ENEMS MICROSYSTEMS RESEARCH SPOT: business administration and management

Showing posts with label business administration and management. Show all posts

Saturday 29 April 2023

IMPACT OF EMPLOYEES ATTITUDINAL & BEHAVIORAL PROBLEMS ON PERFORMANCE AMONG LOCAL GOVERNMENT WORKER’S

IMPACT OF EMPLOYEES ATTITUDINAL & BEHAVIORAL PROBLEMS ON PERFORMANCE AMONG LOCAL GOVERNMENT WORKER’S

ABSTRACT

This study set out to find out the impact of employees attitudinal and behavioral problems on performance among local government workers. It was guided by three research objectives as follows: To find out the relationship between employee attitudinal / behavioural problems and performance among Irepo Local Government workers; to establish the correlation between employee attitudinal / behavioral problems and service delivery in Irepo local government workers and to find out the relationship between employee attitudes and revenue collection in the local government . The study used a descriptive cross section research design which involved establishing the relationship between the independent variable and the dependent variable. The quantitative data was obtained using structured questionnaires from different categories of people such as respondents from the Irepo Local Government, while the qualitative data was obtained from key informants, interviews and observations. The study was based on a population of 600 individual members with more than half of’ it constituting women where a sample size of 100 was selected. Quantitative data from questionnaires were analysed by use of figures, and frequency tables. After the data was collected, hand written notes were assembled and typed into word processing program-MS word. The findings on the study revealed that there is a positive significant relationship between employee attitudes and productivity in Local Governments with(r = 0.723, sig. = 0,000). The result implies that as employees improve on attitudes towards work, their productivity in the local government will increase. Since the (sig. = 0.000 <0.005), this leads to the rejection of the null hypothesis that there is no relationship between employee attitudes and productivity in Local Governments. there is a Pearson Correlation coefficient of 0.851 between employee attitudes and Service delivery. This finding was subjected to verification to test the hypothesis; there is a significant relationship between employee attitudes and Service delivery. “by comparing the significance of the correlation (P.000) to the recommended significance of 0.05 and that employee attitudes have a strong and positive relationship with revenue collection in Irepo Local Governments (r 0.690, N 100, p < 0.05). This means that increased adherence to employee attitudes is expected to improve on revenue collection within Irepo Local Government. The study concluded that job satisfaction, performance, Involvement, staff commitment and Performance are associated and inter-related and together lead to the realization of organizational objectives. Some other factors which influence on the performance should be explored by further study. The study recommended that Performance standards should be established and communicated to the employees by the local government in Nigeria and Oyo state in particular. This will help employees to achieve the standards and perform well. Employees who are reaching standards and or above standard should be appreciated and rewarded, Fair pay, benefits, promotion opportunities and good supervision should be in the organization to satisfy the employees in order to enhance the performance, Good leadership styles as to fit for the organizational conditions may be satisfied the workers and Identifying weaknesses of employees may be the best one to improve the Worker’s performance because it indicates the area which training should be Provided.

CHAPTER ONE

1.0 Introduction

In this chapter, the researcher intends to explain the background of the study, statement of the problem, General objective, specific objectives of the study, research questions. Significance of the study, Scope of the study and definition of key terms. This is intended to give the reader a summary of the research issues and what surrounds them.

1.1 Background of the Study

In many organisations, it is expected that employees exhibit a wide range of work behaviours that would impact positively on organisational well-being and performance among workers. Yet, this is not always the case as some employees also have the tendency to indulge in attitude and work behaviours that are inimical to organisational interest and wellbeing. This type of workplace behaviours had at various times been described using terms such as workplace deviance, antisocial behaviour, organisational misbehaviour and dysfunctional behavior (Robinson and Bennett, 2016).

Employees have attitudes or viewpoints about several aspects of their jobs, their careers, and their organisation. Attitude describes an employee’s feelings toward his employer, co-workers, job, and position within the organisation. It is a psychological action expressed through evaluation of a particular entity, with some degree of disfavour or favour. In organisational settings, attitudes are essential for the achievement of goals and objectives. Employees’ behaviour at their workplaces often largely depends on their feelings about being there. Employees’ attitude basically involves characteristics such as having an interest in the job, having a positive, cheerful disposition, working without supervision, and willingness to contribute (Chatterjee & Kulakli, 2015).

Employees’ work-related attitudes can directly affect the atmosphere and significantly impact a workplace, including productivity levels and morale. It is essentially either negative or positive, depending on the degree of like or dislike for the matter in question. A positive attitude refers to having a positive mind-set and thinking about the greater good, irrespective of the situation on ground. Positive attitudes are excellent and contagious. Everyone feels like teammates, effort is collective, and everyone’s ideas are valued and welcomed. A positive attitude gives a feeling that everything is achievable. Colleagues support each other and work in tandem. Positive employees’ attitudes lead to numerous other positive outcomes, such as improved morale, willingness to be creative and attempt new things, willingness to share ideas and information, ability to overcome challenges, a greater probability of teamwork and collaboration, better customer service, low employees’ turnover and increased productivity.

Negative attitudes, however, are counter-productive and would always have a profound adverse impact on an organisation’s morale. These include dull performance, unwillingness to be a team player or collaborate, be creative and attempt new things, reduced energy levels, dismal outlook, depressed feelings, reduced quality of job output, low customer engagement, and difficulty overcoming obstacles. A negative attitude breeds contempt and creates a situation of low motivation to make an effort to achieve success, distrusts among teammates, and employees merely struggle to complete their work-hours rather than flourish, take the initiative, and succeed. All these will drag down the morale of co-workers and create stress for fellow workers (Ilahi & Masood, 2016).

