scholarly journals Financial Control Practices and Accountability in the Public Sector in Nigeria

Author(s):  
Olaoye, Samuel Adebayo ◽  

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.

2021 ◽  
Author(s):  
◽  
Esmé Franken

<p>This mixed method research, in the area of HR and leadership, explores leadership behaviours that foster employee resilience. Resilience is a key capacity in contexts where job demands and challenges are often dynamic and complex, such as in the public sector. This research uses a contemporary definition of resilience, one that views employee resilience as a set of behaviours that help people grow and develop in their jobs, even in the face of challenges. Two questions guide this research: 1. What leadership behaviours enable employee resilience in the public sector?, and 2. How do these behaviours enable employee resilience? This study is situated in the public sector context.  The research consists of five phases. The first phase was a cross-sectional survey of public servants’ views on whether paradoxical leadership behaviours, mediated by perceptions of organisational support, might foster resilience. These connections reflect the correspondence between paradoxical leadership and the dilemmas and paradoxes that arise in public sector work. Phases two and three concerned a series of qualitative studies which identified further leadership behaviours, as well as possible mechanisms and outcomes, and generated an explanatory framework to illustrate how managers can enable employee resilience. This led to the development of the construct resilience-enabling leadership. Phase four gathered feedback on the construct’s validity so that it could be tested quantitatively in a scale. The fifth and final phase tested the resilience-enabling leadership scale (RELS) as a predictor of resilience. It also tested psychometric properties of the scale, including factor structure, and discriminant and convergent validity.  Findings show that a unique combination of leadership behaviours that foster growth, trust and collaboration in employees, is likely to play a pivotal role in developing employee resilience. The RELS is an innovative contribution to organisational scholarship. It represents a leadership model that recognises the changing nature of leadership and responds to the development needs of employees.</p>


Author(s):  
Benjamin Bett Cheruiyot

The focus of this study was to investigate the influence of training strategies on employee performance in public university campuses in Kericho County, Kenya. The study was motivated by concerns on employee performance in public university campuses despite the various training strategies adopted by the public institutions to enhance employee performance. The study adopted a cross-sectional survey design.  A sample of 106 employees, representing 26% of the target population, was selected from four public university campuses namely; University of Kabianga (UK), Moi University (MU), Kenyatta University (KU), and Kisii University (KSU). Stratified random sampling was utilized in selecting the respondents for the study. Data was collected through a questionnaire and analyzed using both descriptive and inferential statistics. A pilot study was conducted on the data collection instrument to pre-test its validity before the main survey, while data reliability was measured using Cronbach’s alpha coefficient. Statistical Package for Social Sciences (SPSS) version 23.0 was used to aid in coding, entry and analysis of quantitative data. Finally, there is a conclusion and recommendation based on the findings. The study found out that the relationship between training strategies and employee performance was significantly positive. The conclusion from the findings of this study is that motivated employees are the main drivers of the public institutes’ performance. Given the findings, the study recommends that public universities improve training strategies to improve the level of employee performance.


2021 ◽  
Author(s):  
◽  
Esmé Franken

<p>This mixed method research, in the area of HR and leadership, explores leadership behaviours that foster employee resilience. Resilience is a key capacity in contexts where job demands and challenges are often dynamic and complex, such as in the public sector. This research uses a contemporary definition of resilience, one that views employee resilience as a set of behaviours that help people grow and develop in their jobs, even in the face of challenges. Two questions guide this research: 1. What leadership behaviours enable employee resilience in the public sector?, and 2. How do these behaviours enable employee resilience? This study is situated in the public sector context.  The research consists of five phases. The first phase was a cross-sectional survey of public servants’ views on whether paradoxical leadership behaviours, mediated by perceptions of organisational support, might foster resilience. These connections reflect the correspondence between paradoxical leadership and the dilemmas and paradoxes that arise in public sector work. Phases two and three concerned a series of qualitative studies which identified further leadership behaviours, as well as possible mechanisms and outcomes, and generated an explanatory framework to illustrate how managers can enable employee resilience. This led to the development of the construct resilience-enabling leadership. Phase four gathered feedback on the construct’s validity so that it could be tested quantitatively in a scale. The fifth and final phase tested the resilience-enabling leadership scale (RELS) as a predictor of resilience. It also tested psychometric properties of the scale, including factor structure, and discriminant and convergent validity.  Findings show that a unique combination of leadership behaviours that foster growth, trust and collaboration in employees, is likely to play a pivotal role in developing employee resilience. The RELS is an innovative contribution to organisational scholarship. It represents a leadership model that recognises the changing nature of leadership and responds to the development needs of employees.</p>


2014 ◽  
Vol 1 (4) ◽  
pp. 245-263
Author(s):  
Peter Adoko Obicci

This study investigated the effects of ethical leadership on employee performance in the public sector in Uganda. A target population of 160 employees was surveyed. A structured questionnaire was self-administered to the employees to collect the data. Regression analysis and Pearson correlation coefficient were used to explain the nature of the relationship between ethical leadership and employee performance and the effects thereof. Results of the study reveal thatemployee performance is greatly influenced by ethical leadership. These have both policy and managerial policy which is discussed here. This study is limited by being cross-sectional in nature and considered only one sector in one country and therefore cannot be generalized to other sectors and countries. Practical implication is that ethical leadership in public sector needs to be promoted at a top level and leaders have to behave ethically. This is the first study of this nature conducted in Uganda focusing on the effects of ethical leadership on employee performance.


