IIARD International Institute of Academic Research and Development

IIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH (IJBFR )

E-ISSN 2695-1886
P-ISSN 2672-4979
VOL. 10 NO. 10 2024
DOI: 10.56201/ijbfr.v10.no10.2024.pg183.199

---

The Impact of Electronic Banking on Small and Medium Scale Enterprises (SMES) in Some Selected SMES in Bauchi State

Yakubu Adamu PhD, Alhaji Kawugana PhD, Shuaibu Said Abdullahi

---

Abstract

Electronic Banking involves the systems which enable customers to use banking services at three levels information, communication and transaction. The study Assesses “The impact of Electronic Banking on Small and medium Scale Enterprises in some selected SMEs in Bauchi state”. The objectives of the study is to examine the impact of mobile banking services and the relationship between automated teller machine services on the performance of Small medium enterprises . To achieve this objective, three (3) research questions and two hypotheses were formulated; Primary data were collected from the primary source which questionnaire was used as an instrument of data collection while secondary data were sources from textbooks, journals, newspapers and the internet were employed. The research design used in this report is descriptive design, utilizing questionnaire method to obtain information from the respondents for this project. A total of 250 (two hundred and fifty) respondents were selected for this study to represent the entire population of the study. For null hypotheses were formulated and tested using the one-way ANOVA and the t- test statistical tools at zero point zero five (0.05) level of significance. To analyze the data obtained, frequency and simple percentage and regression analysis was used. While hypothesis was tested using chi-square test. The study reveals that Electronic banking has a significant relationship with performance of Small medium enterprises in Bauchi state. Based on the findings ,therefore the study recommend that there should be more awareness creation on Electronic banking by all the related agencies to improve the performance of Small medium enterprises in Bauchi state

keywords:

Electronic Banking, Performance, Small and medium Scale Enterprises

---

References:

