CHAPTER ONE

INTRODUCTION

1.1 Background to the study

The public service of any country is regarded as a transformational institution because of its

timeless responsibility of implementing public policies and programmes and the rendering of

essential services to the masses. These goals are usually accomplished through the application of

ethical codes of conduct which are provided to guide the conduct of civil servants in the course of

discharging their duties. With reference to Nigeria, the public service has been branded with

derogatory names which scholars like Adebayo (2000) has aptly summarized by noting that the

Nigerian public service has degenerated or fallen into a state of comma and it will take years to

wake it up if this is ever possible.

The subjects of ethics and the fight against corruption in public organizations in a developing

country like Nigeria have attracted the attention and interest of scholars in management, public

administration, philosophy, social sciences, and the government. This zest of interest in ethical

issues in the continent of Africa is because its public service faces ethical crisis manifested in the

pervasive absence of accountability, unethical behaviour and institutionalisation of corrupt

practices (Rashed, 1995; Ezeani, 2006) and new forms of cutting corners or what can be described

as bribery.

One of the most fundamental characteristics of contemporary society and professional or modern

organisations is the existence of some form of ethical principles and norms which ensures that

standards are maintained and that bureaucratic powers are not abused by the bureaucrats, for

selfish purposes (especially for personal or family aggrandizement). Such principles like

impartiality, meritocracy, honesty, loyalty, transparency, discipline, fairness, courtesy,

cooperation, rules and regulations, etc. provide the ethical environment within which the Nigerian

public service has to and should operate. Unfortunately, these principles have been abandoned in
practice and acts of corrupt practices have become institutionalized and the norm of the day in the

Nigerian public service and political life. The effects of this are that unemployment,

underdevelopment, poverty, and the like have more than double in the country.

It is incontestable fact that the concern for effective and efficient resources management and

accountability in the public sector is universal and historical. This is more emphatic particularly in

a developing economy like Nigeria, where there is acute scarcity of resources and the ever

increasing demands for public expenditure. In Nigeria, the civil service which constitute the hub

through which the government implement its policies and programmes is bedeviled with ethical

and accountability problems which has over the years constituted a significant drag on the overall

growth and development of the Nigerian state. It is against this backup that this paper intends to

critically analyze these problems; the aim of which is to bring to the fore root causes of the

problems. In looking at the roots of the ethical and accountability problems in the Nigerian civil

service we therefore intend to go back to history in order to understand the root of the problems,

their manifestations and the way forward.

1.2 Statement of Problem

The problems of ethics in the public bureaucracy connote a situation where by civil servants

individually or collectively use their positions or appear to do so in a manner that is contrary to

public confidence and trust. Anger (2002) has pointed out that such unethical behaviour has to do

with conflict of interests, loyalties or valves; it could also be as a result of attempts to achieve

some form of private gain to the detriment of the masses. In the course of policy implementation,

civil servants very often breach the ethical values of loyalty, courtesy, respect, integrity and

neutrality.

Another ethical problem is the low sense of integrity among civil servants. This low sense of

integrity provides a fertile ground for pilfering and diversion of resources for private use,

falsification of contracts as well as leaking of official records and government classified

information. This is often attributed to poor pay package in the service.

The problem of accountability has become recurring phenomenon in the Nigerian civil service; it

has become a culture of the service! The manifestations of problems of accountability include

corruptions, red-tapism, waste of human and material resources. However, of all these

manifestations, corruption is the most pronounced.

This study seek to analyse the issue of ethics and accountability in the civil service and also to

study the effect of unethical behaviour and lack of accountability on the delivery of government’s

duty to the general public and also on the maintenance of the arms of government. Finally, the

study aims to provide suggestions on how to ensure strict adherence to ethics and ensure accurate

accountability in the civil service.

1.3 Objective of the Study

The paper examines the cause of the collapse in ethics and accountability in Nigerian public sector.