Work-related attitudes include job satisfaction, job involvement, and employee commitment. Job satisfaction basically is the extent to which an individual is comfortable and pleased with their job. It is the pleasant emotional state arising from evaluating one’s job or job experiences; It is the positive (or negative) evaluative judgment an employee makes about their jobs or its situation (Mahdi, Sakat, Zin, Nor & Naim, 2017). It is the extent to which employees gain enjoyment from their efforts at the workplace. According to Ndulue and Chinonso (2016), it has two major components – intrinsic (that is, job satisfaction on features associated with the job itself) and extrinsic job (that is, job satisfaction on various features associated with the job environment).

Job involvement, on the other hand, is the measure of how much employees are psychologically engaged in their daily work. It is the extent that a person psychologically identifies himself with his job, participates actively, and considers his performance level significant to self-worth (Singh & Gupta, 2015). Job-involved employees usually believe in work ethics; they find work meaningful and challenging; they are willing to work long hours. They complete given tasks, work at complex tasks employing various skills, and attempt to be high performers (Pardeep & Kumar, 2017).

In this competitive world, the global landscape is changing; the current dynamics of the market, economic situations, and competition make companies radically change how business is being done. Organisations are restructuring to operate better; businesses are moving to explore new markets. Every organisation strives to achieve its competitive advantage by establishing a decent workplace environment so that human resources can improve jobs and organizational performances through new innovative ideas. Organisations must continually change to remain ahead of others, remain profitable, and relevant. The extent to which an organisation has been able to deliver benefits of businesses linked to the substantial portfolio investments depends primarily on its ability to manage the process of organisational change and carry along its employees with strategic initiatives in such a way to reflect that every employee is working together towards a common objective. The extent that an organisation can engage its employees, build an on-going and sound capacity to gain commitment of and engage employees optimally, to ensure profitable and timely delivery of service is the extent that the organisation is successful, would gain competitive advantage and be better than its competitions. It is against this backdrop, therefore, this current study examined the impact of employees attitudinal and behavioral problems on performance among local government workers.

1.2 Statement of the Problem

Nigeria local governments in Nigeria have witness different attempt to improve on the capacity of their employee through staff training and development plan, in which career paths are designed to improve the attitudes and therefore performance of members of staff. Annually, staffs are invited for seminars, counselling sessions and other careers guidance efforts. Elected leaders are trained on their roles and responsibilities etc; all geared towards improving the employee attitudes to work, for better organisational performance. Nonetheless, this has not yielded positive results, for example, even after the training needs are met and sometimes sponsored by the district local government, employees opt for greener pasture elsewhere instead of bettering their work attitudes. This is an issue that requires to be investigated. It is due to the aforementioned that the researcher has decided to carry out an indepth investigation to establish the relationship between employee attitudes and organisational performance in Local Governments of Nigeria, a case study of Irepo Local Government and find out the solutions to those factors affecting employee attitudes and behavior in the organization.

1.3. Objective of the Study

The general objective of the study is to examine the impact of employees attitudinal and behavioral problems on performance among local government workers – a case study of Irepo local government area of Oyo state.

Specific Objectives

To find out the relationship between employee attitudinal / behavioural problems and performance among Irepo Local Government workers
To establish the correlation between employee attitudinal / behavioral problems and service delivery in Irepo local government workers
To find out the relationship between employee attitudes and revenue collection in the local government

1.4 Research Questions

What is the relationship between employee attitudinal / behavioural problems and performance among Irepo Local Government workers?
What is the correlation between employee attitudinal / behavioral problems and service delivery in Irepo local government workers
What is the relationship between employee attitudes and revenue collection in the local government

1.5 Significance of the Study

The findings of the study will act as a baseline in the related interventions and for possible modifications in order to find relevant solutions to other specific interventions needed in improving employee attitudes and organizational overall performance.

The research findings will be useful to investigators in the field of Human Resource and they will refer to these findings in their researches.

The research will be of great importance to the government especially Local Governments and of Human Resource department.

The study shall also provide good lessons that can be used to improve the performance of the Ministries, Departments and Agencies both states and nationally level.

The research will be of advantage to the student in fulfilling the partial requirement for the award of the Degree in the field human resources development.

1.6 Scope of the Study

Content Scope

The study’s general interest was the examination of the impact of employee attitudinal and behavioural problems on performance among local government workers.

Geographical Scope

The study was carried out in Irepo Local Government of Oyo state, which keeps records in vouchers, ledgers and other transaction records. Personnel department which keeps Human Resource records as well as communication records were included in the study. This local government has been selected because many complaints have been raised about low turnover of workers, low employee morale, lack of commitment and low productivity of the employees.

Time Scope

The study based data covered on employee attitudinal and behavioral problems and its impact on performance among Irepo local government workers for the last 10 years and this from 2012-2022.

1.7 Limitations and delimitations of the study

The researcher faced a number of challenges in the due course of the research. First and foremost, time was not always on the side of the researchers. The research needs more time, However, the researcher had to employ research assistants to assist in the completion of the work on time.

Secondly, the researcher was limited by funds as there are a lot of costs to be met. In order to address this challenge the researcher had to borrow some money in order to complete the research activities.

During the research, there was also a challenge of uncooperative behavior of some respondents, unapproachable respondents and those who were reluctant to give in information. This was overcome through getting good relationships with the respondents so as to easily collaborate with them in filling up the questionnaires and some of them never trusted the researcher with confidential information.

1.8 Operational Definitions of Terms

Employee Behavior: The term employee behavior, refers to the way in which employees respond to specific circumstances or situations in the workplace.