PLoS ONE ◽  
2021 ◽  
Vol 16 (2) ◽  
pp. e0246951
Author(s):  
Ziad Mansour ◽  
Jinan Arab ◽  
Racha Said ◽  
Alissar Rady ◽  
Randa Hamadeh ◽  
...  

Introduction The global abrupt progression of the COVID-19 pandemic may disrupt critical life-saving services such as routine immunization (RI), thus increasing the susceptibility of countries to outbreaks of vaccine-preventable diseases (VPDs). Being endemic to several infectious diseases, Lebanon might be at increased risk of outbreaks as the utilization of RI services might have deteriorated due to the pandemic and the country’s political unrest following the October 2019 uprising. The aim of this study was to assess the changes in the utilization of RI services in both the public and private sectors following the COVID-19 pandemic. Methods A self-administered cross-sectional survey was completed electronically, in April 2020, by 345 private pediatricians who are registered in professional associations of physicians in Lebanon and provide immunization services at their clinics. Means of the reported percentages of decrease in the utilization of vaccination services by pediatricians were calculated. As for the public sector, an examination of the monthly differences in the number of administered vaccine doses in addition to their respective percentages of change was performed. Adjustment for the distribution of RI services between the sectors was performed to calculate the national decrease rate. Results The utilization of vaccination services at the national level decreased by 31%. In the private sector, immunization services provision diminished by 46.9% mainly between February and April 2020. The highest decrease rates were observed for oral poliovirus vaccine (OPV) and hepatitis A, followed by measles and pneumococcal conjugate vaccines. The number of vaccine doses administered in the public sector decreased by 20%. The most prominent reductions were detected for the OPV and measles vaccines, and during October 2019 and March 2020. Conclusion The substantial decrease in the utilization of RI as a result of the COVID-19 pandemic requires public health interventions to prevent future outbreaks of VPDs.


BMJ Open ◽  
2018 ◽  
Vol 8 (10) ◽  
pp. e023646 ◽  
Author(s):  
Xiaoluan Sun ◽  
Jing Wei ◽  
Yuan Yao ◽  
Qiutong Chen ◽  
Daiting You ◽  
...  

ObjectiveChina has undertaken several initiatives to improve the accessibility of safe and effective medicines for children. The aim was to determine the availability, price and affordability of essential medicines for children.DesignCross-sectional survey.SettingSix cities of Jiangsu Province, China.Participants30 public hospitals and 30 retail pharmacies.Primary and secondary outcome measuresThe WHO/Health Action International standardised methodology was used to collect the availability and price data for 40 essential medicines for children. Availability was measured as the percentage of drug outlets per sector where the individual medicine was found on the day of data collection, and prices were measured as median price ratios (MPRs). Affordability was measured as the number of days’ wages required for the lowest paid unskilled government worker to purchase standard treatments for common conditions.ResultsThe mean availabilities of originator brands (OBs) and lowest priced generics (LPGs) were 7.5% and 34.2% in the public sector and 8.9% and 29.4% in the private sector. The median MPRs of LPGs in both sectors ranged from 1.41 to 2.12 and 1.10 to 2.24, respectively. However, the patient prices of OBs far exceeded the critical level in both sectors, with median MPRs ranging from 2.47 to 8.22. More than half of these LPGs were priced at 1.5 times their international reference prices in the public sector. Most LPGs were affordable for treatment of common conditions in both public and private sectors, as they each cost less than the daily wage for the lowest paid unskilled government worker.ConclusionsAccess to essential medicines for children is hampered by low availability. Further measures to enhance access to paediatric essential medicines should be taken, such as developing a national essential medicine list for children and mobilising the enthusiasm of pharmaceutical firms to develop and manufacture paediatric medicines.


2020 ◽  
Vol 10 (1) ◽  
pp. 80-86 ◽  
Author(s):  
James Konya Akhwaba ◽  
Omondi Bowa ◽  
Peter Keiyoro

AbstractThe main purpose of this study was to investigate how leadership skills and stakeholder management acting together to influence the execution of fibre optic infrastructure. The study adopted the pragmatism research paradigm, with a cross-sectional survey design. Census was used to select 187 respondents from a target population of 187 functional members of staff in fibre optic infrastructure departments of two mobile telecommunication and four internet service companies in Nairobi County, Kenya. A self-administered structured questionnaire was used to collect quantitative data while an interview guide and document review guide were used to collect qualitative data. Inferential statistical analysis was performed using multiple regression. It was demonstrated that leadership skills and stakeholder management act together to have a significant positive influence on the execution of fibre optic infrastructure. Therefore, there is a need for companies to ensure that stakeholders are involved in all phases of a project from inception to closure. Mobile telecommunication and internet service providing companies should also develop training programs to improve the leadership skills of project leaders and make use of conflict management strategies and communication skills to ensure appropriate management of change. It was suggested that similar and comparable studies should be conducted in other countries across the world.


