加纳银行内部控制机制与财务绩效:公司治理的调节作用

IF 1.4 Q3 ECONOMICS
Clement Oppong, Abukari Salifu Atchulo, Achille Dargaud Fofack, Daniel Elorm Afonope
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引用次数: 0

摘要

本研究旨在评估公司治理对内部控制机制与财务绩效关系的调节作用。设计/方法/方法本研究采用结构化问卷调查,收集加纳首都250名农村银行高层管理人员的数据。采用Cronbach alpha值和Fornell-Larcker检验来评估所用数据的信度和效度。研究采用偏最小二乘结构方程模型(PLS-SEM)。结果表明,内部控制和公司治理对财务绩效均有直接的正向显著影响。此外,内部控制与公司治理的交互作用对财务绩效也有显著的正向影响,从而证实了公司治理在内部控制机制与财务绩效之间的关系中起着调节作用。这意味着组织需要加强其公司治理程序,以提高其内部控制系统的效率,这将最终导致其财务业绩的改善。本研究的创新之处在于评估公司治理在内部控制机制与财务绩效关系中的调节作用。这种调节效应评估意味着公司治理可能不仅影响内部控制结构的技术实施,而且随后会对组织的整体绩效产生影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Internal control mechanisms and financial performance of Ghanaian banks: the moderating role of corporate governance
Purpose This study aims to evaluate the moderating impact of corporate governance on the relationship between internal control mechanisms and financial performance. Design/methodology/approach The study employs a structured questionnaire to collect data from 250 top managers of rural banks in the capital of Ghana. Cronbach alpha value and Fornell-Larcker tests were performed to assess the reliability and validity of the data used. The study adopted a partial least square structural equation model (PLS-SEM). Findings The results show that internal control and corporate governance both have a direct positive and significant impact on financial performance. Furthermore, the interaction of internal control and corporate governance also has a positive and significant impact on financial performance, thus confirming the moderating role of corporate governance in the relationship between internal control mechanisms and financial performance. Practical implications This implies that organizations need to strengthen their corporate governance procedures to increase the efficiency of their internal control systems, which would ultimately lead to an improvement in their financial performance. Originality/value The present study innovates by assessing the moderating role of corporate governance in the nexus between internal control mechanisms and financial performance. This moderating effect assessment implies that corporate governance may not only affect the technical implementation of the internal control structures but will subsequently make an impact on the overall performance of the organization.
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来源期刊
CiteScore
3.20
自引率
7.70%
发文量
41
期刊介绍: African Journal of Economic and Management Studies (AJEMS) advances both theoretical and empirical research, informs policies and practices, and improves understanding of how economic and business decisions shape the lives of Africans. AJEMS is a multidisciplinary journal and welcomes papers from all the major disciplines in economics, business and management studies.
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