Public Sector In Nigeria Research Articles

Effective Performance and Accountability Reporting Challenges in Nigeria Public Sector: The Accountants and Other Professionals Perception

Effective Performance and Accountability Reporting Challenges in Nigeria Public Sector: The Accountants and Other Professionals Perception

Promoting Motivation For Employee Performance: A Case Of Nigeria Public Sector

Promoting Motivation For Employee Performance: A Case Of Nigeria Public Sector

Value for Money Audit and Good Public Governance: Stakeholders’ Perception in Nigeria

Over the past decades, public sector performance has been at the forefront of the public management debate. Along with the advent of economic and budgetary crises, and new performance management reforms, the public sector has been under constant pressure around the world to deliver good governance and restore voters' faith in government institutions through the lenses of the value for money audit 6Es (Economy, Efficiency, Effectiveness, Environment, Equity and Ethics). It is against this backdrop, this study primarily assessed stakeholders' perceptions of the impact of value for money audits on good public governance in Nigeria. Different stakeholders who benefit from government actions in Nigeria make up the study's population while purposive sampling was used to choose 150 respondents and for analysis, the study employed ordinal logistic regression. The findings demonstrated a positive association between good governance and independent variables (economy, efficiency, effectiveness, equity and ethics audit), with marginal impact coefficients of .606, .059, 1.048, 0.30 and .053, and p-values of .000, .045, 0.21, .001 and 0.033 respectively. It is concluded that routine value for money audit is found to strengthen good governance in the Nigeria public sector. The study recommended that the government should continue to reduce costs through periodic economic audits and efficient audit, as this will improve the quality of governance in the public sector. More so environment, equity and ethics should be giving emphases.

Government Integrated Financial Management Information System And Sustainable Public Procurement in Nigeria

This study aimed at examining the role Government Integrated Financial Information System GIFMIS will play in implementing Sustainable Public Procurement SPP in the Nigeria public sector. The rising global campaign on how developed and developing countries can position their public procurement to help achieve United Nations Sustainable Development Goals SDGs, has necessitated studies on how to position the public sectors of different countries to achieve SPP. Survey research technique was adopted in this study, questionnaire issued to procurement officers in 15 federal ministries of Nigeria was the primary source of gathering data, Data collected was tested using multiple regression model which was carried out with stata statistical tool, in order to measure the effect of different implementation independent variables on a single variable of SPP. The key findings from the study include that obstacles have a negative and significant effect on the implementation of SPP in Nigeria, IFMIS has a positive and significant role to play in implementation of SPP, while IFMIS is also sustainable as a system for managing public procurement in Nigeria. The findings from this study will be useful for developing accounting for sustainable development. The study recommends that the government develop a policy and implementation framework that will back the implementation of SPP and overcome identified obstacles, also the adoption of GIFMIS in public procurement functions should be followed up to ensure full adoption and increase the knowledge level of the system in the public sectors of Nigeria.

Public Sector Financial Management and Economic Growth Sustainability in Nigeria: 1986 to 2020

The Nigerian experience with public sector finance management demonstrates fiscal irresponsibility. In Nigeria, the public sector is comprised of the Federal, State, and Local governments, as well as parastatals and organizations that provide public goods and services. Nigeria's public sector, with its diverse financing sources, plays a critical role in economic management via the creation and execution of economic policies, efficient budgeting and planning targeted at attaining domestic and external balancing goals. The purpose of this research was to determine the influence of public sector financial management on the sustainability of economic development in Nigeria. The research examined the influence on real gross domestic product of total federally collected income and total government spending. The Autoregressive Distributive Lag (ARDL) technique was used to analyze data spanning the years 1986 to 2020. To begin, the findings indicate that there is no long-run association between public sector financial management and the sustainability of economic development in Nigeria. Second, overall federal revenue was shown to have a positive association with real gross domestic product. Thirdly, public sector financial management has no discernible influence on the sustainability of economic development in Nigeria. This report recommends that the ideal of sound public sector financial management be embraced in order to strengthen the sustainability of economic development in Nigeria via an effective, efficient, and transparent public account management system.

