A Systematic Literature Review of MSME’s Internal Control
DOI:
https://doi.org/10.30737/risk.v5i2.6314Keywords:
SLR, internal control, MSMEAbstract
This article is a Systematic Literature Review that aims to summarize the results of previous research on MSME's internal control. The Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA) technique is used with the help of a tool called Watase UAKE. The filtration used is articles spread across Scopus Q1, Q2, Q3 and Q4 with a time span of 2015 to 2025. The review results show that 2022 is the year in which this topic is most researched, producing 2 articles. The countries of origin of researchers are spread across Brazil, Egypt, Indonesia, Sweden, USA and Spain. The most cited article is an article by Johnstone & Leanne in 2022 entitled the means to substantive performance improvements - environmental management control systems in ISO 14001- certified SMEs. This article result is about SMEs often having difficulty in designing and monitoring environmental control because it involves external aspects such as audits and regulations. As a result, the Environmental Management and Control System or EMCS they developed is broad and complex, spanning strategic and operational levels, and involving parties outside the organization. This article has been cited 10 times.
References
Bell, R. and Bell, H. (2020). Applying Educational Theory to Develop a Framework to Support the Delivery of Experiential Entrepreneurship Education. Journal of Small Business and Enterprise Development, Vol. 27 No. 6, pp. 987-1004. https://doi.org/10.1108/JSBED-01-2020-0012
Nqala, Lisa. (2021). Internal Controls Systems, SMEs and Economy of Developing Countries: Case of South Africa. Conference: INTERNAL CONTROLS SYSTEMS, SMES AND ECONOMY OF DEVELOPING COUNTRIES: CASE OF SOUTH AFRICAAt: South Africa
Cika, N. 2018. Development of internal control in small and medium enterprises: case of Albania. European Journal of Marketing and Economics, 1(1):53-62
Sunday, Arthur. (2018). Internal Control System and Financial Performance of Microfinance Institutions in Central region Uganda. Conference: International Journal of Research 5(12)
Shanmugam, Jaya Kumar., Haat, Mohd Hassan Che., Azwadi, Ali. (2012). The Impact of Internal Control on the Performance of Small and Medium Enterprise: Malaysian Evidence. Conference: SIBRAt: Bangkok, Thailand
Abouelghit and Gan. 2024. Empirical research on the effects of mandatory auditing for SMEs on their internal control quality and management s perceptions Evidence from Egypt. Cogent Business & Management. DOI: 10.1080/23311975.2024.2412738
Untari et al. 2023. The effect of internal control of raw material inventory and production process planning towards the production process and business competitiveness in halal foodbased SMEs. Uncertain Supply Chain Management. DOI: 10.5267/j.uscm.2022.11.009
Johnstone. 2022. The means to substantive performance improvements - environmental management control systems in ISO 14001- certified SMEs. Sustainability Accounting, Management and Policy Journal. DOI: 10.1108/SAMPJ-11-2021-0456
Goncalves and Imoniana. 2022. Readiness of Low Complexity ERP for Continuous Auditing in SMEs The Brazilian Case Study. Control and Cybernetics. DOI: 10.2478/candc-2022-0022
Porcuna-Enguix et al. 2021. Constructing the Audit Risk Assessment by the Audit Team Leader When Planning Using Fuzzy Theory. Mathematics. DOI: 10.3390/math9233065
Appelbaum et al. 2016. Designing CA CM to fit not-for-profit organizations. Managerial Auditing Journal. DOI: 10.1108/MAJ-10-2014-1118
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with RISK : Jurnal Riset Bisnis dan Ekonomi agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
2. Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Deprecated: json_decode(): Passing null to parameter #1 ($json) of type string is deprecated in /home/ojs.unik-kediri.ac.id/public_html/plugins/generic/citations/CitationsPlugin.php on line 68
