IIARD International Institute of Academic Research and Development

IIARD International Journal of Economics and Business Management (IJEBM )

E-ISSN 2489-0065
P-ISSN 2695-186X
VOL. 10 NO. 1 2024
DOI: https://doi.org/10.56201/ijebm.v10.no1.2024.pg151.162

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Budgetary Control on the Operation of Small-Scale Enterprises in Calabar South Local Government Area of Cross River State, Nigeria.

Dr. Cletus Akpo Atah, Dr. Mercy M.N.G. Akeke, Dickson Daniel Akaniniene

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Abstract

The purpose of this study was to examine budgetary control over the operation of small-scale enterprises in Calabar South Local Government Area of Cross River State. To achieve this aim, two research questions and two null hypotheses were formulated and tested. A survey research design was adopted for the study, and data were collected using a researcher-designed instrument titled "Budgetary Control on the Operation of Small-Scale Enterprises Questionnaire (BCOSSEQ), which contained ten (10) items. A total of thirty-five (35) registered small-scale business enterprises responded to the instrument. The data gathered were analyzed using the mean and standard deviation to answer the research question, and an independent t-test was used to test null hypotheses at the 0.05 level of significance. Findings from this study, among others, revealed that executive authority responsibility and budget preparation influence the operation of small-scale enterprises in the Calabar South Local Government Area of Cross River State. Likewise, the result supports the hypotheses that there is no significant difference in the mean rating of executive authority and the operations of small-

keywords:

Budgetary, Control, Operation and Small-Scale Enterprises

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