The research work examined the usefulness of financial control and accountability in the public sector institutions in Nigeria. The objectives of the study were to investigate if the control of public funds is appropriate and to find out whether necessary accounts are kept and to examine the proper administration of government funds. The research was carried out, using the Federal Medical Centre, Owo, Ondo State as the case study. Primary Data was collected through convenience sampling method and using self-administered questionnaires for 40 respondents. They included Staff in the Audit and Account department. Also, Secondary data was retrieved from the Central Bank of Nigeria Statistical Bulletin on federally generated revenue and expenditure incurred (Capital and Revenue). Chi- Square was used to test the hypotheses. Simple Linear Regression was used to analyze the secondary data to test for the relationship between the revenue generated by federal government and expenditure incurred. From the findings, it was found that financial controls and accountability exist in the public sector. The researcher also found that a positive relationship exist between revenue generated by federal government and expenditures incurred. This study concluded that financial control and accountability is effective and efficient. Therefore, the study recommends that existing financial controls should be strengthened to improve accountability in the public sector in Nigeria.
Re – examining the Fight against Public Sector Corruption in Nigeria: Has the Independent Corrupt Practices and Other Related Offences Commission (ICPC) lived up to its billing? (Published)
Issues of corruption have continued to feature prominently in the management of national affairs globally, and particularly in transitional States. Public governance in Nigeria has been serially accused with verifiable proofs of unbridled corruption, and is therefore a huge contributor to Nigeria’s embarrassing corruption perception on the Global Corruption Index. The ICPC as an institutional response to the ugly trend, is intended at curbing the incidence, severity, and depth of corruption in Nigeria public service. It is however worrisome, that public sector corruption is yet to witness a significant downward review, as bizarre incidences of public sector corruption continues to emerge even with the presence of ICPC. This paper therefore leverages on a Desk Study, hinged on Documentary Analysis, to interrogate how effective the ICPC has been, in the fight against Public Sector corruption in Nigeria, and to also ascertain, some of the challenges that militate against its operations. The findings show among others, that although the ICPC made some contributions to the fight against corruption, it is generally adjudged quite weak and ineffective, for reasons that range from wide political interferences/lack of autonomy, absence of the requisite political will, and poor funding. It is recommended among others, that the ICPC should be redesigned to make it much more autonomous and insulated from the likelihood of detrimental political influences as much as possible.
Effects of International Public Sector Accounting Standards on Financial Accountability in Nigeria Public Sector (Published)
The study examined the effect of International Public Sector Accounting Standards on financial accountability in the Nigerian public sector. Specifically, the study investigated the effect of International public sector accounting standards on the efficient management of public fund in the Nigerian public sectors and assessed the extent to which international public sector accounting standards enhance effective budget implementation in the Nigeria public sector. The population of the study comprises of all the staff in internal audit department, accounting department and finance department of the 18 Local Governments in Ondo State. Questionnaire was used to gather information from the selected respondents in the departments. The questionnaire was ranked using five-point Likert scale. The study employed Multiple Regression Analysis and Pearson’s Correlation Matrix to identify the effect of the effect of International Public Sector Accounting Standards on financial accountability in the Nigerian public sector. The study revealed that International Public Sector Accounting Standards has positive and significant effect on the efficient management of public funds in the Nigerian Public sector. The study recommended that the federal government should release fund to power the adoption IPSAS and made fund available for training of civil servants on International Public Sector Accounting Standards software.
This study examined the relationship between ethical work climates (EWCs) and supplier selection decisions (SSD), and the moderating roles of party politics and personal values on this relationship. A total of 600 senior level personnel from 40 Nigerian public sector organizations were surveyed. Results show that both high and low levels of external political pressures significantly reduce the perception that organisational SSDs are ruled-based and pro-social in nature. Furthermore, regardless of the level of perception of instrumental personal values by employees, instrumental ethical climates significantly determine SSDs; principled/cosmopolitan climate and benevolent/cosmopolitan climate only become significant perceptible determinants when there is less room for the accommodation of personal goals during SSD processes. We conclude that the EWC dimensions do really reflect the Nigerian public sector SSD outcomes. Important implications for theory and practice are also presented.
