African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4196

Full Length Research Paper

Internal control systems and organizational performance in Small and Medium Enterprises (SMEs) in Nigeria

Tunde Olufisayo Ajala
  • Tunde Olufisayo Ajala
  • Bursary Department, Koladaisi University, Ibadan, Oyo State, Nigeria.
  • Google Scholar
Babatunde Moses Ololade
  • Babatunde Moses Ololade
  • Department of Accounting, Faculty of Management Sciences, Redeemer’s University, Ede, Osun State, Nigeria.
  • Google Scholar
John Olatunde Olaleye
  • John Olatunde Olaleye
  • Department of Management and Accounting, Faculty of Management and Social Sciences, Lead City University, Ibadan, Oyo State, Nigeria.
  • Google Scholar
Kehinde Babatunde Abass
  • Kehinde Babatunde Abass
  • Department of Finance, Faculty of Management Sciences, Babcock University, Ilisan Remo, Ogun State, Nigeria.
  • Google Scholar


  •  Received: 09 January 2023
  •  Accepted: 23 March 2023
  •  Published: 30 April 2023

How to cite this article

APA /
Ajala, T. O., Ololade, B. M., Olaleye, J. O., & Abass, K. B. (2023). Internal control systems and organizational performance in Small and Medium Enterprises (SMEs) in Nigeria. African Journal of Business Management, 17(4), 65-73.
Chicago /
Tunde Olufisayo Ajala, Babatunde Moses Ololade, John Olatunde Olaleye and Kehinde Babatunde Abass. "Internal control systems and organizational performance in Small and Medium Enterprises (SMEs) in Nigeria." African Journal of Business Management 17, no. 4 (2023): 65-73.
MLA /
Tunde Olufisayo Ajala, et al. "Internal control systems and organizational performance in Small and Medium Enterprises (SMEs) in Nigeria." African Journal of Business Management 17.4 (2023): 65-73.