BAYA , Olivia Pendo. Budgeting, Risk Planning, Internal Control and Financial Performance of Kenyan Manufacturing Firms. African Journal of Commercial Studies, [S. l.], v. 3, n. 3, p. 181–190, 2023. DOI: 10.59413/. Disponível em: https://ijcsacademia.com/index.php/journal/article/view/175. Acesso em: 22 apr. 2026.