EFFECT OF INTERNAL CONTROL SYSTEMS ON FINANCIAL PERFORMANCE OF PUBLIC INSTITUTIONS OF HIGHER LEARNING IN SIERRA LEONE / (Kayıt no. 292276)
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| 000 -BAŞLIK | |
|---|---|
| Sabit Uzunluktaki Kontrol Alanı | 03332nam a22002777a 4500 |
| 003 - KONTROL NUMARASI KİMLİĞİ | |
| Kontrol Alanı | KOHA |
| 005 - EN SON İŞLEM TARİHİ ve ZAMANI | |
| Kontrol Alanı | 20240814143428.0 |
| 008 - SABİT UZUNLUKTAKİ VERİ ÖGELERİ - GENEL BİLGİ | |
| Sabit Alan | 240222d2023 cy d|||| m||| 00| 0 eng d |
| 040 ## - KATALOGLAMA KAYNAĞI | |
| Özgün Kataloglama Kurumu | CY-NiCIU |
| Kataloglama Dili | eng |
| Çeviri Kurumu | CY-NiCIU |
| Açıklama Kuralları | rda |
| 041 ## - DİL KODU | |
| Metin ya da ses kaydının dil kodu | eng |
| 090 ## - Yerel Tasnif No | |
| tasnif no | YL 3187 |
| Cutter no | A45 2023 |
| 100 1# - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Allieu, Mohamed |
| 245 10 - ESER ADI BİLDİRİMİ | |
| Başlık | EFFECT OF INTERNAL CONTROL SYSTEMS ON FINANCIAL PERFORMANCE OF PUBLIC INSTITUTIONS OF HIGHER LEARNING IN SIERRA LEONE / |
| Sorumluluk Bildirimi | MOHAMED ALLIEU; SUPERVISOR: ASST. PROF. DR. KEMAL ÇEK |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | 2023 |
| 300 ## - FİZİKSEL TANIMLAMA | |
| Sayfa, Cilt vb. | ix, 85 sheets: |
| Diğer fiziki detaylar | charts, tables; |
| Boyutları | 30 cm. |
| Birlikteki Materyal | 1 CD ROM |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| Content type code | txt |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | unmediated |
| Media type code | n |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| Carrier type code | nc |
| 502 ## - TEZ NOTU | |
| Tez Notu | Thesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department |
| 504 ## - BİBLİYOGRAFİ NOTU | |
| Bibliyografi Notu | Includes References (sheets 68-74) |
| 520 ## - ÖZET NOTU | |
| Özet notu | ABSTRACT<br/>Government agencies sometimes perform poorly financially. Financial mismanagement may have brought poor results. Finances require internal controls. This study assessed how well Sierra Leonean government institutions and colleges managed finances after introducing internal controls. Evaluation of control operations, risk analysis, environmental control, information and communication, and monitoring at Sierra Leonean universities affect financial performance. Four theories—agency, management, affirmative accounting, and attribution—supported the research. Descriptive study. 150 Sierra Leonean academics were questioned. There were 96 researchers. This research used questionnaires on a representative sample. Multiple linear regression examined independent variables and determination coefficients. Data were analyzed using SPSS. Frequent internal audit reports, a suitable separation of responsibility in the finance and accounting divisions, and physical measures to reduce resource overallocation were used in the analyzed businesses. Control initiatives improved financial performance for examined organizations. This research examined organizations with a successful risk assessment instrument, risk analysis management structure, continuing financial evaluations, and timely, in-depth audits. Risk <br/>assessment statistically enhanced financial performance. Sierra Leone's public <br/>universities have good environmental controls. Finance and audit have enough people <br/>and accounting and financial management training. Environmental control significantly enhanced the firms' financial success. The data exchanging and receiving systems were good. Modern communication and record-keeping systems help businesses share information, track finances, and account for resources. Research indicated that open communication and information improved organizations' financial accountability and performance. Independent auditing departments tracked budgets. Management meetings discussed finances and promoted responsibility and openness. Financial monitoring boosted performance. Financial audits detect accounting and financial issues.<br/>Keywords: Financial Performance; Higher Learning; Internal Control Systems; Public Institutions. |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Accounting and Finance |
| Alt başlık biçimi | Dissertations, Academic |
| 700 1# - EK GİRİŞ - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Çek, Kemal |
| İlişkili Terim | supervisor |
| 942 ## - EK GİRİŞ ÖGELERİ (KOHA) | |
| Sınıflama Kaynağı | Dewey Onlu Sınıflama Sistemi |
| Materyal Türü | Thesis |
| Geri Çekilme Durumu | Kayıp Durumu | Sınıflandırma Kaynağı | Kredi için değil | Koleksiyon Kodu | Kalıcı Konum | Mevcut Konum | Raf Yeri | Kayıt Tarih | Source of acquisition | Yer Numarası | Demirbaş Numarası | Son Görülme Tarihi | Fatura Tarihi | Materyal Türü | Genel / Bağış Notu | Toplam Ödünçverme |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Onlu Sınıflama Sistemi | Tez Koleksiyonu | CIU LIBRARY | CIU LIBRARY | Depo | 22.02.2024 | Bağış | YL 3187 A45 2023 | T3580 | 22.02.2024 | 22.02.2024 | Thesis | Accounting and Finance Department | ||||
| Dewey Onlu Sınıflama Sistemi | Tez Koleksiyonu | CIU LIBRARY | CIU LIBRARY | Görsel İşitsel | 22.02.2024 | Bağış | YL 3187 A45 2023 | CDT3580 | 22.02.2024 | 22.02.2024 | Suppl. CD | Accounting and Finance Department |