IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 11 NO. 2 2025
DOI: 10.56201/jafm.vol.11.no2.2025.pg248.267

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Integrated Payroll and Personnel Information System on Payroll Malpractices in Nigerian Public Service

Emetaram, Ezenwa, Ofor, Nkechi Theresa PhD

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Abstract

This study examined the effect of Integrated Payroll and Personnel Information System (IPPIS) on the reduction of Payroll malpractices in Public Service. The independent variable used was Integrated Payroll and Personnel Information System (IPPIS) while ghost workers and payroll fraud were dependent variables. To achieve this purpose, research questions were raised, hypotheses were formulated and review of related literature was made. In order to gather the needed data for this study, a well structured questionnaire designed in likert 5 point scale was administered on the Federal Civil Servants from different MDAs at the Federal Secretariat Complex, Awka, Anumbra state. The stated hypotheses were tested with the t-test, t-values were (3.41) and (4.39) greater than the critical value (1.96). Findings revealed that Integrated Payroll and Personnel Information System had a positive and significant effect on the reduction of ghost workers as well as payroll fraud in Nigerian public service. It was concluded that lntegrated Payroll and personnel Information System has a positive and significant effect on the reduction of payroll malpractices in Nigerian public Service. Therefore the study recommended that Government should ensure accurate and proper quarterly staff audit in all the MDAs by IPPIS as well as Payroll audit by external auditors on semi-annual basis. Issues of deceased staff of any MDA should be reported promptly as well as promotions of staff and newly employed should be captured by IPPIS without any delay. Cyber security and job rotation among IPPIS workers should not be taken for granted.

keywords:

IPPIS, Payroll Fraud, Ghost Workers, Nigerian Civil Service

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