Browsing by Author "Ahmed, Baba Ibrahim"

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    Effects Of Management Control System On Goal Congruence Of Selected Banks In Nigeria
    (Department Of Accounting, Faculty Of Administration, Nasarawa State University, Keffi., 2016-12-01) Ismaila, Olotu Abdullahi; Ahmed, Baba Ibrahim; Musa, Hassan; Abdullahi, Musa Abdullahi; Abdullahi, Dauda
    Non-alignment of employee's goal with that of an organisation could seriously affect the performance level of the organisation. While previous studies focused on the effects of management control on performance, it is argued that there are many factors that influence the performance of an organization; thus, an organization that performs well does not necessarily imply that there is goal congruence. This study used data collected from five deposit money Banks to examine the effects of management control measures on goal congruence. The result of the analysis using ordinary least square regression shows that, the management control measures of the Banks, adopting the behavioural approach, have significant effects on the level of goal congmence. The study therefore recommends that the Banks should continue to place high premium on behavioural approach to management control system, while the use of punishments should be discouraged.