The Mediating Effect between Some Determinants of SME Performance in Nigeria

Oluwatoyin Popoola, Aliyu Mukhtar Shehu, Ibrahim Murtala Aminu, Nik Kamariah Nik Mat, Abdullahi Nasiru, Musa Muhammad Tsagem Tsagem and Kabiru Maitama Kura

MPRA Paper from University Library of Munich, Germany

Abstract: The purpose of this study is to examine the relationship of owner/manager knowledge, competitive intensity, complexity of marketing, technical competence, firm size with the mediation of advisory services on the performance of Nigerian SMEs. The study employed structured questionnaire survey involving a sample of 278 manufacturing SMEs operating in Kano State, a total of 198 valid questionnaires were completed and returned representing 71 percent response rate. Evidence suggests that there is significant relationship between owner/manager knowledge, complexity of marketing decision and technical competence and advisory services. In contrast, the result found no significant relationship between firm size and advisory services. Similarly, the result found that owner/manager knowledge, complexity of marketing decision, technical competence and advisory services have significant relationship with performance. The result also indicates that, there is no significant relationship between firm size performance and technical competence and Performance. We also found that advisory service mediates the relationship between owner manager knowledge and the complexity of marketing decision. The findings of this study will benefit owner/managers of SMEs, regulatory agencies, accounting firms, government at all levels and will also serve as frame of reference to future studies.

Keywords: Fraud Forensics; Accounting; Accountability; Forensic Accounting; Auditing; Assurance; Corporate Governance; Risk Management; Investigation; Risk Assessment; Task Performance; Problem Representation; Skills; Mindset; Knowledge; Values; Ethics; Fraud Risk Assessment; Financial Criminology; Fraud; Fraud Related Problem Representation; Fraud Prevention; Fraud Detection; Fraud Response; Fraud Specialist; Auditor; Forensic Accountant; Fraud Examiner. (search for similar items in EconPapers)
JEL-codes: M4 M40 M41 M42 M48 M49 (search for similar items in EconPapers)
Date: 2012, Revised 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/66775/1/MPRA_paper_66775.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:66775

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().