CONTEXTUAL ASSESSMENT OF BAUCHI STATE CIVIL SERVANTS ATTITUDE OF FINANCIAL CONTROL TOWARDS THE STATE ECONOMIC DEVELOPMENT

SA’IDU ABUBAKAR; PROF EKOJA BENJAMIN EKOJA; OTUBOR, CHRISTOPHER OSEGA; DINNAH NGOVENDA WOMBO

Authors

SA’IDU ABUBAKAR, PhD Department of Accounting Tech, Abubakar Tafawa Balewa University, Bauchi, Bauchi State. Author
PROF EKOJA BENJAMIN EKOJA, PhD Faculty of Management Sciences, Department of Accounting, University of Jos, Jos, Plateau State. Author
OTUBOR, CHRISTOPHER OSEGA, PhD Faculty of Management Sciences, Department of Banking & Finance, University of Jos, Plateau State. Author
DINNAH NGOVENDA WOMBO, PhD Department of Business Management, Faculty of Management Sciences, Benue State University, Makurdi, Benue State Author

Abstract

The activities of civil servants in any economy of a Nation called for concern, particularly when it involved the attitude of these government workers towards financial control for the economic development of a State. Bauchi State was one state that was characterized with a good percentage of civil servants. Financial control in the civil service was broadening that too many government expenditures came to play. The economic development of any state had the full participation of civil servants because they were the engine room of the administration of government, particularly when it came to financial control. In Nigeria, there was a common way of life where a civil servant would say, it was not my father's work. Work or no work, I must collect my salary. Attitudinal control was of concern. Attitude of financial control was the ability to control the perception of an object to the general acceptability of the action taken to enhance financial probity. Methodology for this study was descriptive and chi-square was the analytical tool used. The target population was 645 of civil servants with finance bias across all the two tiers, State and Local governments of Bauchi State. There was no age limit of respondents. The population of 645 was used. The selection of the respondents was by the researcher randomly interviewing them as they walk to and out of their places of work from 8.22 am to 10.45 am and 1.32pm to 4.30 pm for three weeks. These periods were periods where the civil servants were readily available for interview. From the study and its analysis, it found that civil servant attitude in Bauchi State was commendable and hard working in many facets of the state government. However, the financial control mechanisms needed to be improved upon with some strategic automation and reporting approaches systems like weekly financial report statement to the head of each financial unit of departments. Also the staff needed help with some good measures to boost their performances in achieving the objective of economic development. The study concluded that, attitudinal approach to financial control was of paramount importance if the economic development of Bauchi State was to be achieved and some forms of encouragements in skills and knowledge acquisitions. Recommendation was that civil servants in Bauchi State, despite their hard working capacities, should be made to have financial control mechanisms, up-to-date strategic automated systems and the reporting approaches should be weekly prepared as financial report statement. Constant domestic and foreign trainings, retraining, seminars, symposia and courses should be organized for Bauchi State finance staff at the State and Local Government levels, vigorously pursued and implemented.