Job satisfaction: An evaluative state that expresses contentment with and positive feelings about one’s job. The most-used research definition ofjob satisfaction is by Locke (2016). Who defined it as a pleasurable or positive emotional state resulting from the appraisal of ones job or job experiences.

Job attitudes: evaluation of one’s job that express one’s feelings towards beliefs about and attachment to one’s job.

Organizational commitment: An individual’s psychological bond with the organization. As represented by an affective attachment to the organization, a Feeling of loyalty toward it, and an intention to remain as part of it.

Attitude: A psychological tendency that is expressed by evaluating a particular entity with some degree of favour or disfavour (of which job attitudes are examples). ‘Despite the long history of research on attitudes, there is no universally agreed upon definition.” Perhaps the most widely accepted definition of an attitude, however, was provided by Eagly & Chaiken (2016).

Performance: A performance is an act of staging or presenting a play, concert, or other form of entertainment. It is also defined as the action or process of carrying out or accomplishing an action, task, or function.

Sunday 16 April 2023

IMPACT OF EMPLOYEES ATTITUDINAL & BEHAVIORAL PROBLEMS ON PERFORMANCE AMONG LOCAL GOVERNMENT WORKER’S

IMPACT OF EMPLOYEES ATTITUDINAL & BEHAVIORAL PROBLEMS ON PERFORMANCE AMONG LOCAL GOVERNMENT WORKER’S

ABSTRACT

CHAPTER ONE

1.0 Introduction

1.1 Background of the Study

1.2 Statement of the Problem

1.3. Objective of the Study

Specific Objectives

To find out the relationship between employee attitudinal / behavioural problems and performance among Irepo Local Government workers
To establish the correlation between employee attitudinal / behavioral problems and service delivery in Irepo local government workers
To find out the relationship between employee attitudes and revenue collection in the local government

1.4 Research Questions

What is the relationship between employee attitudinal / behavioural problems and performance among Irepo Local Government workers?
What is the correlation between employee attitudinal / behavioral problems and service delivery in Irepo local government workers
What is the relationship between employee attitudes and revenue collection in the local government

1.5 Significance of the Study

The research findings will be useful to investigators in the field of Human Resource and they will refer to these findings in their researches.

The research will be of great importance to the government especially Local Governments and of Human Resource department.

The study shall also provide good lessons that can be used to improve the performance of the Ministries, Departments and Agencies both states and nationally level.

The research will be of advantage to the student in fulfilling the partial requirement for the award of the Degree in the field human resources development.

1.6 Scope of the Study

Content Scope

The study’s general interest was the examination of the impact of employee attitudinal and behavioural problems on performance among local government workers.

Geographical Scope

Time Scope

The study based data covered on employee attitudinal and behavioral problems and its impact on performance among Irepo local government workers for the last 10 years and this from 2012-2022.

1.7 Limitations and delimitations of the study

1.8 Operational Definitions of Terms

Employee Behavior: The term employee behavior, refers to the way in which employees respond to specific circumstances or situations in the workplace.

Job satisfaction: An evaluative state that expresses contentment with and positive feelings about one’s job. The most-used research definition of job satisfaction is by Locke (2016). Who defined it as a pleasurable or positive emotional state resulting from the appraisal of ones job or job experiences.

Job attitudes: evaluation of one’s job that express one’s feelings towards beliefs about and attachment to one’s job.

Tuesday 21 March 2023

EFFECT OF TAX AUTHORITY IN THE PREVENTION AND DETECTION OF TAX FRAUD IN OYO STATE

EFFECT OF TAX AUTHORITY IN THE PREVENTION AND DETECTION OF TAX FRAUD IN OYO STATE

ABSTRACT

This study examines the effect of tax authority in the prevention and detection of tax fraud in Oyo state. Specifically, the study seeks to identify the legal and administrative measures in Oyo state to combat tax evasion, ascertain the weaknesses in addressing tax fraud by tax authorities in Oyo State and determine the effect of tax fraud offense on the revenue of the Government in Oyo state. The project made use of primary data and secondary data. Primary data was generated through the administration of 133 questionnaires and all the questionnaires were returned. Secondary data was collected from journals and records. Responses from the questionnaires were classified accordingly. Frequency and contingency tables were constructed. The study reveals that there is relationship between ineffective, inefficient tax management and tax fraud. The significance of the study is that the outcome of the research will serve as a useful guideline to tax administrators, government and also to tax payers, financial analysts, auditors and company executives who pay taxes.

CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

Taxation is not a new word in Nigeria or the world as a whole. In Nigeria, taxation has been in existence even before the coming of the colonial men or the British. Taxation can be defined as the system of imposing a compulsory levy on all income, goods, services and properties of individuals, partnership, trustees, executorships and companies by the government (Akindele, 2021). Income tax is one of the major sources of revenue to all government. In Nigeria, it is a factor to be reckoned with in Federal Government’s budget the taxes so collected come back to the taxpayer in form of services. This has over the years encouraged or discouraged some activities in the private sector; though, this depends on whether the policy of the government is towards discouraging or encouraging such companies (Akindele, 2021). Taxation is recognized as a very important tool for national development and growth in most societies. It has viewed as a major vehicle for long term development of infrastructures of the state.

With the growth and increasing globalisation of businesses (including the increased mobility of capital and rise of e-commerce), the opportunities for taxpayers to violate tax laws are expanding, prompting the need for the tax administration to continually update and broaden the strategies it uses to deal with this problem (Chiezey and Onu, 2013).

