Table of Contents

Talent Management and Employee Productivity in Public Sector Organisations

of Nigeria

Wurim, Ben Pam…………………………………………………………………………………………………….……………         1-13

The Relevance of Standard Costing in Nigerian Organization – A Survey of  

Selected Firms in Ughelli, Delta States

Ojuye Thomas E.………………………………………………………………………………………………………………           14-22

Corporate Social Responsibility and Corporate Performance in Nigeria

Chinuba Okafor and Ernest Oshodin.…………………………………………………………………………….          23-31

Public Policies/Programmes and National Development in Nigeria

Ali Mohammed Attai, Orokpo, Ogbole F.E & Paul Salisu Ojonemi…..…………………………          32-44

Towards Pensions Reform Agenda in Nigeria

Odia, J.O..……………………………………………………………………………………………………………………………           45-57

The Effects of Managerial Skills on Staff Efficiency and Effectiveness in

Organizations

Alimi Baba Gana and Ifah Sunny Sunday ………………………………………………………………………         58-70

Budget Implementation and Good Governance in Nigeria

Mercy Adiza Odeh and Christie Ogoamaka okoye……….………………………………………………          71-97

BUDGET IMPLEMENTATION AND GOOD GOVERNANCE IN NIGERIA

Mercy Adiza Odeh and Christie Ogoamaka okoye

Department of Political Science, University of Jos Jos, Nigeria

Department of Political Science, University of Jos Jos, Nigeria

Email- veemsm@yahoo.com

ABSTRACT

In this twenty –first century, budgets, as an integral component of constitutional democracy, have become a prerequisite for good governance. Apart from promoting transparency and accountability in public fund management, budgeting is also a fiscal instrument for self-assessment. Post budget review activities are used to gauge overall performance. This places a lot of emphasis on the need to ensure its proper implementation. Nigeria has intimidating, top class financial experts/technocrats, who have drafted some of the best annual budgets in the whole of sub-Saharan Africa. Unfortunately, this has not driven Nigeria up the ladder of development. Poor budget implementation has resulted in a form of public governance bedeviled by unemployment, poor public infrastructures, the lack of public accountability etc. Consequently, the cost of doing business in Nigeria has been on the increase. This has discouraged investors and limited the availability of foreign capital for a sustainable national development.  The major objective of the study was to analyze the relationship between budget implementation and good governance in Nigeria, using the former to enhance the latter. Data collected from secondary sources were critically analyzed, using indicators such as economic efficiency, technical efficiency and operational efficiency. Analysis showed that certain factors, such as gross corruption, lack of oversight function, delays in implementation, unrealistic goals etc have not enabled budget implementation to maximize Good Governance in Nigeria. To remedy the situation, certain recommendations were proffered to bridge the gaps.

Keywords- Budget, Implementation, Good Governance, Development, Efficiency, Effectiveness.

THE EFFECTS OF MANAGERIAL SKILLS ON STAFF EFFICIENCY AND EFFECTIVENESS IN ORGANIZATIONS

¹Alimi Baba Gana and ²Ifah Sunny Sunday

¹Department of Agricultural Technology Ramat Polytechnic, Maiduguri Borno state, Nigeria

²Department of Sociology and Anthropology University of Maiduguri, Borno State. Nigeria

E-mail: bgalim@yahoo.com  ifahss@yahoo.com

ABSTRACT

The study examines the effects of manager’s managerial skills on staff efficiency and effectiveness in organization. Recent evidence confirms that despite more than a decades scholarly available strategies of managerial skills to enhance staff efficiency and organizational effectiveness and productivity, many organizations in various countries currently experiencing managerial skills problems led to organizational under productivity and staff inefficiency and ineffectiveness. The total population of sixty (60) staff were used as data sources. Administration of self-designed questionnaire was also used to gather information. The data collected were subjected for appropriate statistical technique of Pearson Product Moment (PPM) (correlation coefficient r). The result obtained from the analysis showed that there existed a strong relationship between manager’s managerial skills and staffs efficiency and effectiveness in organization. The study also emphasize the needs for managers to acquire basic skills approach such as technical, human, conceptual, diagnostics and communication skills  through education, experience and mentor relationship. This paper further appeal for organizational manager’s to learn the roles and functions necessary to practice for organizational success. On the basis of this finding, several recommendations were highlighted for further research.

Keywords: Effects, Managerial, Skills, Staff, Efficiency, Effectiveness, Organization

TOWARDS PENSIONS REFORM AGENDA IN NIGERIA

Odia, J.O.

Department of Accounting

University of Benin, Benin City, Nigeria

E-mail: odiajames@yahoo.com

ABSTRACT

The history of the Nigerian Pensions administration dates back to the 1950s.The Pension Reforms Act of 2004 brought into limelight the new pension scheme in Nigeria which is a defined contributory scheme unlike the old scheme which was largely defined benefits. Although the new scheme is adjudged to be better than the old scheme in that it is  expected to help remedy the deficiencies and inadequacies prevalent in the old scheme, it is advocated that only proper coordination, supervision and regulation of the pension industry in Nigeria will make the new pension scheme to fulfill its objective.