Factors Influencing Tendering Process in Public Sector: A Case of Medical Store Department (Msd), Dar Es Salaam Zone (Published)
The purpose of study was to investigate factors influencing tendering process in public sector in Tanzania. The study intended to find out the influence of training, ethical practices and ICT usage on tendering process at Medical Store Department. The study employed case study design whereby purposive and convenience sampling techniques were applied to select sample of 40 respondents from MSD. Both primary data and secondary data were employed whereby data were analyzed through qualitative and quantitative approaches. The study revealed that in regards to tendering process only procurement staffs attend training. The study further showed that, staff attends training less frequently. It was found that, there are unethical practices found in procurement function. The study further observed that, the rate of favouritism in tendering process at MSD as well as tribalism in tendering process at MSD is very low. It was reported that, MSD has well developed ICT infrastructure that supports tendering process and at large extent. The study concludes that training, ethical issues and ICT usage have significant impact in influencing tendering process at MSD. However, attending of training at less frequently could affect tendering process because training is very important as it ensures that the staffs are not left with changes that happen in the system. The study recommends that, despite the fact that unethical issues are not highly exercised at MSD, much efforts should be taken into consideration to prevent unethical practices at large because there is high influence of unethical practice in tendering process in most of public institutions in Tanzania.
The pressure for development, public finance and revenue concomitantly attract challenges impacting and impairing on businesses especially in building and construction sector of the economy. Mitigating these responsibilities by various levels of government is the concern for efficient and inclusive fiscal policies for streams of auspicious and sustainable revenue windows particularly taxation. This study therefore examined implication of tax and taxation on the construction sector in Nigeria with a view for industry operator’s decision making. Using extensive review of related literature as well as eliciting primary data through structured questionnaires administered on purposive but randomly selected 100 respondents, elicited data were analysed using descriptive and inferential tools. The result indicated that Value Added Tax and With Holding Tax are most identified , 85% of respondents are aware of the identified taxes while Multiplicity of taxes, corruption risk and lack of confidence in the tax and poor enforcement of tax laws and policies were ranked major inhibiting factors to tax payment. Yet, tax administration was found to have no insignificant effect on tax payment in Nigeria tax system. The study conclusion avail for long-run taxation behaviour on the building and construction sector of the economy and on investment decision, it recommended that appropriate guidance and understanding of tax system and policies required by operators/investors and tax authorities in order to attract tax compliance in the economy.
An Assessment of the Implication of Treasury Single Account Adoption on Public Sector Accountability and Transparency (Published)
Government is saddled with the responsibility of being accountable to its citizenry through effective and efficient service delivery. In order to achieve this goal, government enacted the treasury single account (TSA) policy for mobilization of government revenue. The objective of this study is to assess the implication of adoption of TSA on accountability and transparency in the Nigerian public sector; with a view to find out if the policy is capable of promoting government accountability function. The study consist of all ministries, departments and agencies (MDAs) in the public service with sample size of ten (10) MDAs involved in revenue generation selected using purposive sampling technique. The hypotheses were tested using regression analysis (ANOVA). The finding of the study showed that, TSA significant positive impact on financial leakages, transparency and curb financial misappropriation. Hence, considering the findings of this study, it is recommended that government should continue to sustain the adoption of the policy and enact laws that will extend it to state and local governments.
The Implementation of Performance Based Budgeting In Public Sector (Indonesia Case: A Literature Review) (Published)
The author conducted literature review to analyze and evaluate the implementation of performance-based budgeting in Indonesia. The Indonesian government has to reform government financial management since 2003 by Act No. 17 of 2003. The law governing the Integrated Budget Implementation, Performance-Based Budgeting, and the Medium Term Expenditure Framework (MTEF). Indonesia is a developing country, which has different characteristics from developed countries, so that the obstacles encountered in the implementation of performance-based budgeting differently. Based on the results of the literature review, concluded that the grand design of performance-based budgeting set by the Indonesian government in accordance with existing literature. However, various studies in Indonesia showed that the implementation of performance-based budgeting, both at the central and local governments are still not in accordance with a predetermined grand design.