Economic losses due to tax fraud and another tax evasion by taxpayers are huge, which means less investment and less money for the government. Tax evasion and the tactics of the tax authorities often do not live up to expectations. It can have a big impact on the economy, public trust in government, and the reputations of those who are involved in tax fraud, among other things. Many developing countries do not manage their tax policies well, have low levels of compliance, and do not have enough tax administration capacity. This all leads to tax systems that are not up to par with the best practices in the world. This also affects how much money can be raised. Even in countries that are not very rich, indirect taxes are becoming more common. Up to two-thirds of all taxes in many of these countries are paid in the form of indirect taxes, like value-added taxes (VAT). Tax fraud is still stealing money that should be used for public projects. They have to pay the bill. People do not believe that the revenue system is going to be fair because of this (Chiezey and Onu, 2013).

Taxes and levies that are paid by people in the state are not well organized and can be easily cheated on, which costs the state money. Due to a lack of funds, the government cannot finish important projects like road repairs, building or renovating hospitals, and schools. There are no rules in the tax system that say that businesses like electronic shops, saloons, hawkers, petty shop owners, and barbershop owners can be charged taxes, levies, or other fees. To collect taxes from businesses, the state takes a random amount that could be below or overpaid. The officer in charge of collecting them can send a reasonable amount back to the state government or not send it at all. A lack of proper infrastructure means that the state government cannot figure out how much money each small business makes in terms of Naira and Kobo, how many petty shops or saloons each location has, and how many people own them.

Tax fraud occurs when an individual or business entity willfully and intentionally falsifies information on a tax return in order to limit the amount of tax liability. Tax fraud essentially entails cheating on a tax return in an attempt to avoid paying the entire tax obligation. Examples of tax fraud include claiming false deductions; claiming personal expenses as business expenses; and not reporting income. Most developed countries are characterized by a broad base for direct and indirect taxes with tax liability covering the vast majority of citizens and firms. Developing countries, in contrast, are confronted with social, political and administrative difficulties in establishing a sound public finance system. As a consequence, developing and emerging countries are particularly vulnerable to tax fraud activities of individual taxpayers and corporations. This can be considered one of the primary reasons for large differences in the ability to mobilize own resources between developed and developing countries (Mohd, 2020).

Detecting and preventing tax fraud and making sure that it cannot be repeated is not solely the responsibility of tax authority and tax officials. Without the cooperation of general public working in high risk areas, it is very difficult to detect illegal tax malpractice and illegitimate personal gain. Therefore, it is up to all levels of hierarchy in public institutions to create an environment of transparency, ethical conduct and accountability in order to ensure proper handling of the very important issues of prevention, detection and handling of tax fraud cases in among the general taxpayer.

1.2 Statement of the Problem

Tax Fraud and other tax offences perpetrated by tax payer heavily harm the economy, lower investment levels and reduce government revenue generation. Anti-tax fraud and tax authority strategies are often not effective enough. Damages done to economy and their budgets as a result of tax fraud can be enormous ranging from financial loss to reduction of economy performance, reputation, credibility and public confidence.

Tax systems in many developing countries are characterized by tax structures being not in line with international standards, by lack of tax policy management, low compliance levels and inappropriate capacities in tax administration. The difference in revenue mobilization also stems from economic conditions (size of the informal sector).

In fact, most developing countries show a trend towards the prevalence of indirect taxation. Many of them rely to a great extent on indirect taxes such as value-added taxes (VAT) with indirect taxes amounting for up to two-thirds of total tax revenues, yet it is not new that, the negative menace of tax fraud deprives governments of revenues needed for public spending Forces honest taxpayers to pick up the tab Erodes community confidence in the equity of the revenue system.

Finally, the current method of collecting taxes/levies from tax payers lack proper organization and prone to obvious fraudulent activities, thereby resulting to loss of funds by the State Government. This however, leads to the inability of the Government meeting the basic projects requirements like rehabilitation of roads, building/ renovation of hospitals, schools and so on. The tax administration system does not clearly states the strategy that is being used to apportion taxes or levies or charges to some key business enterprise like electronic shops, saloon, hawkers, petty shops, barbing saloon, recharge card resellers, cosmetics shops, super markets etc. Random amount is being collected as taxes/levies from these business enterprises, which might be below or over charged taxes; and most times the levies/taxes might not be remitted to the state Government or if remitted, a reasonable amount would have been diverted by the officers in charge of the collection. This situation occurs because there is no proper structure on ground to determine the exact monies and the number of petty shops or saloons in a given location, to enable the State Government to ascertain the actual figures, in terms of Naira and Kobo that is generated from most small scale businesses majority of who are individual taxpayers.

1.3. Objectives of the Study

The main objective of this research work is to examine the effect of tax authority in the prevention and detection of tax fraud in Oyo state.

The specific objectives of the study include:

To identify the legal and administrative measures in Oyo state to combat tax evasion
To ascertain the weaknesses in addressing tax fraud by tax authorities in Oyo State
To determine the effect of tax fraud offence on the revenue of the Government in Oyo state

1.4. Research Questions

What are the legal and administrative measures used to address tax frauds in Oyo state?
Are there any weaknesses in addressing tax fraud by tax authority in Oyo state?
Are there any effect of tax fraud offence on the revenue of the Government in particular and the economy of the country, as a whole?

1.5 Hypotheses of the study

Following the objectives of the study the following hypotheses were formulated and tested

Hypothesis one

Ho: Tax fraud offences does not have significant impact on the revenue of the Government

H1: Tax fraud offences have significant impact on the revenue of the Government

Hypotheses two

Ho: Tax Authority is Not effective in the prevention and detection of Fraud in Oyo state

H1: Tax Authority is effective in the prevention and detection of Fraud in Oyo state

1.6 Significance of the Study

Tax fraud is a general phenomenon that is probably as old as taxation itself. Wherever and whenever authorities decide to levy taxes, individuals and firms try to avoid paying them. Though this problem has always been present, it becomes more pressing in the course of globalization as this process extends the range of opportunities to circumvent taxation while simultaneously reducing the risk of being detected. For the purpose of this study, this research study would contribute to the existing literature on tax fraud by focusing on reform of tax laws and policy in Oyo state with a view to identifying the critical problems on the collection of tax levy and causes of tax fraud among taxpayers so that appropriate measures could be taken to tackle them.

