Internal Control System and the Profitability of Listed Enterprises

Internal control system (ICS) measures the policies that ensures effective and efficient working capital management. However, existing literature mostly presented working capital management in isolation to the Internal Control System. This book provides fresh evidence on the significant impact of Internal Control System on the aggressive and conservative working capital management policies. Specifically the control environment and the control activity components of the Internal Control System were accessed to examined the extent to which the policies measured influences profit generation for enterprises. This book will trigger more research in this perspective. Professionals and management of enterprises will find the book handy in prescribing and sustaining policies that enhance profit generation.

Autorentext

Mansur Lubabah Kwanbo,BSc, MSc, PhD: Studied Accounting and Finance at the Ahmadu Bello University (ABU), Zaria and the Nigerian Defence Academy (NDA), Kaduna, Nigeria. A fellow of the Association of National Accountants of Nigeria (ANAN) and a lecturer with the Department of Accounting, Kaduna State University, Kaduna, Nigeria.