The Effects of Manpower Planning and Crises Management in Public Sector: A Case Study of Nigerian Institute for Oil Palm Research in Edo State

This paper examines the Effects of Manpower Planning and Crises Management in Public Sector: A Case Study of Nigerian Institute for Oil Palm Research (NIFOR) in Nigeria as a democratic sustainability. It evaluates how effective the organization policy have been able to restructure the political economy of Nigeria by training of its manpower and being able to resolve crises in the system. Since the early 1990s, the issue of Good Governance has become an important concept in the International Development debates and Policy discourse. Over the last decade however, Public Sector, especially Nigerian NIFOR has not adequate avail their workers opportunity to attend short-term courses if they cannot be released for training courses of between 1 to 3 years. This has led to several crises in the organization which would have been avoided, if adequate crises management techniques were put in place. The Nigerian Institute for Oil Palm Research (NIFOR) has not also imbibe the policy of inclusiveness. In the course of this study, the Effects of Manpower Planning and Crises Management in Public Sector: A Case Study of Nigerian Institute for Oil Palm Research (NIFOR), Edo State were brought to the fore while the objectives of the study are well spelt out. Hypotheses were postulated and the Scientific Management Theory was used to explicate the works. Data were obtained from both primary and secondary sources. From the primary sources, the survey method, that is, the use of questionnaire designed and adopted. Data obtained from this method were analyzed with the aid of Simple Percentage. Thereafter, the five researchable hypotheses were tested and accepted while the null hypotheses were rejected. The implication is that there was relationship between the dependent and independent variables. Generally, the paper brought to focus that the Effects of Manpower Planning and Crises Management is a collective effort in reaching a compromise in the management of Public Sector in Nigeria and it has contributed immensely to the growth and development of public enterprise elsewhere. Finally, it suggests policy and crises management techniques and recommendation which are aimed at repositioning Public Sector like NIFOR not only in Edo State in particular, but also in Nigeria in general. Keywords: Crises, Management, Resolution, Effects, Public, Manpower DOI: 10.7176/DCS/12-2-03 Publication date: February 28 th 2022

Accountability and Resource Management: Building Blocks towards National Prosperity

Nigeria is a country with an abundance of human and natural resources, yet over forty percent of the population of Nigeria live in poverty. The appalling, pathetic and depressing condition of high rate of poverty in Nigeria cannot be separated from the absence of accountability and on government’s ineptitude and lack of prudence in the expenditure and management of resources. The study examined the effect of accountability and resource management on national prosperity. The research work adopted the use of descriptive survey research design. Primary data sourced from administering questionnaires to Ministries, Departments and Agencies (MDAs) in South East Nigeria was collated. Descriptive statistics, regression analysis and one sampled t-test tool were utilized in analyzing the data. The study revealed that accountability and effective resource management has a positive impact on the prosperity of a nation. The study also posited that a transition from poverty to national prosperity has higher likelihood of actualization when there are bedrocks or building blocks in place for sustainable economic growth through having good accountability and resource management. Therefore, the study recommends a consolidation of existing financial controls for improved accountability in the public sector in Nigeria and that accounting records should be prepared in line with the IPSAS.

The Public Sector in Nigeria: An Exploration of the Role of Nigerian National Petroleum Corporation (NNPC)

The Public Sector in Nigeria: An Exploration of the Role of Nigerian National Petroleum Corporation (NNPC) Basiru Musa International Relations and Diplomacy Department, Faculty of Administrative Sciences and Economics, Tishk International University, Erbil, Kurdistan Region, Iraq Correspondence: basiru.musa@tiu.edu.iq Received: June 22, 2022 | Revised: September 05, 2022 | Published: September 20, 2022 Abstract The […]

Public Accountability and Policy Outcomes in Nigeria's Public Sector: A Stewardship Theory-Based Approach

Public Accountability and Policy Outcomes in Nigeria's Public Sector: A Stewardship Theory-Based Approach