It critically diagnoses the effect of this collapse to know how far it has affected the level of

accountability and transparency of public officials and the efficiency/quality of service delivery in

the public service and the barriers it has created in effective operation. The paper proffers remedial

actions for entrenching ethical standards and conducts in the public service.

The increased case of unethical behavior relating to unaccountability of public fund in our society

has led to loss of valuables asset and plunged the country into the current state of economic

comatose. It has been seen that some of these unethical behaviour are as a result of greed,

selfishness/self-centeredness. The objective of the study therefore is as outline below:

1. Examine ethical issues in the civil service

2. Assess the effect of ethics and accountability on the efficiency of the civil service.

3. Assess the effect of ethics and accountability on the delivery of government promises

and the economy at large.

4. Suggest way by which unethical activities can be curbed and accountability encouraged

in civil service.
 5. Suggest ways by which civil service reforms will be properly implemented to achieve

growth in the nations’ economy

1.4 Research Questions.

The research questions listed below are questions for which answers were provided during the

course of this study.

1. To what extent can proper implementation of civil service reforms help in the reduction

of ethical issues and accountability?

2. How does ethics and accountability affect the efficiency of the civil service?

3. What are the effects of ethics and accountability on the delivery of government

promises and the economy at large?

4. How can unethical behaviour and unaccountability be curbed in public service?

5. What ways can civil service reforms be implemented to achieve growth in the nation’s

economy?

1.5 Significance of the Study

With the increasing rate of cases of corruption and embezzlement of public fund particularly by

public office holders and the current state of our economy, it is pertinent to examine if the

unethical activities of the public office holders is the major factor causing the increased and

frequent reported cases of public fund mismanagement in the country.

The study is also very important in order to know the effect of unethical behavior in public service

on other areas of the country’s economic and socio-cultural development. Also the study is to

prefer recommendations on how to curb the unethical activities and promote accountability in the

Nigerian civil service.

1.6 Scope of the study

This study focuses on knowing the relationship that exists between ethic and accountability

conflict in Nigerian civil services with reference to Federal Inland Revenue Service. During the

course of the study, the concept of ethics and accountability was explained. Also the research

looked into the impact of ethics and accountability on the economic development of the country,

on resource allocation and management.

1.7 Significance of the Study

With the increasing rate of cases of corruption and embezzlement of public fund particularly by

public office holders and the current state of our economy, it is pertinent to examine if the

unethical activities of the public office holders is the major factor causing the increased and

frequent reported cases of public fund mismanagement in the country.

The study is also very important in order to know the effect of unethical behavior in public service

on other areas of the country’s economic and socio-cultural development. Also the study is to

proffer recommendations on how to curb the unethical activities and promote accountability in the

Nigerian civil service.

1.8 Definition of terms

Ethics: According to Mautner (2000), ethics from a normative perspective is a rational inquiry into

or a theory of, the standards of right and wrong, good and bad, in respect of character and conduct,

which ought to be accepted by a class of individuals. Put differently, ethics could be described as a

body of standards that the professionals in question ought to accept and observe. Ethics means

principles by which to evaluate behaviour as right or wrong, good or bad (Amundsen, 2009).

Similarly, a code of ethics is a set of guidelines that defines acceptable behaviour for members of a

private or public organization. Ideally, an organization tailors its code of ethics to its needs and

values
Civil/Public Service: This generally means the activities of government employees and

institutions aimed at formulating and implementing governmental policies and programmes for the

interests of the masses (public). According to Adebayo (2000), civil service or public service is

responsible for the management of the machinery of government and carrying out the day-to-day

duties that public administrations demand.

Bureaucracy: a system of administration based upon organization into bureaus, division of labour,

a hierarchy of authority designed to dispose of a large body of work in a routine manner.

Red-tape: the time-consuming regulations or bureaucratic procedures.

1.9 Chapter Outline

This research work is structured into five chapters.

Chapter one is the introductory chapter. It contains the background to the study, statement of the

study, objective of the study, research question, significance of the study, scope of study, limitation

of the study and definition of terms.