2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Dzivhuluwani Mavhungu ◽  
Mark H.R. Bussin

Orientation: As a result of poor performance in 2013, five departments in the Limpopo province were placed under administration in terms of Section 100 (1) (b) of the Constitution of the Republic of South Africa.Research purpose: The main purpose of this study was to investigate the importance of the individual level of performance when diagnosing performance issues in the public sector by focusing on the mediatory role of motivation in the relationship between leadership and public sector performance.Motivation for the study: The diagnosis conducted focused more on the analysis of administrative and operational systems. The solutions were based on normalising financial statements and systems to improve performance.Research design, approach and method: The study took a positivist approach as the philosophy of the study. Using quantitative methods, a cross-sectional survey was used to collect data from 65 employees working in one of the departments that were affected by the intervention.Main findings: The study confirmed the existence of a relationship between leadership and performance in the public sector. It was also found that Public Sector Motivation plays a mediatory role between Perceived Leadership Styles and Individual Job Performance.Practical/managerial implications: The findings imply that it is important that the Limpopo Provincial Government makes an effort to employ and retain employees who are readily showing high levels of Public Sector Motivation.Contribution or value additions: The study focused on an overlooked area in the study of performance in the public sector. The study was able to produce a tool that should be able to provide information to assist managers to make better performance improvement strategy decisions.


2019 ◽  
Vol 3 (V) ◽  
pp. 286-304
Author(s):  
Shadrack Musunkui Towett ◽  
Isaac Naibei ◽  
Williter Rop

In an attempt to bridge the gap between the budgetary allocations and actual expenditures most universities have started income generating units with the aim of boosting their operational expenses. Whereas there is the potential of the use of Income Generating Units (IGUs) to generate additional funds, most universities still experience challenges in full implementation and realization of the revenue goal. This study therefore sought to determine the financial control mechanisms affecting performance of income generating units among selected public universities. The study sought to determine the effect of internal controls, credit policies, financial risk management and internal audit on performance of income generating units in selected universities. Targeted population was all the 290 employees in the IGU departments of selected public universities. The respondents were sampled using simple random sampling so as to enable equal representation of the target population without any biasness. Data collection was done using the questionnaire to ensure sufficient data was collected from the respondents. Descriptive statistics assisted in the determination of respondent’s views and opinions on every variable. Qualitative data was analysed using content analysis into meaningful, precise and comprehensive statements and presented in quotations. Data analysis was done using SPSS version 21 and data presented in form of figures and tables. The study ensured that all ethical considerations were considered by the study. The findings were that most employed Income Generating Units in Public Universities were Collection of rental fees, Evening and executive programs and Trainings of both short and long courses while the least was established to be Sales of memorabilia and books. All the financial control mechanism investigated namely internal audit, internal control measures, risk management strategies and credit policies had large extents of adoption in the selected universities. The results of the regression analysis showed that the financial control mechanisms investigated had a significant positive relationship on performance of the IGUs. Specifically, 47% of the variation of the performance of IGUs was established to be explained by the studied factors. The study concluded that the performance of the IGUs among the selected public universities was largely accounted for by the implemented financial control measures. Therefore effective financial control mechanisms is concluded to lead to better IGU performance whereas shortcomings in the financial control mechanisms is concluded to lead to diminished returns in the IGUs. The study recommended that the management in charge of the IGU department in the public universities to prioritize the formulation, implementation and monitoring of financial control mechanisms in the IGUs. To facilitate effective financial controls, the study recommended that the management especially those in the audit section to conduct regular checks and inspections on the IGUs. Additionally, frequent reforms were recommended to address the shortcomings experienced in integrating financial control measures in IGUs.


2021 ◽  
pp. 223386592110117
Author(s):  
Robert Davidson ◽  
Alexander Pacek ◽  
Benjamin Radcliff

While a growing literature within the study of subjective well-being demonstrates the impact of socio-political factors on subjective well-being, scholars have conspicuously failed to consider the role of the size and scope of government as determinants of well-being. Where such studies exist, the focus is largely on the advanced industrial democracies of the Organization for Economic Co-Operation and Development. In this study, we examine the size of the public sector as a determinant of cross-national variation in life satisfaction across a worldwide sample. Our findings strongly suggest that as the public sector grows, subjective well-being increases as well, conditional on the extent of quality of government. Using cross-sectional data on 84 countries, we show this relationship has an independent and separable impact from other economic and political factors.


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