EFFECT OF TREASURY SINGLE ACCOUNT ON ACCOUNTABILITY IN NIGERIA PUBLIC SECTOR

This study ascertained the relationship between Treasury Single Account and Accountability in Nigeria Public Sector with a focus on South-East and South-South Nigeria. This study adopted field survey research design. The population was 1250 staff of the five Federal Universities Teaching Hospitals and five Federal Medical Centers in South-East and South-South Nigeria drawn from Account Departments. Taro Yamane formula was employed to determine the sample size of 303. Of the 303 copies of administered questionnaire, 218 copies were collected. Validity and reliability of the instrument were tested. Inferential statistics using Spearman’s Correlation, Paired T-Test and Cronbach Alpha were employed to test the hypotheses with the aid of SPSS version 23. The specific findings revealed that there is a significant positive relationship between Transactions Workflow Management and Accountability; there is a significant positive relationship between Chart of Accounts Management and Accountability; there is a significant positive relationship between Treasury Management and Accountability; there is a significant positive relationship between Transactions Monitoring and Accountability. This study recommended inter alia that Government should enforce the adoption of Treasury Single Account and make it mandatory for all the Ministries, Departments, Agencies and parastatals to adhere to since the adoption of Treasury Single Account has significantly improved the accountability of federal government ministries, departments and agencies in Nigeria.

CORRUPTION, DEMOCRACY AND ECONOMIC DEVELOPMENT IN NIGERIA

Corruption has a way of influencing social economic and political factors of any nation directly and (or) indirectly through the country’s institutional framework. The basis of both ‘grease the wheels’ and ‘sand the wheel’ hypotheses of corruption lie in the interaction between corruption and institutional features, hence the need for democracy. This study empirically investigated the impact of corruption on economic development by incorporating the institutional feature (democracy) in Nigeria. The study used primary source of data. The population of the study was made up of staff of all 16 offices (including the Headquarters) of Independent Corrupt Practices and other related offence commission (ICPC) in Nigeria which amount to 752 members of staff whereas 261 members was chosen as sample. The findings of the research showed that public procurement corruption, nepotism, and democracy had a negative and significant relationship with economic development while bribery had a positive and significant relationship on economic development. Generally, corruption and democracy has brought about a negative effect on economic development in Nigeria. The study recommended that Nigerian leadership should be keen in holistically addressing corruption in the Nigeria public sector. Also, democracy in Nigeria is too costly, the is a need for referendum and a revisit to our constitution. lastly, there should be an implementation of a serious and effective regulatory policy, stringent codes of conduct, political and bureaucratic transparency, an effective anti-corruption measure which is not targeted against oppositions, general restructuring of Nigeria political and democratic form of governance.

Emotional intelligence and work engagement: a serial mediation model

PurposeEmotional intelligence (EI) plays a vital role in work and non-work outcomes. Gaps exist in the role of contextual factor (i.e. perceived organisational support, POS) and personal resource (i.e. psychological capital, PsyCap) in investigating employees’ EI. This current research draws on the cognitive–motivational–reactional theory of emotions and conservation of resources theory in examining the serial explanatory pathways between EI and work engagement.Design/methodology/approachData were collected at three points of measurement from the public sector in Nigeria. The authors tested their serial mediation model with a sample of 528 public sector employees using PROCESS macro with a bias-corrected bootstrapping method.FindingsThe findings show that EI was positively related to work engagement. EI exerted an indirect effect on PsyCap via POS. The indirect effect of EI on work engagement was serially mediated by POS and PsyCap.Practical implicationsOrganisations need to pay attention to the level of support they provide to employees, given that employees differ in their emotional appraisal and regulations. The way employees perceive organisational support is vital to helping them stimulate their personal resources towards work goals. This study further accentuates the fact that emotionally intelligent employees tend to understand how to manage their emotions and that of others in a way that leads to a higher level of work engagement.Originality/valueThis paper addresses gaps in the literature on EI and regulations in the changing and challenging world of work. In so doing, this paper contributes to the literature by deepening our understanding of the complex relationship between EI, POS, PsyCap and work engagement. Theoretical and practical implications for employees’ emotional appraisal and regulations are discussed.

Dissecting The Monetization of Benefits Policy and Workers Productivity in Nigeria public Sector: 2004-2020

Monetization policy is one of the reforms agenda of former President Olusegun Obasanjo administration geared towards minimizing cost of governance as well as a motivation tool on the part of public servants. Monetization no doubt is an economic monetary reform programme, which allows its beneficiary more physical cash in the pocket in lieu of some benefits as condition of services. The main thrust of this study is to examine the nexus between monetization policy and workers productivity in Nigeria public-sector. The study adopted Two-Factor theory propounded by Fredrick Herzberg in the late 1950s and 1960s in explaining the linkage between monetization policy and workers productivity. The study made use of qualitative descriptive method of data analysis while relying on the secondary source of data collection such as internet sources, government documents, journals, conference papers, gazette, text books. The study made its findings and agrees that monetization policy implemented by Obasanjo's administration enhances workers productivity in Nigeria public sector. Finally, the study recommended some policy measures which if adhered to, will go a long way in ensuring smooth running of public services.

