Moderating Role of Funding on the Management Control System and Performance of Public Universities

Taophic Bakare, Abdulfatai Olanrewaju Nurudden and Ramat Titilayo Salman

Journal of Accounting and Finance in Emerging Economies, 2023, vol. 9, issue 1, 51-64

Abstract: Purpose: The study examines the moderating effect of funding on the management control system and performance of south-western public universities in Nigeria.Design/Methodology/Approach: Research design for the study is cross- survey; this is the most appropriate research design, being a study on perception objectives in nature. The study was carried out in fourteen (14) public universities in the Southwestern region of Nigeria.Findings: funding activities does not significantly moderate the relationship between result control and performance of public universities (β = -0.042; t = 0.648; p > 0.259). However, a negative beta of 4.2% indicates every one increment in the present order of finance will lead to a reduction of 4% from the relationship between result control and performance of public universities in south west Nigeria.Implications/Originality/Value: The study discovered that present funding scheme moderates the relationship between action and cultural control and does not moderate the relationship between personnel and result control. The study therefore recommends that the government should ensure disbursement of sufficient funds to the university to attain the much need performance.

Keywords: Funding; Management Control System; Cultural Control; Control System; Universities Performance (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:src:jafeec:v:9:y:2023:i:1:p:51-64

DOI: 10.26710/jafee.v9i1.2575

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