Chapter two is the Literature review and theoretical framework. This chapter consists of concepts

ond definitions of ethics, accountability, transparency, integrity, and professionalism. The chapter

also contains policies and frameworks that enforce work ethics in the public service and also the

preventive measures put in place to curb unethical conducts in public service by government.

Chapter three is the methodology. This chapter described the sample to be used and the method

through which information will be obtained from the sample. Also, method of scaling and

analyzing the responses from the respondents was also mentioned in the chapter.

Chapter four is the data presentation and analysis chapter. Here, the data collected in the chapter

three will be presented in a tabular form and then analyzed in order for the data gotten from the

analysis to be used in arriving at a conclusion.

Chapter five is the conclusive chapter and it contains summary of what the study is about,

conclusion inferred from the findings and recommendations.

References

Agba, Michael Sunday; Ochimana, Grace Eleojo and Abubakar Y.I. (2013), “Public Service Ethics

and the Fight against Corruption in Nigeria: A Critical Analysis”. International Journal of Public

Administration and Management Research Vol. 2, No. 1

Jide Ibietan and Segun Joshua (2013), “Ethics in the Nigerian Public Sector: A Discourse”. The

Public Administration and Social Review Journal Vol.1 (10)

Odugbemi O.O and Oyesiku O.O (2000), “Research Methodology in the Social and Management

Sciences.” 1st Edition, CESAP Ogun state University, Ago-Iwoye.

Tunde, A. and Omobolaji, O. (2009). “Ethics and Accountability in Nigeria’s Public Service: An

Historical Overview”. Journal of Public Administration and Policy Research 1(1): 011-018.

Uduigwomen, F.A. (2001). Introducing Ethics: Trends, Problems and Prospects, Calabar: Pyramid.
 CHAPTER TWO
LITERATURE REVIEW AND THEORETICAL FRAMEWORK
2.1 Introduction
This chapter deals with the review of literatures, journals and academic work of authors

who have written about the research topic. The chapter also reviews theoretical frameworks

that are in existence regarding the topic of research.

The researcher in this chapter has succinctly selected relevant and updated textbooks and

journal from which he did his literature review. The chapter considered the concepts of

keywords in the research such as ethics, accountability, transparency, integrity and

professionalism. The chapter also looked at policies and frameworks regarding ethics in the

public service and also, reviewed behaviours that undermines ethics, accountability and

professionalism.

2.2 Conceptual Discuss

Strictly speaking, the concepts of ethics, accountability, transparency, integrity and

professionalism are interrelated and although attempts can be made to define each of them

independently, the sum total shows that there are no clear – cut boundaries between them.

Therefore the existence or lack of any of them will either positively or negatively impact on

the other. This automatically implies that a well-balanced public servant in terms of

performance and respect must possess and/or put all of them in practice.

2.2.1 Definition of Ethics

Ethics is derived from the Greek word “ethikos” meaning custom. This Greek word has a

Latin Synonym or equivalent known as “mors” which translates to custom or mores. The

mores of a particular place or group of people are the customs and behaviour that are

typically found in that place or group. As a field of inquiry, ethics developed as a branch of

philosophy, and this explains why it is referred to as moral philosophy or taken as being

synonymous with morality.

There is no universally agreed definition of the term “ethics” (Ayee, 1998). The question of

ethics is one that is linked to the history of mankind. Ethics deals with the character and

conduct of morals of human beings. It deals with good or bad, right or wrong behaviour; it

evaluates conduct against some absolute criteria and puts negative or positive values on it

(Hanekom, 1984).

Similarly, Chapman (1993) defines ethics as the basic principles of the right action and rules

of conduct. These criteria can be in writing (legislation, circulars, Standing orders e.t.c) or

merely the interpretation by an individual of what is acceptable and what is not. The Charter

for the Public Service in Africa refers to ethics as “the standards which guide the behaviours

and actions of personnel in public institutions” Article 22 of this Charter further provides

ethics to mean a sound culture based on ethical values and principles. Such values and

principles according to the Charter include: efficiency, professional discipline, dignity,

equity, impartiality, fairness, public – spiritedness and courtesy in the discharge of duties.