Financial Control Practices and Accountability in the Public Sector in Nigeria

The Nigerian government has for a long time recognized problems relating to mismanagement of public funds evidenced by lack of transparency, poor accountability, corruption, financial leakages and budgeting processes, financial excesses, poor cash management and resource allocation. This is coupled with the fact that there is a near total absence of the notion and ethics of accountability in the conduct of public activities in the country. This study investigates the effects of financial control practices on accountability in Nigeria public sector. This is due to dearth of literature in this area of study. The cross-sectional survey research design was employed, the data were primarily sourced by means of a questionnaire (research instrument) and empirically analyzed. The target population of this study was the staff (2,125) of public/civil servants working in the Accounts and Finance departments of Lagos and Ogun States government Secretariats, Taro Yaman was adopted to arrive at 337 sample size. Data were analyzed using the SPSS 20.0 version software, inferences were made at 5% significant level. The study showed that financial control has a significant influence on accountability of public sector (Adj. R2= 0.468, F(4, 349) = 77.692, P< 0.05). Based on this finding, the concluded that there is significant effect of financial control practices on accountability in the public sector. The study also established that financial control has a significant influence on responsibility of public sector (Adj. R2= 0.141, F(4, 349) = 15.296, P< 0.05). Therefore the study concluded that there is significant effect of financial control practices on responsibility of public sector accountability. The study therefore, concludes that there is a positive significant effect between financial control practices and accountability in public sector. Based on the findings of this study the study recommends that: The existing physical control assets should be strengthened in order to ensure effective financial control and improve on accountability thereafter due to the insignificant effect of physical control of assets has on accountability in public sector. Effective and efficient application of financial control methods and management strategies to accountability in the public sectors will compel each employee to be more serious, focused and loyal in the discharge of their responsibilities.

Extent and Justifications for Strike Proneness in The Nigeria Public Sector Industries

Strike has become one of the most effective tools used by workers to drive home their demands and the intensity of this varies from one sector to another. Therefore, the objective of this study is to investigate strike proneness and why public sector industries are more strike prone in Nigeria. The study takes an exploratory approach by reviewing extant literatures as a focal point of analysis to determine the extent of strike intensity among industries in the public sectors with a view towards drawing up relevant justifications. The findings of the study shows that in comparison with other sectors, education as sub sector of public sector are more strike prone and the reason generally for public sector strike proneness is because government is the highest employer of labour as well as the umpire ensuing the behaviour of an employer and at the same time involve in the regulatory framework that guides the employment relations between the employer and employees in the private and public sector which often leads to unilateral decisions in the face of collective bargaining ; unfair treatment of employees and anti-union activities appears to be factors responsible for more industrial strike in the public sector among others. Therefore, the study recommend that government should practice unbiased democracy that is just, fair and deal equitably with the respective organized union so as to prevent conflict and not control conflict because of the after math consequences.

Leadership Styles Dimensions and Organizational Commitment Nexus: Evidence from a Public Sector in Nigeria

Scholarly works have shown that one of the outstanding factors of organizational commitment has been leadership, which relates to the style adopted by the leader and the impact it has on the commitment level of employees for performance. The aim of this research was to explore the effect of leadership styles on organizational commitment. Transformational, transactional, and laissez faire styles of leadership were examined. A cross-sectional survey of 151 employees at a public sector agency in Abuja, Nigeria, was conducted. The research employed a quantitative approach to the collection of data using questionnaire administration. All questionnaire items were assessed using the five-point Likert scale. Inferential statistics in research was carried out using multiple regression technique to substantiate the survey findings. Based on the Great man theory, Contingency theory and Behavioural theory, the study confirms that transformational, transactional and laissez faire leadership styles and organizational commitment were statistically associated. In terms of contribution to the model, the explanatory variables jointly contributed 68.2 percent in explaining organizational commitment. On individual contribution, transformational leadership style contributed the most, 58.6 percent to the model while transactional leadership style contributed 11.8 percent to the model and finally laissez-faire leadership style contributed 11.2 percent to organizational commitment in the study context. The study therefore recommends that AEA should use continuous transformational leadership style practices to sustain high employee commitment and organizational effectiveness. Also, AEA should apply a bit of both transactional and laissez faire leadership styles from time to time depending on the situation of things at the workplace as there is no particular leadership style that is one-size fit all but depends on situation at hand. One realistic implication that could be learned from this study is that in order to minimize employee turnover, managers need to implement affirmative strategies that will benefit the establishment.