This study shall also seeks to set out, a concrete analysis of other tax fraud offences such as tax evasion/avoidance perpetrated by individual tax payers and corporations, and it will also consider the ‘dark’ side of professional practice by examining the involvement of tax officials in facilitating tax fraud, tax avoidance, tax evasion and other related tax offences in Oyo state.

Finally this study will be of great significance to government, tax officials, tax authority, small scale entrepreneur, investors, corporate organizations, schools and students who are regular taxpayers, it will serve as a reference point for student who would like to make future research or contribute to the existing literature.

1.7 Scope and Limitation of the Study

In the light of broad coverage, the researcher focuses on the role of tax authority in detection and prevention of tax fraud in Nigeria, particularly among tax payers in Oyo State. The research is further limited staff of Oyo State Board of Internal Revenue.

The researcher encountered some constraint in the course of the study; Little time and inadequate funds: the researchers was not able to generate complete and concrete research material, this is because of time and money constraints at the disposal of the researchers, on one hand, and the unwillingness and the busy schedule of the Tax officials, in the other, in order to provide us with more appeal cases and their valued opinions.

However, we had to convince the respondents by giving gentlemen word that the names of the corporate firms would not be disclosed in our study and the materials would be used for this study purpose only.

Not enough previous research work has been carried out on this study, thus creating a lump sum of work for the researcher, and extending the duration initially budgeted for the completion of the research study.

1.8 Definition of Terms

Tax fraud: tax fraud occurs when an individual or business entity willfully and intentionally falsifies information on a tax return in order to limit the amount of tax liability.

State Taxes: Personal Income Tax, Road Taxes, Pools betting and lotteries, Business premises registration, Development Levy, Naming of street registration in state capitals, Right of occupancy on land owned by state, and Market taxes on state financed taxes.

Tax evasion: Tax evasion in general refers to illegal practices to escape from taxation. To this end, taxable income, profits liable to tax or other taxable activities are concealed, the amount and/or the source of income are misrepresented, or tax reducing factors such as deductions, exemptions or credits are deliberately overstated (see Alm and Vazquez, 2001 and Chiumya, 2006). Tax evasion can occur as an isolated incident within activities that are in other aspects legal. Or tax evasion occurs in the informal economy where the whole activity takes place in an informal manner this means the business is not only evading tax payments but is also not registered as formal enterprise at all.

Tax avoidance: Tax avoidance, in contrast, takes place within the legal context of the tax system that is individuals or firms take advantage of the tax code and exploit “loopholes”, i.e. engage in activities that are legal but run counter to the purpose of the tax law. Usually, tax avoidance encompasses special activities with the sole purpose to reduce tax liabilities. An example for tax avoidance is strategic tax planning where financial affairs are arranged such in order to minimize tax liabilities by e.g. using tax deductions and taking advantage of tax credits.

Non-Compliance: can be defined as the failure on the part of a taxpayer to correctly file returns, report actual income, claim the correct deductions, reliefs and rebates and remit the actual amount of tax payable to the authority on time.

Tax: is a compulsory levy payable by individual economic units or corporate bodies to government without any direct quid pro quo from the government.

Fraud: is an act or course of deception, deliberately practiced to gain unlawful or unfair advantage; at the detriment of another.

Direct and Indirect Tax: direct taxes are levied on persons or property, while indirect taxes are levied on manufacture, sale, consumption, and the like, and are indirectly paid by the consumer.

1.9 Organization Of The Study

This research work is organized in five chapters, for easy understanding, as follows Chapter one is concern with the introduction, which consist of the (overview, of the study), statement of problem, objectives of the study, research question, significance or the study, research methodology, definition of terms and historical background of the study. Chapter two highlight the theoretical framework on which the study is based, thus the review of related literature. Chapter three deals on the research design and methodology adopted in the study. Chapter four concentrate on the data collection and analysis and presentation of finding. Chapter five gives summary, conclusion, and recommendations made of the study.

Saturday 18 March 2023

EFFECTIVE PLANNING AND CONTROL AS PREREQUISITE FOR ORGANIZATIONAL SUCCESS

EFFECTIVE PLANNING AND CONTROL AS PREREQUISITE FOR ORGANIZATIONAL SUCCESS

(A CASE STUDY OF ACCESS BANK PLC BIDA BRANCH)

ABSTRACT

The research topic is effective planning and control as prerequisite for organizational success (A case study of access bank plc Bida branch). In the course of this project, effort was made to understand the effects of planning and controlling and their importance in an organization. The research discussed the historical background of the case study. The research tried to highlight how planning can make an organization to achieve its objectives with proper controlling process of the set plans. The major objective of this study is to suggest possible solutions to the problem of ineffective planning and control in the organization. The project work also gives analysis of available relevant facts about planning and controlling process that will be useful to a manager. The project contains the logical steps in planning and emphasizes that control should be tailored to plan and positioned in the organizational structure to specify the needs and effectiveness. Primary source of date was used to collect necessary information for the project work which are questionnaires and interview. It was discovered from finding that qualitative decision making depends on effective planning and control and that planning alone cannot work best for any organization without control. The project work also spelt out profitable recommendations to how group decision on planning and control can assist the organization towards attaining organizational goals or success and that the top management should not be too autocratic so that the best suggestions and decisions relating to planning and control could yield the best results . The researcher arrived at a logical conclusion after the hypothesis were been tested to show the significance of effective planning and control for organizational success that qualitative decision making depends largely on effective planning and control and that the planning and control processes in the organization are very effective.