Therefore public service ethics are broad norms that delineate how public servants – as

agents of the state and, where applicable, as members of an established profession such as

accounting, law, human resource management, e.t.c should exercise judgement and

discretion in carrying out their official duties (UNDESA, 2000)

Guy (1990) agrees with Hanekom because he views ethics as the study of moral judgements

and right and wrong conduct. Furthermore, he views ethics as different from law because it

involves no formal sanctions. It is different from etiquette because it goes beyond mere

social convention. It is different from religion because it makes no theological assumptions.

It is different from aesthetics because it is aimed at conduct and character rather than objects.

It is different from prudence because it goes beyond self-interests of others. Ethics is both a
process of inquiry and code of conduct. As a code of conduct, it is like an inner eye that

enables people to see the rightness or wrongness of their actions.

The ethical question is closely linked to human existence. The essence of mankind lies in the

fact that he/she can reflect upon, as well as evaluate, him/herself and his/her deeds. To be in

a position to evaluate, a set of evaluation criteria or values is required as yardsticks (Van der

Waldt & Helmbold, 1995).

Heynes (1986:01), is of the opinion that ethics has to do with the actions of man.

Consequently, it requires adjustments in the actions and attitudes of the public manager in

relation to his colleagues and the public as well as in relation to himself.

According to De Villiers (1989:162), the basis of the evaluation of human behaviour is to be

found in a system of values. Ethical values and integrity as a basic value as well as the rule of

law, are key elements of every democratic society. Public officials in their daily execution of

their functions and management of public funding, dispose of discretionary competencies.

These values must not only protect the citizens against arbitrary use of this public power, but

also the public authority itself against any improper use of this power by its public officials.

The public officials themselves must be protected against any abuse or diversion of law or

authority on behalf of the public authority or its official bodies (Hondeghem, 1998).

In addition to the above, Hondeghem (1998),writes that ethical behaviour is essential for an

effective and stable political-administrative authority as well as social and economic

structures. Corruption can disturb economic competition, endanger free trade and stability on

which the free market economy is based.

Esterhuyse (1989) writes that to make this evaluation possible, specific criteria are required.

These evaluation criteria can be utilised as yardsticks and have a regulatory and evaluatory
 function. Aspects such as quality of life, legitimacy of public institutions and the

management style of the public sector may be derived from the moral-ethical. The moral-

ethical culture which prevails in the public sector is dependent on the values of society. A

society which does not, or is not allowed to express moral protest in public can cause

political office-bearers to have a low sense of responsibility and integrity. Consequently, the

possibility of corruption and maladministration is increased (Esterhuyse, 1989).

Ethics must be seen as an ongoing activity and not as a status to be attained. Ethics is not just

about establishing a set of rules or code of conduct but are an ongoing management process

that underpins the work of government (Hondeghem, 1998).

2.2.2 Definition of Accountability

Although accountability is widely believed to be a good thing, the concept is highly abstract

and it is often used in a very general way (Hulme and Sanderatne, 2008). A typical

definition is that accountability concerns the processes by which “those who exercise power

whether as governments, as elected representatives or as appointed officials, must be able to

show that they have exercised their powers and discharged their duties properly”

Fox Meyer (1995) defines accountability as the “responsibility of government and its agents

towards the public to achieve previously set objectives and to account for them in public” It

is also regarded as a commitment required from public officials individually and collectively

to accept public responsibility for their own action and inaction. In this case, the burden of

accountability rests on each public functionary to act in the public interest and according to

his/her conscience, with solutions for every matter based on professionalism and

participation.
 Accountability in the public sector is broader than in the private sector (Ole Ingstrup and

Crookall, 1998). In the private sector, everyone in the company is accountable to its board.