Abdullahi, M. S., Ghazali, P. L., Awang, Z., Mohd Tahir, I., Ali, M., & Salim, N. A. (2015). The
Effect of Finance, Infrastructure and Training on the Performance of Small and Medium
Scale Enterprises (SMEs) in Nigeria. International Journal of Business and
Technopreneurship, 5(3), 421-452.
Abuodho, C. (1996). Small scale industrial financing in Kenya. Nairobi: Longman Publishers.
Adegbami, A. (2013). Insecurity: A threat to human existence and economic development in
Nigeria. Public Policy and Administrative Research, 3(6), 8-13.
Adelaja B. O. (2003) Financing Small and Medium Enterprises under SMIEIS. Being a paper
presented at Central Bank of Nigeria (CBN) Seminar on Small and Medium Industries
Equity Investments. Lagos, August, no. 4, pp.100-114.
Adeniji, A. A. (2009). Cost Accounting. A Managerial Approach. Lagos State, Nigeria: El-Toda
Ventures limited publishers.
Adler, R., Everett, A. M., & Waldron, M. (2000). Advanced management cost management
practices in manufacturing: Utilization, benefits, and barriers to implementation. Journal
of accounting. 24 (2), 131-150.
Agboola, Toba (2007) Bank of Industry to commit 85% Resources to Funding SMEs. The Nation
Newspapers, 6th December 2007. (Nigeria Business.com)
Agwu, M. O., &Emeti, C. I. (2014). Issues, challenges and prospects of small and medium scale
enterprises (SMEs) in Port-Harcourt city. European Journal of Sustainable Development,
3(1), 101-114.
Agwu, M. O., &Emeti, C. I. (2014). Issues, challenges and prospects of small and medium scale
enterprises (SMEs) in Port-Harcourt city. European Journal of Sustainable Development,
3(1), 101-114.
Ahmad, M., Ahmad, E., Kahut, M. B. H., & Murtaza, G. (2012). New determination of factors
affecting the growth of small and medium sized enterprises in Pakistan. Interdisciplinary
Journal of Contemporary Research in Business, 4(6), 513-530.
Ajibolade, R. S., (2013). Relevance lost: The rise and fall of management accounting. Boston,
MA: Harvard Business School Press.
Akhavan, M. (2010). Identification of Factors affecting the performance of the supply chain.
Journal of Management Sciences, 5, 67-87. (In Persian)
Akintoye, I. R. (2010). Quick insight in to research methodology. Akoka-Yaba, Lagos, Nigeria:
Unique EducationalPublishers.
Ali, Y. M., Musa, B. M., & Fada, K. A. Implications of Boko Haram Insurgency on Small and
Medium Enterprises in Borno State, Nigeria: A Review. Sahel Analyst, 96-108.
Alleyne M. L., & Weekes R. V., (2011). Cost accounting practice and profitability of hospitality
industry in Kenya. Journal of finance. 8(2), 300-400.
Amin, M. R., Banerjee, S. (2011). Constraints and contingencies of the small business: A
comparative perspective. International Business and Economic Research Journal, 6(9), 59-
Aminu, I. M., & Shariff, M. N. M. (2015). Determinants of smes performance in Nigeria: A pilot
study. Mediterranean Journal of Social Sciences, 6(1), 156.
Appah, E. (2011). The role of manufacturing practices in mediating the impact of activity-based
costing on plant performance. Accounting, organizations and society, 33(1), 1-19.
Asaolu, T. O.; Oladoyin, A. M. and Oladele, P.O. (2005) A consideration of the problems and
prospects of revitalising the Small-Scale Sector in Nigeria. European Journal of Scientific
Research. Vol. 7, no. 3, pp. 5-11.
Asgari, M., (2002). Costing Systems with the Emphasis on the Pricing system and Costing of
Objective, Strategic Management Research, 2(9), 138-159.
Ayesha, B. (2007) Entrepreneurship Development for competitive Small and Medium Enterprises.
Tokyo: Asian Productivity Organization.
Ayozie, D. O. and Latinwo, H. K. (2010) Entrepreneurial developments and small scale industry
contribution to Nigerian national development- A marketing interface. Information
Management and Business Review. Vol. 1, No. 2, pp. 51-68.
Barid, M. K., (2007). Cost accounting practices and profitability of telecommunication companies
in Kenya. Journal of accounting. 4(1), 123-200.
Bauer, K., &Hein, S. E. (2006). The effect of heterogeneous risk on the early adoption of Internet
banking
technologies.
Journal
of
Banking
&
Finance,
30(6),
1713-1725.
http://dx.doi.org/10.1016/j.jbankfin.2005.09.004
Beaver, G., & Hutchings, K. (2005). Training and developing an age diverse workforce in SMEs:
The need for a strategic approach. Education+ Training, 47(8/9), 592-604.
Beng, D. R., (2014). A preliminary survey of management accounting practices in Barbados.
Journal of Eastern Caribbean Studies, 32(2), 50-72.
Berger, A. N. and Udell, G. F. (2004) A More Complete Conceptual Review of E-Banking for
SME Finance. A Paper presented at the World Bank Conference on Small and Medium
Enterprises: Overcoming Growth Constraints World Bank, MC 13-121, October 14-15.
Betcherman, G., Leckie, N., & McMullen, K. E. (1997). Developing skills in the Canadian
workplace: The results of the Ekos Workplace Training Survey. Ottawa: Canadian Policy
Research Networks.
Beyene, A. (2002). Enhancing the competitiveness and productivity of small and medium scale
enterprises (SMEs) in Africa: An analysis of differential roles of national governments
through improved support services. Africa development, 27(3), 130-156.
Blocher, E. J., Stout, D. E., Juras, P. E., & Cokins, G. (2012). Cost Management: A Strategic
Emphasis, (6th ed.), McGraw-Hill/Irwin, New York, NY.
Boateng, A., & Abdulrahman, M. D. (2013). Micro small-sized enterprises and bank credit:
evidence from West Africa. Journal of emerging market finance, 12(2), 129-150.
Boris P and Petr N, (2011). Activity-Based Costing Application in an Urban Mass Transport
Company. Journal of Competitiveness, 6(1), 1-17
Boysona, S., Corsia, T., &Verbr, A. (2013). The e-supply chain portal: a core business model.
International Journal of Operations & Production Management, 26(39), 175–192.
http://dx.doi.org/10.1016/S1366-5545(02)00046-7
Bronwyn, A. (1995). Venture Capital Funding. Paper prepared for Presentation at the President's
Conference on Small Business. South Africa, July, 1995.
Brown, L. M., (2008). The choice of performance measures in annual bonus contracts. The
Accounting Review, 72(2), 231-255.
Brüderl, J., Preisendörfer, P., & Ziegler, R. (1992). Survival chances of newly founded business
organizations. American sociological review, 227-242.
Cadbury, A. (1992). Report of the committee on the financial aspects of corporate governance.
London: Gee Enterprises.
Carmignani, G. (2009). Supply chain and quality Supply chain and quality: The de?nition of a
standard to implement a process management system in a supply chain. Business Process
Management Journal, 45(3), 395-407. http://dx.doi.org/10.1108/14637150910960639
Central Bank of Nigeria (2010) Statistical Bulletin. Abuja: Central Bank of Nigeria (CBN).
Chan & Sons Publishers. Hafkin, N. &Menou, J. (1995). Impact of Electronic Communication and
development in Africa. Ottawa: Published by the International Development Research
Centre.
Chukwurah, D. C., Okechukwu, E., &Ogbeje, E. N. (2015). Implication of Boko Haram terrorism
on northern Nigeria. Mediterranean Journal of Social Sciences, 6(3), 371-379.
Chung, H.M., & Khan P. (2013). Analysis of Activity-Based Costing (ABC) Project
Implementations. Long Beach: journal of management accounting research, 21, 234- 242.
Cirtita, H., & A. Glaser-Segura, D. (2012). Measuring downstream supplychain performance.
Emeraldinsight, 23(3), 299-314. http://dx.doi.org/10.1108/17410381211217380
Cletus O. A. &Thankgod C. A. (2015). Standard Costing and Cost Control in Nigerian Oil and
Gas Industry. Journal of Modern Accounting and Auditing, 11(4), 185-193
Cokins, G. (2002). Integrating target costing and ABC. Journal of Cost Management, 22-29.
Cokins, M. L., (2002). Advanced cost management practice and operational

DOWNLOAD PDF

---

Back