hitherto been the subject of limited consideration by most supermarkets in Uganda. Nevertheless, this study, in possibly the most thorough treatment so far, highlights the areas requiring improvement to enhance financial performance.
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title_short	Internal control systems, working capital management and financial performance of supermarkets
url	http://doi.org/10.1080/23311975.2019.1573524 https://www.cogentoa.com/article/10.1080/23311975.2019.1573524.pdf http://hdl.handle.net/10419/206154 https://creativecommons.org/licenses/by/4.0/
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Nicht das Richtige dabei?