ABSTRACT
The aim of this study was on curtailing financial abuse in the civil service using Akwa Ibom State Internal Revenue as case study. To achieve this study, the survey method was used as research design for this study. The population of study was 350 while the convenience sampling technique was used to select the sample size of 50 respondents for this study. The self-developed questionnaire was the instrument for data collection while the descriptive statistics and Chi square (χ2) statistical tool was used for data analysis. Findings from this study has shown that lack of accountability among public servants, inequality in the distribution of resources, promotion of ethnicity and misuse of public funds are the major causes of financial abuse in the civil service. Also that reduction in spending of public funds, accurate and up to date accounting record and penalizing corrupt public servants are the significant solution to the problems of curtailing financial abuse of public fund in the civil service. The study therefore recommended that there should be a proper effective taxing system that can provide adequate information on individual financial income and government income to allow room for proper accountability.
TABLE OF CONTENTS
Title page – – – – – – – – Pages
Approval page – – – – – – i
Certification – – – – – ii
Dedication – – – – – – – iii
Acknowledgement – – – – – – iv-v
Abstract – – – – – – – – vi
Table of Contents – – – – – – vii-
List of tables – – – – – – – vii
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study – – – – – -1-3
1.2 Statement of Problem – – – – – -3-4
1.3 Objectives of the Study – – – – – -5
1.4 Research Questions – – – – – -5
1.5 Statement of Hypothesis – – – – – -6
1.6 Significance of the Study – – – – – -7
1.7 Scope of the Study – – – – – – -8
1.8 Limitations of the Study – – – – – -8
1.9 Organization of the Study – – – – -9
1.10 Definition of Terms – – – – – -10
CHAPTER TWO
REVIEW OF RELATED LITERATURE
Preamble
2.1 Meaning and Concept of Financial Abuse
in the Civil Service- – – – – – -11-14
2.2 Types/forms of Financial Abuse in the Civil
Service – – – – – – – – -14-17
2.3 Causes of Financial Abuse/ Corruption
In the Civil Service – – – – – -18-25
2.4 Consequence of Financial Abuse in
the Civil Services- – – – – – – 25-28
2.5 Ways of Reducing Financial Abuse in the
Civil Service – – – – – – – – 29-35
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
Preamble
3.1 Research Design – – – – – – -36
3.2 Population of the Study – – – – -36
3.3 Sample and Sampling Technique – – – -37-39
3.4 Instrumentation – – – – – – -39-40
3.5 Method/Plan for Data Analysis – – – -40
3.6 Problems of Data Collection – – – – -40-41
CHAPTER FOUR
DATA PRESENTATION, ANALYSIS, INTERPRETATION AND DISCUSSION OF FINDINGS
Preamble
4.1 Analysis of Research Questions- – – – -42-49
4.2 Test of Hypotheses – – – – – – -49-66
4.3 Discussion of Findings – – – – – -66-69
CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
Preamble
5.1 Summary of Findings – – – – – -70
5.2 Conclusion – – – – – – – -71
5.3 Recommendations – – – – – -71-72
References
Appendix
LIST OF TABLES PAGES
Table 3.1: Sample Selection- – – – – -37
Table 4.1.1 Analysis of Responses to Research
question one – – — – – – -43
Table 4.1.2 Analysis of Response to Research
question two – – – – – – 44-45
Table 4.1.3 Analysis of Responses to research
question three – – – – – – 46
Table 4.1.4 Responses to Research Question Four- 48
Table 4.2.1A: Observed Frequency for hypothesis one -50
Table 4.2.1B: Expected Frequency for hypothesis one – -51
Table 4.2.1C: Comparison of Observed with Expected
Frequencies for Hypothesis One- – – – – 51-52
Table 4.2.2A: Observed Frequency for Hypothesis Two- 54
Table 4.2.2B: Expected Frequency for Hypothesis Two- – 55
Table 4.2.2C: Comparison of Observed With Expected — – 56
Frequencies for Hypothesis Two
Table 4.2.3A: Observed Frequency for Hypothesis Three- 58
Table 4.2.3B: Expected Frequency for Hypothesis Three- – 59
Table 4.2.3C: Comparison of Observed With Expected 60
Frequencies for Hypothesis Four- – – – – –
Table 4.2.4A: Observed Frequency for Hypothesis Four- 62
Table 4.2.4B: Expected Frequency for Hypothesis Four- – 64
Table 4.2.4C: Comparison of Observed with Frequency
for Hypothesis Four- – – — — – – 65
CHAPTER ON
INTRODUCTION
Background of the Study
Financial abuse in the public sector and government parastatals has been a major problem in our society. Financial abuse could also be understood as misuse, misappropriation or diversion of public funds for personal and selfish purpose no wonder Macrea (1982) defines financial abuse in term of corruption as an arrangement that involves an exchange between two parties which has an influence on the allocation of resources either immediately or in the nearest future and also involves the abuse of public or collection responsibilities for private ends”.