Forensic Accounting Investigation of Public Sector Corruption in Nigeria: The Gioia Methodology

Despite the increased initiatives to combat corruption, the issue of corruption in the public sector in Nigeria persists. Past studies have found that one of the flaws is due to the ineffective investigation method. Given the seriousness of the issue, this study explores how forensic accounting investigation conducted by the authorities could assist the government in its initiatives to combat corruption in Nigeria. This study aimed at developing a model for improving the investigation of public sector corruption in Nigeria using forensic accounting techniques. Forensic accounting is a technique for detecting and investigating fraudulent practices in organizations and preparing evidence for expert witnessing at the court of law. In doing so, the Gioia Methodology was used to explore the understanding of the process of how forensic accounting is used to investigate corruption cases. We conducted a total of 24 face-to-face interviews with experts from the two leading anti-corruption agencies in Nigeria, the Economic and Financial Crimes Commission of Nigeria (EFCC), the Independent Corrupt Practices Commission (ICPC). We conducted in-depth interviews with purposively selected participants to gain an insightful data structure. The data structure led to the emergence of a dynamic model depicting the relationship among themes and the aggregate dimensions. The study revealed four aggregate dimensions, commitment of national values, judicial reform, a preventive mechanism and financial commitment. The study recommends future studies to be conducted using quantitative research to test the model developed.

Do behavioral, educational, and legal factors determine the applicability of forensic accounting in the public sector?

This study examined the impact of educational, legal, and behavioral factors on the applicability of forensic accounting in the public sector in Nigeria. The study utilized primary data through the administration of questionnaires to accountants the internal and external auditors drawn from seven states of the North-Western geo-political zone of Nigeria. Partial Least Squares (PLS) path modeling using smart PLS3 Statistical Software was employed for the analysis. The findings indicated that behavioral, educational, and legal factors are positively related to the applicability of forensic accounting in the states. The results revealed the importance of giving special consideration to educational, legal, and behavioral factors to ensure the successful application of forensic accounting to deter and detect corruption and other fraudulent activities in Nigeria. The study shows how educational and professional institutions would assist in the promotion of the awareness, knowledge, and skills of forensic accounting.

Strategic planning in the education sector in Nigeria: An appraisal

The study investigates strategic planning in public sector in Nigeria with reference to education sector. Specifically, education is the bedrock of nation-building, because it provides the platform or pivot on which other sectors revolve. Perhaps, one of the fundamental challenges of educational sector is poor and defective strategic planning. The inadequacy or lack of strategic planning is the focus of this study. Methodologically, data were generated from secondary sources of recorded documents, while relevant literature were reviewed with based theory adopted as theoretical underpinning. Content analyses were employed to analyze data via documentary approach. The study found out that lack of strategic planning poses a problem to the educational development. It recommended holistic strategic planning involving environmental analysis, resources analysis, decision-making and control framework as a desideratum for the pivotal strengthening of the educational goals and objectives. Keywords: Strategic planning, education sector, nation-building, developmental goal, environmental analysis.

Job-Related Factors And Productivity Of Labour In The Nigerian Public Sector: The Case Of Lamata

Productivity has a sustained demonstrable influence on business and political processes and outcomes in all climes. This study explores how the public sector in Nigeria can create ‘decent jobs’ which are more productive and rewarding in all senses. The adopted methodology was positivism which involves figurative or quantitative investigation and communication of observed phenomena. Based on this approach, a questionnaire was designed to gather information from fifty (50) staff in the Lagos Metropolitan Area Transport Authority (LAMATA). Data was analyzed with the use of descriptive statistics, and the Pareto chart and Kano’ Product/Service attribute classification mechanism. The findings were indicative of dominant factors such as opportunities for learning and development (µ=4.4), gifts at special periods (µ=4.7), and pay and rewards (µ=4.5). It was recommended that organizational and institutional policy drivers should continually consider these factors as expressed in the direct and group expectations of the employees in the policy-making and review processes.