CHAPTER ONE

INTRODUCTION

Background of the Study

Organizations sometimes fails to achieve their goals, in order to eliminate or minimize these problems, such organizations have to develop a result oriented controlling system. Control is the monitoring of plans and pin pointing the significant deviation from the plan. Hence planning and controlling are intimately related, they are very vital elements any organization must adopt to be able to achieve or actualize its objectives. Without planning there can be no control. But even thus, if an organization does not plan wisely, it may run into difficulties and if the control system is not able to identify the significant deviations from the plan, the control system is as good as ineffective or dormant.

Planning gives work a clear purpose, it carries management forward, predetermines result just like road may guide a tourist. Plans answers the following questions: – what will be done, how it is to be done, where to do it, when to do it and likewise whom to do it, on the other hand, control involves two basic issues i.e. what is happening and what should be happening, if the answers to both questions are not compatible, then the organization should take corrective actions or measures.

In most organizations today, ineffective planning usually emanates from mismanagement (bad management) of human resources of the organization which in turn hinders the achievement of the firm’s goals and objectives. Nigerian banks are therefore not left out in this case when viewed from both perspectives, planning must cover all aspect of the organization both internal and external factors in other to avoid organization’s failure as a result of mismanagement of resources due to lack of effective planning. Therefore, for this to be ratified, the management of the firm must set up control measures to monitor these areas and to take corrective actions were necessary, doing these will help the firm to gain a better stand and more chances to excel and to smoothly attain set objectives of the organization.

Effective planning which is process chart involves analyzing the opportunities and threats in the market place, while building the strengths and correcting the weaknesses within the firm, also involves setting goals for specific product market and for the firm.

Bernett and Wilsted (2012) and since it is perceived as a mediating force between the organization and its environment it has become highly imperative for business organization to adopt it so as to enhance productivity. This is sequel to that fact chart business enterprises under the prevailing economic environment of today, have to be up and doing so as to be efficient to survive.

High price due to increasing production costs coupled with severe liquidity squeeze necessitated by the dwindling external value of our national currency, have had a serious dampening effect on consumer demand.

Having been faced, therefore, with a high costs of production, diminishing markets and environmental uncertainties, business organization have had to compete move aggressively with one another to attain acceptable volumes of production, sales and a good market share. Suffice it to say, therefore, that the complexity of today’s business, coupled with the turbulence in the economic waters of the nation, makes it very turbulence in the economic waters of the nation, makes it very doubtful if any modern business organization of reasonable size can survive this competitive environment without adequate strategic planning. Therefore, that effective planning has become increasing important to managers in recent years.

All business organizations need to plan ahead whatever the kind of market, competitive, oligopolistic or monopolistic in which they operate an organization operating in a competitive market needs to plan and design strategies such as will ensure first, its survival and when its continued profitability. A firm operating in an oligopolistic market has move critical reason for planning because of the fierceness of the competition in such market and even the monopolist organization has to continually develop new strategies to maintain its position or else it will soon be faced with competition.

A wrong investment decision in today’s business would likely to entail a huge financial loss. It is against this background that this study intended to assess the effects of effective planning on the productivity of Dangote Cement. It is hoped that this study will in the long run afford the rare opportunity of understanding and appreciating the significance of effective planning in today’s organizational restructuring, planning and improvement.

Statement of the Problem

Planning and policy is very important to administration. Problem may be ambiguity in definition of objectives where so many organizations does not streamline their objectives thereby causing the process of policy implementation to be slow thereby reducing growth and development process; ineffective leadership implementation of policy make some managers in an organization problem to the organization from their leadership pattern or styles; lack of required reserves like finance may affect effective planning and policy in an organization thereby reducing organizational development; inappropriate planning and policies make most business owners lack necessary managerial skills, especially interpersonal or human relation skills thereby making inappropriate decision policy and too much level of management may create for policy undergoing many stages before implementation this may lead to distortion.

1.3 Objectives of the Study

The main objective of the study is to examine the effective planning on organizational success of Dangote Cement.

The objectives of this study are as follows;

To examine the effects of setting objectives on organizational growth
To determine the effects of organization structure on organizational growth.
To analyze the effects of performance review on organizational growth.

1.4 Research Questions

What is the effect of setting objectives on organizational growth?
What is the effect of organizational structure on organizational growth?
What is the effect of performance review on organizational growth?

1.5 Statement of Hypothesis

Hypothesis is defined as a guide to research or investigation in the entire process of research endeavor. It keeps the researcher on the main line of his or her study.

Hypothesis One

H_O: Organization structure has no significant effect on organization growth.

H_I: Organization structure has significant effect on organization growth.

Hypothesis Two

H_O: Setting organization objectives has no significant effect on organization growth.

H_I: Setting organization objectives has significant effect on organization growth.

Hypothesis Three

H_O: Performance review has no significant effect on organization growth.

H_I: Performance review has significant effect on organization growth.

1.6 Scope and Limitation of the Study

This study is focused on the effect of planning on organizational success and will be conducted in Dangote Cement.

A research of this nature is found to have a lot of limitation. Time factor was a serious problem, given the time period for the completion of this research work was share along with other academic, non-academic work which was necessary in relation with the completion of the school in general. Another limitation is that of material for the secondary data. Even though there are many existing textbooks and journal of strategic management which would have been used for the research work. Another limitation is financial constraint.

1.7 Significance of the Study

The study is of significance to business executives, managers and students in the following ways:

It enables the reader to know the effect of strategic planning in organization growth.