Key words: Pension, pension scheme, retirement benefits, pension fund administrators

PUBLIC POLICIES/PROGRAMMES AND NATIONAL DEVELOPMENT IN NIGERIA

¹Ali Mohammed Attai, ²Orokpo, Ogbole F.E & ³Paul Salisu Ojonemi

^1,2,3 Department of Public Administration

Federal Polytechnic Idah, Kogi State

E-mail: mohammedattaiali@yahoo.com, orokpogbole@yahoo.com & salisunelson@yahoo.com

ABSTRACT

Nigeria evidently has a history of national economic planning of policies and programmes which spans both the colonial and post-colonial periods as enunciated in this paper. There is however, no gain saying the fact that no country can attain any form of development without putting in place sound policies and programmes. It is on this premise that the paper established the nexus between government policies/programmes and national development. Thus, Nigeria must thrive to put in place sound policies and programmes if the country must attain the much needed national development towards becoming an economic giant by the year 2020. In the context of the foregoing, the paper recommends among others that; Policies and programmes must be a direct reflection of available human and material resources, cultural realities and political persuasions and also policies and programmes must be rooted in deep democratic norms of accountability, transparency and fiscal discipline because of the choking impact of corruption on policies and programmes in Nigeria over the years.

Key words: Policies, Programmes, Development, National Development Plans

CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE PERFORMANCE IN NIGERIA

Chinuba Okafor and Ernest Oshodin

Department of Accounting

University of Benin, Benin City

ABSTRACT

The thrust of this paper is to examine the relationship between corporate social responsibilities and companies performance. Three consecutive years data were collected on profit after tax, companies’ contribution towards education, health and community development from the annual reports of twenty companies quoted in the Nigeria Stock Exchange. The ordinary least square regression result of the data collected on both corporate social responsibilities and firm performance revealed that while there is positive and not significant relationship between profitability and companies’ contribution towards education and health, there is negative and not significant relationship between profitability and communities’ development investment by companies in Nigeria. it is on this note it is recommended that while corporate social responsibilities could be seen as good gesture by companies and therefore encourage, corporate entities should not be coerced to undertake more than what they can comfortably contribute to their host communities as corporate social responsibilities.

Keywords: corporate social responsibility, Corporate Performance, National Health Insurance Scheme, Education Tax.

THE RELEVANCE OF STANDARD COSTING IN NIGERIAN ORGANIZATION – A SURVEY OF SELECTED FIRMS IN UGHELLI, DELTA STATES

Ojuye Thomas E.

Department of Accountancy

Delta State Polytechnic, Ozoro

E-mail:thomasojuye@gmail.com

ABSTRACT

Responsibility accounting systems provides the manager with information that helps control operations and evaluates the performance of subordinates. There are two ways of identifying achievement; either being effective or efficient. Effectiveness relate to whether a particular Job was done or an objective achieved, while efficiency is a more complex concept of performance because it incorporate the cost required to accomplish task. The efficiency of management depends to a larger extent upon the effective control of cost. The system of standard costing is the most efficient way of controlling cost, as it provides criteria to evaluate and compare the operating performance of set objectives and goals. Thus the study examines the relevance of standard costing in Nigerian Organizations. Structured questionnaire was employed in the cause of gathering relevant data for the study and administered on 90 staffs of five manufacturing firms in Ughelli, Delta State. Data analysis was made using simple percentage and chi square (x²) statistical techniques. The analysis revealed among others, significant relationships between the application of standard costing and growth in manufacturing organization. Recommendations made for effective and efficient standard costing in organization includes the establishment of cost centres with clearly defined areas of responsibility, classification of accounts, liason between many departments, formation of standing committee to assist the cost accountant in his task of setting standards for effective implementation of standard costing in manufacturing organizations.

Keywords: Responsibility Accounting, Standard Costing, Cost Control, Performance Evaluation and Effectiveness.

TALENT MANAGEMENT AND EMPLOYEE PRODUCTIVITY IN PUBLIC SECTOR ORGANISATIONS OF NIGERIA

Wurim, Ben Pam

National Directorate of Employment, Plateau State

ABSTRACT

Talent management is one of the most critical of all resources at the disposal of any organisation, whether, public or private. The right quality and quantity of talents employed is a measure of employee productivity and organizational performance. However, most public sector organizations perform below expectation with problems of inefficiency, redundancy and employee bloating. The main thrust of this paper is to critically evaluate the impact of talent management on employee productivity in the Nigerian public sector. A hypothesis in line with this objective is drawn and tested based on data generated through a questionnaire. The survey investigation method was used in collecting data for the study from a sample of 349 top, middle and lower level management staff of five public sector organizations in Nigeria. The Kruskal- Wallis test statistic was used to analyze the data. The findings indicate that the implementation of proper talent management processes significantly impact employee productivity. It was thus concluded that talent management practices in Nigeria public organizations (where they exist), significantly impact on employee productivity. The paper recommends that all actors in talent management should be educated and trained in scientific methods of managing organizational talents; and adopt advocacy to influence detrimental laws and legislations that have direct bearing on the talent management processes of their organizations.