European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals

Triangulation

Process Control and Business Performance in Quoted Manufacturing Companies in Nigeria (Published)

This paper seeks to examine the influence of process control on business performance of quoted manufacturing companies in Nigeria. Survey research design was adopted. Three (3) tentative assertions, hypotheses were formulated. The sample size was thirty-two (32) quoted manufacturing companies in Nigeria. Pearson product moment correlation and QSR-Nvivo aided the quantitative and qualitative data analysis respectively. The study findings indicated that process control has very positive relationship with business performance. In conclusion, profitability, effectiveness and efficiency adoption as proxies of business performance has been proven to be largely a function of process control. The study recommends that manufacturing firms should increase the control measure in the work process to ensure conformity and avoidance of deviations, in order to achieve higher performance in their operations.

Keywords: Effectiveness, Efficiency, Process control, Profitability, Triangulation

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