E-procurement system contributes significantly to national productivity growth through the removal of non-value added activities in procurement process. However, the adoption has been slow in Kenya and there is still a lack of studies assessing the impact of e-procurement. This study aims to explore the barriers of e-procurement adoption in Kenya and to understand e-procurement success, and why success has not been achieved using desktop research design. Insights that will be obtained from systematic evaluations regarding the barriers of e-procurement systems will help to develop an instrument to measure success; identify barriers to achieving success and establish a framework to promote success of e-procurement in the public sector in Kenya
The Importance of Setting Performance Targets on Service Delivery in Performance Contracting At the Ministry of Tourism, Kenya (Published)
Performance targets are an important component of management control systems by serving as a standard against which performance is often evaluated in service at the end of a specified period. Thereby, targets largely determine bonuses, career prospects and promotion decisions to motivate service delivery efforts and retain employees. Given this prominent role of targets in business practice, it is important to understand how the public sector sets performance targets to contract with managers. This paper is an insight into the impact of setting performance targets in enhancing performance in service delivery of the public sector. The study employed a descriptive survey design to help obtain and describe information impact of performance targets on service delivery. The target population comprised 164 employees working at Ministry of Tourism headquarters at top, middle and lower levels of management. The human resource framework for the ministries in Kenya are identical thus the study results can be generalized to other ministries. The sample was drawn from each stratum using the simple random sampling technique. Questionnaires were the major source of data collection; a semi-structured questionnaire was most preferable. The author mainly used descriptive statistics that included percentages, mean and standard deviation to analyze data. The findings and recommendations will assist management in enhancing the use of performance targets so as to enhance performance. It sensitizes the employees on the relationship between good performance and good rewards through achievement of set targets.
MEASURE THE RELATIONSHIP B BETWEEN THE DISTRIBUTION OF THE AGRICULTURAL LABOR FORCE AND INDICATORS OF ECONOMIC GROWTH IN IRAQ USING THE STYLE FACTOR ANALYSIS (Published)
We discussed in this research the effect of the distribution of the agricultural labor force in Iraq by indicators of economic growth for the period (1986-2010) using (Factor Analysis) and through the use of statistical software SPPS The results of the analysis showed the presence of a strong and significant effect correlation coefficients, which gives a clear picture of the existence of inherent linear (multi-linear) between these independent variables and their impact in the approved variables that represented respectively (contribution of the agricultural gross domestic product to GDP (Y1), simple agricultural GDP growth rate (Y2), average per capita agricultural GDP (Y3), average per capita agricultural output growth rate (Y4), the productivity of agricultural worker (Y5). The research showed results that workers without a certificate had an impact in the high productivity of agricultural worker which was used as one of the indicators of economic growth, because the agricultural process in Iraq was built on the basis of gaining experience through practicing work, in addition to its dependence on the younger age groups as a result of failure of agricultural technologies that do not require from the agricultural worker to be College educated
THE GHOST WORKER SYNDROME: A COMPLEX DIMENSSION TO PUBLIC SERVICE CORRUPTION IN KOGI STATE – NORTH CENTRAL NIGERIA. (Review Completed - Accepted)
The public sector constitutes the largest sector of the Nigerian economy. It employs the largest population of the labour force and also controls the bulk of the financial resources of the country. What this implies is that whatever adversely affects the public service has a huge multiplier effect on national development. The ghost can be a real person who knowingly or not is placed on the payroll, or a fictitious person invented by the dishonest employee. Thus, this paper attempts an x-ray the menacing ill of ghost workers, by the adoption of some basic accounting procedures to ensure internal control of public funds. This is because the public sector is the most venerable sector to employee frauds. The research findings show that public sector management in Kogi State has not lived up to expectation especially with regards to human resource management, good internal control system and good accounting procedure to reduce the act of ghost workers, among others. The study recommends the formulation of good human resource and recruitment policy, attractive pay package and internal control/audit department.