Also, the international monitory find defined corruption within the context of Financial abuse as they observed that it’s the abuse authority or trust for private or personal motive, and it is a temptation indulge in not only by public officials, but also by those in the position of trust or authority in private enterprises or non- profit organization; (Wolfe and Curgen 2000) . The issue of corruption in Nigerian political and social system has been so alarming. It can be detrimental to a countries economic growth and national development, it is on this note that (Iroghama 2011) pointed that it has been documented by analyst of corruption and financial abuse that, this has been a hindrance to its economic development. Salisn(2006 ) noted the Nigeria has been ranked very low in the berlin. Based transparency international of corrupt countries in the world. The ranking was based on weight average of corruption indices the overall index measure the degree to which public officials and politician in a particular country or countries are involved in corrupt practice such as bribes, taking illicit payments in the public procurement and embezzling of public funds. ” Nigeria has however been observed to be the 13th most corrupt country in the world and 3rd most corrupt country in west Africa ( Chinelo 2015). Enumerating the element of corrupt practices to Nigeria Okoye ( 2006) listed them as lack of accountability among public servant, inequality in distribution of resource promotion of ethnicity and misuse of fund as well as weakness. Okay added that these factors have contributed to Contributed to existing culture of corruption in Nigeria.
To the economy, financial abuse and corruption result In a reduction in public spending as public fund are being diverted to personal accounts of some public officials consequently , government spending in the economy on the aspect of spending on the of spending on goods and services has given a drastic negative effort on the growth of other of the economy. More so, public officials often allocation government spending towards big expenditure like capital project that are somehow difficult to manage like construction of airports, and highways allow some bureaucrats access to easily defraud the government because it’s difficult to keep accurate account on how much funds are going into the project. Corrupt publics officials flourish in a society where there is lack of proper governance, failure in the implementation of democratic value and prevalence of poor leadership. Hence it is important to employ effective strategies to curtail financial abuse among public servant and uphold the public’s trust and confidence.
1.2 Statement of the Problem
The issue of corruption in our society today is no more a news. Financial economics and political disorder and instability are the consequences of financial abuse and corruption in our society today. Politically, people struggle for political offices and positions of authority mostly for self and personal purposes to accrue more riches and wealth to themselves siphon public funds, enrich themselves and families and improve their political status.
Today, the absence of proper accountability in government organization and establishment is the order to the day due to misappropriation and diversion of public finds. Bribe has become a daily transaction to acquire selfish, desire. No wonder the transparency international (TI) in 2004 acted that Nigeria is the 13th most corrupt country in the world and 3rd most corrupt country in West Africa. This has however been as a result of the increased rat of financial abuse and corruption in the society based on the forging, the basis of this
study was formulated to examine the extent to which financial abuse in the civil service could be curtailed with focus on the Akwa Ibom State internal Revenue services.
Objectives of the Study
The man objectives of this research study are:
1. To examine the impact of financial abuse in the civil services
2. To examine the ways by which public servants abuse public funds in civil service
3. To identity the causes of financial civil service
4. To find out the solutions and modalities to solving the problems of financial abuse civil service
1.4 Research Questions
What are the impacts of financial abuse in the civil service?
In what ways do public servants abuse public funds in the civil service?
What are the major causes of financial abuse in the service?
What are the solutions to the problems of curtailing financial abuse in the civil service?
1.5 Statements of Hypotheses
As a guild and to achieve the purpose of this study, the following hypotheses were formulated:
Ho: Reduction of economic growth and national development are not some of the Significant impact of financial above in the civil services
Ha: Reduction of the economic growth and national development are
the significant impact of financial abuse in the civil service
Ho: Giving and receiving of bribes and embezzlement of public funds are not some of the significant ways of financial abuse in the civil service
Ha: Giving and receiving of bribes and embezzlement of public funds are some of the significant ways of financial abuse in the civil service
Ho: lack of accountability among public servant; inequality in the distribution of resources promotion of ethnicity, misuse of funds as well of government enforcement agencies are not significantly the major causes of financial above in the civil service.
Ha: lack of accountability among public servant; inequality in the distribution of resources promotion of ethnicity, misuse of funds as well of government enforcement agencies are significantly the major causes of financial above in the civil service.