It will also help the reader to know the planning model to get an effective implementation of policy.

This project would also help student concern, directors, managers who would like to research on the same topic or a similar one in the future to expend on their horizon

1.8 Historical Background of Dangote Cement

Dangote Cement Plc Obajana is a subsidiary of Dangote group of companies a privately owned company that undertakes manufacturing function in Nigeria. The company has over 25,000 direct employees on its staff list and about 100,000 indirect employees and it is an important business concerns to Nigeria which cuts across production of various necessities but the major concern here is Dangote Cement Plc a Nigeria-based producer of cement which is engaged in the preparation, manufacture, control, research, sale and distribution of cement and related products. The production activities of the Company are undertaken at the Obajana Plant in Kogi State, Gboko Plant in Benue State and Ibese Plant in Ogun State, all in Nigeria. The Company has operations in West and Central Africa, and South and East Africa. The Company, through its subsidiaries, is also engaged in exploration and limestone mining operations. The Company owns other plants in Senegal, Zambia, Tanzania, South Africa, Congo, Ethiopia and Cameroun, and terminals in Ghana, Sierra Leone, Ivory Coast and Liberia. The Company’s subsidiaries include Sephaku Cement (Pty) Limited, Dangote Industries (Ethiopia) Plc, Dangote Industries (Zambia) Limited, Dangote Cement Senegal S.A, Dangote Cement Cameroon S. A., Dangote Industries Gabon S. A. and Dangote Quarries Kenya Limited, among others.

1.9 Definition of Terms

For the purpose of this research study, the following terms have been defined or briefly explained to help anyone who might come across this material to understand the work better.

Planning – this can be defined as decision in advance of action of which certain results are expected. It is also the process of setting objectives and putting up the necessary steps to achieve the objective.
Control – this can be defined as the monitoring of activities to ensure adherence to predetermined standard and taking corrective actions when outcomes differs from expectation or standard plan.
Process – it is a step by step series of activities or action.
Strategy – this involves decision as to how available resources will be used to achieve objectives.
Success: Accomplishment of an aim or purpose.
Organization – an organization is a formal setup that comprises or involves both physical and human resources geared towards the achievement of predetermined set goals and objectives.

IMPACT OF MANAGEMENT INFORMATION SYSTEM ON PUBLIC ORGANIZATIONAL PERFORMANCE IN ABUJA INFRASTRUCTURE INVESTMENT CENTRE (AIIC), ABUJA

IMPACT OF MANAGEMENT INFORMATION SYSTEM ON PUBLIC ORGANIZATIONAL PERFORMANCE IN ABUJA INFRASTRUCTURE INVESTMENT CENTRE (AIIC), ABUJA

ABSTRACT

Management in any organization requires information to take decision that has to do with the overall objectives of this research work is to examine the impact of management information system on public organizational performance in Abuja Infrastructure Investment Centre, Abuja over the years the management of Infrastructure investment centre has uncounted delay in process, accuracy and storage of information required for decision making. The objective of the study is to ascertain the nature of management information system efficiency in decision making and to examine the dimension of management information system approach to decision making. The study used both primary and secondary data were used in this study. questionnaire and personal interview were used as the instrument for data collection. The study finds out that nature of management information system has significant effect on decision making and the dimension of management information system has significant effect on decision making and retrieval of information as required by management for decision making at any time and management information system as a tool is been recommended for all manager of business organization, public, private, individuals and non-profit making organization as a device for data bank, the organization should as a matter of necessity establish management Information System Department Unit for handling of all issue related to information generation, storage and dissemination and should be in service training for all staff in the organization on the current information management techniques. This can be done through organization of workshop, seminar, conference and symposium among others.

CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

Management Information System (MIS) is the study of people, technology, organizations and the relationship among them. Management Information System (MIS) is commonly used to refer to the study of how individuals, groups, and organizations evaluate, design, implement, manage, and utilize systems to generate information to improve efficiency and effectiveness of decision making, including systems, and executive information systems.

Management information system provides accurate and timely information necessary to facilitate the decision-making process and enable the organizations planning, control and operational functions to be carried out effectively. Management Information System (MIS) is basically concerned with processing data into information and is then communicated to the various departments in an organization for appropriate decision-making.

Management Information System (MIS) in public sector will identify both strengths and weaknesses due to the presence of information such as revenue reports; employee’s performance record etc. identifying these aspects can help the public organizational performance in the public sector improve its business process and operations.

At the time of this project work, Nigeria was in the top group in the World Bank’s Africa Development Indicators for improvements in public sector management and institutions, including rule-based governance quality of budgetary and financial management, and quality of public administration. As part of the nation’s development vision, there was a requirement to build the capacity of the public sector to enhance its accountability to the public sector and to ensure that all service delivery institutions provided correct information analysis to fulfill their responsibility to society.

A key component of the public sector reform programmes was to promote e-governance and service delivery, thus the need for public sector to enhance its ICT infrastructure and to develop its capability to deliver services using new technologies. Government recognized the need to incorporate records management in the design of ICT systems so that they were capable of managing, protecting and providing reliable information over time. This objective had yet to be achieved, but computers were commonly place in most ministries, and increasingly government business and communications were conducted electronically through email, the web, desktop computers and networked information systems. To make the transition to e-government.

1.2 Statement of Problems

Many organization have failed in decision making due to poor information for such decision for production sale, marketing distribution depends largely on the degree of accuracy of the information. Management information system as a device is required by management of all organization for processing, storage and retrieval of information for any decision making process.

