Tag Archives: Top Management Support

Investigating the Relationship between Internal Audit Quality and Organisational Performance of Public Universities in Nigeria (Published)

This study examines relationship between internal audit quality (IAQ) and organizational performance with moderating variable of top management support in the federal universities in Nigeria. The independent variables consist of internal audit competence (IAC) and internal audit independence (IAI) with organizational performance as the dependent variable. A total of 400 samples of senior internal auditors’ level were drawn from 40 Nigerian federal universities. Data was collected via questionnaires and distributed to internal auditors. 400 questionnaires were distributed, 342 were returned, 29 were rejected and 313 were retained. The data was analysed using both descriptive and inferential statistics for testing hypotheses. The results of the study after testing the direct relationship of the independent variables with the dependent variable reveals that there are significant positive relationships between the variables of the study, except IAI with organizational performance. However, the result of moderating effect of top management support in the relationship between the independent variables and organizational performance, turns out to reveals that IAI, have positive and significant relationship with organizational performance. The result shows strong correlation between the dimensions of IAQ and organizational performance and optimum performance in Nigerian federal universities is attainable when internal audit quality dimensions are functional. The study has contributed greatly in determining the effect of the moderating variable in the study which add value to the existing literature not only in the Nigerian federal universities but also the internal auditing practice in the Nigerian public sector. It is therefore recommended that the dimensions of internal audit quality should always be given attention a better service delivery and efficiency.  

Keywords: Internal Audit Quality, Nigerian Federal Universities, Organizational Performance, Top Management Support

Supply Chain Innovation and Performance of Manufacturing Companies (Published)

Challenges emerging from globalization, rising cost, and the need to be responsive to customers are confronting todays supply chain. As such empirical studies on supply chain innovation are crucial for theory and practice. However, literature on supply chain innovation is quite scarce. The aim of this study is to examine the impact of supply chain innovation on supply chain performance of manufacturing companies. The study was based on cross-sectional survey of 286 manufacturing companies in Nigeria. Cluster and stratified random sampling were employed and self-administered to the selected companies. Data was analyzed using structural equation modeling (Amos). Results suggest that supply chain innovation has significant relationship with supply chain performance. Theoretically, the study is the first to conceptualize technologies, collaborative processes, top management support, and innovation capability as indicators of supply chain innovation. Practically, the study provides guidelines for managers on manufacturing companies on strategies to pursue innovation in the supply chain. Limitations and suggestions for further studies were subsequently provided.

Keywords: Innovation Capability, Supply Chain Innovation, Supply Chain Technology, Supply chain collaboration, Supply chain performance, Top Management Support