Controversy of Compliance with the Implementation of Integrated Payroll and Personnel Information System (IPPIS) among Educational Institutions in Nigeria
The study investigated the controversy with the implementation of Integrated Payroll and Personnel Information System (IPPIS) and the level of compliance among the federal educational institutions in Nigeria. The population of the study comprised sixty-five (65) federal educational institutions. Taro Yamane technique was employed to arrive at the sampled size of twenty-five (25) institutions with 500 respondents spread statistically across the entities. Factor analysis technique was adopted in the data analysis. The findings revealed that only 44% of the federal educational institutions exhibited high compliance level while 56% recorded low compliance. In the overall results, therefore, it was revealed that compliance with the implementation of IPPIS was low among the federal educational institutions. The study therefore concludes that in order to ensure full compliance with the implementation of IPPIS among the federal educational institutions, unwavering mindsets among the stakeholders, in conjunction with the collective supports for the office of the Accountant-General of the federation, on the operation of IPPIS manuals, guidelines, and modalities for implementation must be in place to achieve desired results. The study recommends continuous, critical assessments and periodic re-appraisals by the central authorities is the only panacea to guarantee full compliance among the federal educational institutions in Nigeria.
Agabi, C. (2020). ASUU’s reluctance on IPPIS migration ploy to evade tax. Daily Trust on Monday, 10th August, 2020, pp. 4-6.
Agbakwuru, J. (2020). IPPIS: ASUU begs FG for 18 Months to develop UTAS. Vanguard Newspapers, 9th August, 2020, pp. 2-3.
Agboola, T. O. (2018). Effectiveness of Integrated Personnel and Payroll Information System in addressing ‘ghost worker’ syndrome in Nigerian public sector. Global Journal of Human-Social Science: H Interdisciplinary, 18(2), 20-30.
Aguinis, H., Gottfredson, R. K., & Joo, H. (2013). Best practice recommendation for defining, identifying and handling outliers. Organizational Research methods, 16, 270-301.
Akinnaso, N. (2016). Achieving University Autonomy in Nigeria. Punch Newspapers, 9th September, 2020, pp. 20-22.
Appelbaum, M., Cooper H., Kline, R. B. Mayo-Wilson, E. Nezu, A. M., & Rao, S. M. (2018). Quantitative research in psychology: the APA Publications and communications board taskforce report. American Psychologist, 73, 3-25.
Asishana, J. (2020). IPPIS uncovers 60,000 ghost workers in FG payroll. The Nation Newspapers on Saturday, 18th July, 2020, pp. 6-8.
Bonventure, F. M. (2015). Challenges Facing Country Governments in the Implementation of Integrated Financial Management Information System: Case of Taita Taveta Country. International Journal of Research in Commerce, Economics and Management, (592), 11-21.
BPSR. (2015). Public Service Reforms in Nigeria 1999-2014: A Comprehensive Review. Office of The Secretary to the Government of the Federation.
De Vries, M., & Nemec, J. (2013). Public sector reform: An overview of recent literature and research on NPM and alternative paths. International Journal of Public Sector Management, 26(1), 4-16.
Dikwa, M. K. (2015). Overview of financial and economic reforms in Nigeria. Danladi Press Ltd.
Dumitrescu, L, & Vinerean, S. (2013). Using factor analysis in relationship marketing. Prodia Economics & Finance, 6(1), 466-475.
Emejo, J. (2020). FG saves N500bn on IPPIS Implementation. This Day, Saturday, 18th July, 2020, pp. 5-7.
Enakirerhi, L.I. & Temile, S.O. (2017). Integrated Personnel and Payroll Information System in Nigeria: Challenges, Benefits and Prospects. International Journal of Social Science and Economic Research, 2(5), 3490-3497.
Enofe, A. O. Afiamgbe, S. E. & Agha, D. I. (2017). Financial Management Reforms and Corruption in Nigeria Public Sector. International Journal of Advanced Academic Research, Social & Management Sciences, 3(7), 1-22.
Farajimakin, A. S. & Anichebe, A. S. (2017). Effect of Integrated Personnel Payroll Information System on Employee Welfare: Evidence from Federal Ministries in Nigeria. Australian Journal of Arts and Scientific Research, 22(1), 121-143.
Fatunde, T., (2020). Calls for Resolution to ongoing University Payroll Debacle. University World News, Thursday, August 6, 2020, pp. 7-8.
Haruna, I. J., & Samson, A. J. (2015). Integrated Payroll and Personnel Information System (IPPIS): Panacea for Ghost Workers Syndrome in Nigeria Public Service. International Journal of Public Administration and Management Research, 2(5), 55-64.
Hendriks, C. J. (2012). Integrated Financial Management Information Systems: Guidelines for Effective Implementation by the Public Sector of South-Africa. South Africa Journal of Information Management, 14(2), 25-38.
Henson, R. (2006). Use of exploratory factor analysis in published research common errors and some comments on improved practices. Educational and Psychological Measurement, 66(3), 393-416.