The e-government strategy aimed to develop a national WAN, using the National hub to link all MDAS, regional offices, municipal offices and remote areas (using kiosks) and later on to have a central server whereby users could later on to have a central server whereby users could share applications, data and information. The draft strategy document provided a situational analysis of strengths, weakness, opportunities and threats. The weakness identified included:

Lack of supportive legal framework, such as the protection of intellectual property rights, database protection, informational privacy and electronic transactions.
Inadequate coordination of ICT development in Abuja Investment Infrastructure Centre (AIIC), Abuja.
Duplication of ICT initiatives and projects.

The same key enables to support e-government. These include privacy, security, transparency, interoperability, record management and permanent availability and presentation of information. it recognized the need for best practice records management and the importance of designing systems that ensured records (including email and increasingly multi-media were securely maintained in unaltered form for as long as necessary to protect the rights of citizens, as well as to provide access to the valuable information gathered and created using government systems. For existing system that had already been implemented, record and data stores would need to be identified and where necessary, retrieved transferred and controlled in systems that complied with standards.

1.3 Objectives of the Study

The aim of this project is to identify the impact of management information system on public organizational performance in public system on public with specific reference to Abuja Infrastructure Investment Centre (AIIC).

To ascertain the nature of management information system efficiency in decision making.
To examine the dimension of management information system approach to decision making.

1.4 Research Questions

What is the nature of management information system efficiency in decision making?
What is the dimension of management information system approach to decision making?

1.5 Research Hypotheses

Hypothesis One

H_o: The nature of management information system has no significant effect in decision making.

H_i: The nature of management information system has significant effect in decision making.

Hypothesis Two

H_o: Dimension of management information system approach has no significant effect on decision making.

H_i: Dimension of management information system approach has significant effect on decision making.

1.6 Scope and Limitation of the Study

The scope of the study is limited to Infrastructure Investment Centre Abuja with emphases on the impact of management information system.

The crucial problem of the study is in connection with lack of primary data, primary source of information including experiment and investigation with reasonable work, interview and questionnaire are part of brain behind deficiency due to illiteracy and negative attitude towards research work on the area of respondents. These research work hampered by so many constraints, which affected the quality of the work. In the first place, the project was constraints by finance and time factor, and getting information from source would also be difficult to the researcher; something would definitely not turn out easy, which are the limitation factors to the quality of this research work.

1.7 Significance of the Study

This research besides being a search for knowledge as it is a goal is also a search for solicitors to management problems. It’s a basic research whose findings are aimed at drawing generalization that can stand the test of time, both new and in the future. As an applied research therefore, its finding are aimed at providing ideas that can be used in bringing about efficiency and effectiveness to public organizational performance in the public sector like AIIC, it is therefore hoped that this study will serve as a readymade tool for the public sector to apply management information system in public organizational performance and provide information on role and implementation, cause of project failure as well as to provide possible solutions.

This finding of this research will certainly be of interest to students, policy makers, leaders, readers and similar organization who would want to investigate the impact of management information system in public sector performance.

Finally this research is also in partial fulfillment of the requirement for the award of Higher National Diploma in Business Administration and Management Studies.

1.8 Background of Abuja Infrastructure Investment Centre (AIIC)

Abuja Infrastructure Investment Centre (AIIC) is an agency of the FCT Administration that promotes and facilitates private sector participation in the provision of public infrastructure and services within the Federal Capital Territory (FCT). In this regard, it ensures compliance with all Laws, Regulations and approved National Policies on Public Private Partnership (PPP) in PPP projects of the FCT as well as adherence to global best practice in other private sector collaboration project.

The journey to the conceptualization of the AIIC began with a memo dated July, 2008 submitted to erstwhile Honouable Minister of the FCT, Dr. AliyuModibbo, by his Senior Special Adviser on Infrastructure and Donor Coordination, who was also the head of the FCT PPP unit under the office of the Honourable Minister.

To ensure effective take off of the AIIC, the defunct PPP Unit provided the platform, and thus, re-designated as the Abuja Infrastructure Investment Centre (AIIC). The AIIC, therefore, took over the functions and responsibilities of the defunct PPP Unit.

In view of the inadequacy of the administrative approval in the establishment of the Abuja Infrastructure Investment Centre (AIIC), the Federal Capital Territory Administration (FCTA) got the President of the Federal Republic of Nigeria, Alhaji Musa Yaradua, GCFR to ratify the establishment of the centre which culminated in the promulgation of Abuja Infrastructure Investment Centre (Establishment Order), No. 1 of 2009. The Abuja Infrastructure Investment Centre (AIIC) thus has similar status with other agencies of the Federal Capital Territory Authority (FCTA) that were established under the FCTA Establishment Order No 1 of 2004.

Conscious of the expectations of its founding fathers, the mandate of Abuja Infrastructure Investment Centre (AIIC) is to work with all Secretariats, Departments and Agencies of the Federal Capital Territory(FCT) Administration in promoting and facilitating private sector participation in FCT infrastructure and services. It therefore engages in investment promotion activities and creates structures and frameworks for the provision of infrastructures and services in the Federal Capital Territory including the Area Councils.

It is in this light the FCT Administration unbundled the private sector participation in the provision of public infrastructure and services under three basic categories:

Public Private Partnerships as regulated by the infrastructure Concession Regulatory Commission;
Private Sector Collaboration using global best practices; and
Provision of enabling environment to entrepreneurs.

1.9 Definition of Key Terms

Impacts: Impact can be view as collision, storage effect of policies or program.

Management: Management is the process of utilizing material and human resources to accomplish designated objectives.

System: System is a set of connected things that form a whole work together.

Information: Information can be defined simply as the fact told, heard or discovered.

Organization: Organization can be defined or view as a planned unit deliberately structured for the purpose of attaining designated objective.