IDEAS home Printed from https://ideas.repec.org/a/rbs/ijbrss/v8y2019i2p41-51.html
   My bibliography  Save this article

The Impact of Internal Control on the Profitability of Microfinance Institutions in Senegal

Author

Listed:
  • Gnilane Ndiaye

    (Huazhong University of Science and Technology)

  • Cheng BO

    (Huazhong University of Science and Technology)

  • V. V. Azenga

    (Huazhong University of Science and Technology)

  • Juniter Kwamboka

    (Huazhong University of Science and Technology)

Abstract

The purpose of this study is "Designing an excellent service model on Population and Civil Registration Service in the city of Metro ". The conclusions obtained from this study are (1) Problems in excellent service at Population and Civil Registration Service in the city of Metro based on their nature are divided into two types, which is uncontrolled (missed) and which is controlled (difficult). Uncontrolled problems are problems that should not need to exist, but they appear as an unavoidable problem whereas problems that are controlled are problems whose level of difficulty can be controlled. (2). The focus of service in population administration services in an institutional model emphasizes speed and convenience and does not pay attention to the simplicity of requirements and so to improve its quality it is necessary to pay attention to safety factors. (3) There are still many brokers in the services of the city of Metro Population and Civil Registration Service due to lack of supervision from the relevant agencies, not yet clear the application of Procedure Service Standards as well as the lack of socialization to the public about the service rates and service procedures. Key Words:EPS, ROA, Profit Margin, ROE, Internal Control

Suggested Citation

  • Gnilane Ndiaye & Cheng BO & V. V. Azenga & Juniter Kwamboka, 2019. "The Impact of Internal Control on the Profitability of Microfinance Institutions in Senegal," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 8(2), pages 41-51, April.
    • Handle: RePEc:rbs:ijbrss:v:8:y:2019:i:2:p:41-51
    as

    Download full text from publisher

    File URL: http://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/199/192
    Download Restriction: no
    File URL: http://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/199
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ionel BOSTAN & Veronica GROSU, 2010. "The Role of Internal Audit in Optimization of Corporate Governance at the Groups of Companies," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 2(2(543)), pages 89-110, February.
    2. Demiroglu, Cem & James, Christopher, 2011. "The use of bank lines of credit in corporate liquidity management: A review of empirical evidence," Journal of Banking & Finance, Elsevier, vol. 35(4), pages 775-782, April.
    3. Aaron Cohen & Gabriel Sayag, 2010. "The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations," Australian Accounting Review, CPA Australia, vol. 20(3), pages 296-307, September.
    4. Phillips, Robert & Freeman, R. Edward & Wicks, Andrew C., 2003. "What Stakeholder Theory is Not," Business Ethics Quarterly, Cambridge University Press, vol. 13(4), pages 479-502, October.
    5. Nicholas M. Odhiambo, 2009. "Interest rate reforms, financial deepening and economic growth in Kenya:an empirical investigation," Journal of Developing Areas, Tennessee State University, College of Business, vol. 43(1), pages 295-313, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Shewangu Dzomira, 2020. "Corporate Governance and Performance of Audit Committee and Internal Audit Functions in an Emerging Economy’s Public Sector," Indian Journal of Corporate Governance, , vol. 13(1), pages 85-98, June.
    2. Melinda Timea FÜLÖP & Mirela-Oana PINTEA, 2014. "Effects Of The New Regulation And Corporate Governance Of The Audit Profession," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 545-554, July.
    3. Mara Del Baldo, 2012. "Corporate social responsibility and corporate governance in Italian SMEs: the experience of some “spirited businesses”," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(1), pages 1-36, February.
    4. Ruben Burga & Davar Rezania, 2016. "Stakeholder theory in social entrepreneurship: a descriptive case study," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 6(1), pages 1-15, December.
    5. Paul Pelzl & María Teresa Valderrama, 2019. "Capital regulations and the management of credit commitments during crisis times," DNB Working Papers 661, Netherlands Central Bank, Research Department.
    6. Nanda, Kajole, 2019. "Dynamics between Bank-led Financial Inclusion and Economic Growth in Emerging Economies: The Case of India," International Journal of Development and Conflict, Gokhale Institute of Politics and Economics, vol. 9(1), pages 95-121.
    7. Felipe Restrepo & Lina Cardona‐Sosa & Philip E. Strahan, 2019. "Funding Liquidity without Banks: Evidence from a Shock to the Cost of Very Short‐Term Debt," Journal of Finance, American Finance Association, vol. 74(6), pages 2875-2914, December.
    8. Li, Jingxin & Ye, Yong & Li, Jingxuan, 2024. "Performance feedback and corporate maturity mismatch: Evidence from China," Research in International Business and Finance, Elsevier, vol. 67(PB).
    9. Juan-Pierrà Bruwer, 2018. "Do Internal Control Activities Adversely Influence the Profitability and Solvency of South African SMMEs?," Journal of Economics and Behavioral Studies, AMH International, vol. 10(1), pages 49-58.
    10. Sulaiman, Saidu & Masih, Mansur, 2017. "Is liberalizing finance the game in town for Nigeria ?," MPRA Paper 95569, University Library of Munich, Germany.
    11. Hans De Geer & Tommy Borglund & Magnus Frostenson, 2009. "Reconciling CSR with the Role of the Corporation in Welfare States: The Problematic Swedish Example," Journal of Business Ethics, Springer, vol. 89(3), pages 269-283, November.
    12. Kourula, Arno, 2010. "Corporate engagement with non-governmental organizations in different institutional contexts--A case study of a forest products company," Journal of World Business, Elsevier, vol. 45(4), pages 395-404, October.
    13. Nina Evans & Janet Sawyer, 2010. "CSR and stakeholders of small businesses in regional South Australia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(3), pages 433-451, August.
    14. Nicholas Odhiambo, 2010. "Interest rate reforms, financial deepening and economic growth in Tanzania: a dynamic linkage," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 13(2), pages 201-212.
    15. Elyasiani, Elyas & Zhang, Ling, 2015. "CEO entrenchment and corporate liquidity management," Journal of Banking & Finance, Elsevier, vol. 54(C), pages 115-128.
    16. Adam Arian & John Sands & Stuart Tooley, 2023. "Industry and Stakeholder Impacts on Corporate Social Responsibility (CSR) and Financial Performance: Consumer vs. Industrial Sectors," Sustainability, MDPI, vol. 15(16), pages 1-21, August.
    17. Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016. "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper 75944, University Library of Munich, Germany.
    18. Andrew West, 2016. "Applying Metaethical and Normative Claims of Moral Relativism to (Shareholder and Stakeholder) Models of Corporate Governance," Journal of Business Ethics, Springer, vol. 135(2), pages 199-215, May.
    19. George Silviu CORDOȘ & Melinda Times FÜLÖP, 2014. "Audit Reporting And Corporate Governance: Links And Implications," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 146-154, April.
    20. Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E. & Voulgaris, Georgios, 2021. "Accounting conservatism and corporate social responsibility," The British Accounting Review, Elsevier, vol. 53(4).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rbs:ijbrss:v:8:y:2019:i:2:p:41-51. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Umit Hacioglu (email available below). General contact details of provider: https://edirc.repec.org/data/ssbffea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.