Ibanichuka, E. A. L. & Sawyer, M.E. (2019). Integrated Payroll System and Government Recurrent Expenditure in Nigeria. International Journal of Advanced Academic Research and Economic Evaluation, 5(4), 16-37.
Idris, H., Adaja, J. & Audu, J.A. (2015). Integrated Payroll and Personnel Information System (IPPIS): Panacea for Ghost Workers’ Syndrome in Nigerian Public Service. International Journal of Public Administration and Management Research, 2(5), 55-64.
Iloanya, K. O., Udunze, U.M., & Nebo, C. (2020). Integrated Personnel and Payroll Information System (IPPIS) and the Autonomy of Public Universities in Nigeria: Which Way Forward. International Journal of Academic Management Science Research (IJAMSR), 4(9), 92-103.
Iroanusi, Q. (2020). Nigeria: IPPIS a Scam, Threat to National Security? Premium Times, Friday, 7th August, 2020, pp. 10-12.
Iruonagbe, C.T., Imhonopi, D. & Egharevba, M.E. (2015). Higher education in Nigeria and the emergence of private universities. International Journal of Education and Research, 3(2), 49-64.
Iwinska, J. & Matei, L. (2014). University Autonomy: A Practical Handbook. Budapest, International Higher Education Support Program (HESP), Open Society Foundation.
Jared, O. O., Migiro, S. & Mutambara, E. (2017). Integrated Financial Management Information System: A Conceptual Framework for Migori Country, Kenya. Public and Municipal Finance, 6(1), 37-45.
Leyira, C. M. & Temple, M. (2018). IPPIS and the ghost workers’ syndrome in Nigeria’s public sector. Scholars’ Journal of Economics, Business and Management (SJEBM), 5(8), 773-775
Lundu, B. L. & Shale, N. (2015). Effect of Integrated Financial Management Information System: Implementation on Supply Chain Management Performance in the Underdeveloped Government Systems in Kenya. International Academic Journal of Procurement and Supply Chain Management, 1(2), 26-41.
Mela, K. (2019). The Implementation of IPPIS’ policy in the Nigerian universities: Benefits and Challenges. Global Journal of Applied Management and Social Sciences (GOJAMSS), 17(3), 201-212.
Nangih, E., & Davies, D. S. (2017). Biometrics and bank verification number (BVN) technology and ghost workers identification in Rivers State Local Government Areas. Journal of Harnessed Research in Management, 3(1), 22-50.
Ndubisi, F., Onyebuchi, E., Emejo, J., & Kuni, T., (2020). Nigeria: Govt extends deadline for 'No Pay' Order On IPPIS. This Day Newspapers, Sunday 26th July, 2020, pp. 13-15.
Nimalathasan, B. (2009). Factor analysis: Nature, mechanisms & uses in social and management researches. Journal of Cost and Management Accountant, 37(2), 15-25.
Odewole, P. O. & Akinkoye, E. Y. (2021) IPSAS Adoption and Compliance among the Public Sector Entities in Nigeria. Ilorin Journal of Accounting, 8(1), 28-41.
Odewole, P. O. & Ololade, B. M. (2022). Behaviour of the Internally Generated Revenue during Financial Reforms in Nigeria. Nigerian Journal of Public Sector Management (NJPSAM), 5(1), 1-16.
Odewole, P. O. & Salawu, R. O. (2019). Financial Reforms and the Level of Compliance among the MDAs: Nigeria’s Experience. Paper presented at the International Conference of Accounting and Business, 2019, University of Johannesburg, South Africa.
Odewole, P. O. & Salawu, R. O. (2020). The implementation of Budget Reform and the Level of Compliance among the Public Sector Entities in Nigeria. Journal of Business Administrative Research, 9(2), 19-28.
Odewole, P. O., Ololade, B. M. & Akande, A. A. (2022). Overhead Grant Usage and Educational Institutions in Nigeria: Data Envelopment Analysis Perspective. Archives of Business Research, 10(3), 1-15.
Odewole, P. O., Salawu M. K. & Salawu R. O. (2021). Evaluation of Financial Sustainability of the Federal Health Institutions in Nigeria. European Journal of Sustainable Development, 10(1), 267-280.
Odo, I. (2020), FG, ASUU move to resolve IPPIS, others as talks continue. Business Day, Tuesday, 28th July, 2020, pp. 21-24.
Ogunrotifa, A.B. (2012). Federal Civil Service Reform in Nigeria: The case of Democratic Centralism. Radix International Journal of Research in Social Science, 1(1), 21-45.
Salawu, A.Z. (2016). Public Financial Management Reforms in Nigeria. Paper presented at the 23rd ESAAG Annual International Conference held at Kenyatta.
Salawu, R. O. & Odewole, P. O. (2020). The Efficiency of Personnel Costs Utilization among MDAs in Nigeria: The Data Envelopment Analysis Approach. The International Journal on Government Financial Management, 10(1), 64 – 82.
Wells, J. T. (2012). Keep Ghost Off the Payroll. Journal of Accountancy, 194(6), 77-85.
Copyright (c) 2023 Philip Olawale Odewole, Israel Seriki Akinadewo
This work is licensed under a Creative Commons Attribution 4.0 International License.