The public sector is also accountable to a board of sorts: the minister, cabinet and legislature.

But the public sector has additional accountability to its employees and to its customers, the

citizens who use the services – as well as to its non – customers, the citizens who don’t use

the service. It is a different kind of accountability, more subtle and indirect. Therefore, in

general accountability for performance and the obligation that public functionaries (elected

and appointed officials) have to give a satisfactory explanation over the exercise of power,

authority and resources entrusted in them on behalf of the public (tax payer). Subsumed with

this definition is a myriad of legal, oral and ethical obligations that come with the occupancy

of any public office (Sarji, 1995). In short, it is the obligation to carry out assigned activities

in a responsible and responsive manner, and being held answerable for success or failure. As

such when we talk about “accountability” in the public service, we can not but consider the

question of bureaucratic responsibility. Internal accountability means that at each level in the

hierarchical organization, public officials are accountable to those who supervise and control

their work. On the other hand, external accountability means answerability for action carried

out and performance achieved to other relevant and concerned authorities outside his/her

department or organization. Accountability is therefore an ethical virtue, since ethics

concern principles and rules that govern the moral value of people’s behaviour. Improving

ethics is crucial to enhancing accountability and vice-versa.

2.2.3 Definition of Transparency

Generally, “transparency” implies openness, communication and accountability. It is a

metaphorical extension of the meaning a “transparent” object is one that can be seen through.

With regard to the public services, it means that holders of public office should be as open as

possible about all the decisions and actions they take. They should give reasons for their

decisions and restrict information only when the wider public interest demands it (Chapman,
 2000). Radical transparency in management demands that all decision making should be

carried out publicly. All draft documents, all arguments for and against a proposal, the

decision about the decision making process itself, and all final decisions, are made publicly

and remain publicly archived. Article 12 of the Charter for the Public Service in Africa

demands that:

“Administrative decisions shall always be taken in accordance with transparent, simple and

understandable procedures, while ensuring accountability.

All administrative units shall make available all the necessary information on acts and

procedures in their respective domains, as well as the information required to assess their

management, with a view to enabling those interested to have full access.

The administration shall inform the person concerned of any decision taken concerning

him/her, should he/she decide to challenge the decision

The administration shall establish or strengthen reception and information units for users in

order to assist the in gaining access to services and recording their views, suggestions or

complaints.”

Transparency therefore promotes accountability and provides information for citizens about

what their government and its agents are doing.

2.2.4 Definition of Integrity

Integrity is one of the most important and oft-cited of virtue terms. The concept of integrity

has to do with perceived consistency of actions, values, methods, measures, principles,

expectations and outcome. When used as a virtue term, “integrity” refers to a quality of a

person’s character. Some people see integrity as the quality of having a sense of honesty and
truthfulness in regard to the motivations for one’s actions. Persons of integrity do not just act

consistently with their endorsements, they stand for something: they stand up for their best

judgement within a community of people trying to discover what in life is worth doing.

Some commentators stress the idea of integrity as personal honesty: acting according to

one’s beliefs and values at all times. Speaking about integrity can emphasize the

“wholeness” or “intactness” of a moral stance or attitude. Some of the wholeness may also

emphasize commitment and authenticity. In the context of accountability, integrity serves as

a measure of willingness to adjust value system to maintain or improve its consistency when

an expected result appears incongruent with observed outcome. Some regard integrity as a

virtue in that they see accountability and moral responsibility as necessary tools for

maintaining such consistency.

Halfon (1989) offers a different way of defining integrity in terms of moral purpose.

Halfon describes integrity in terms of a person’s dedication to the pursuit of a moral life and

their intellectual responsibility in seeking to understand the demands of such life. He writes

that persons of integrity:

“……….embrace a moral point of view that urges them to be conceptually clear, logically

consistent, appraised of relevant empirical evidence, and careful about acknowledging as

well as weighing relevant moral considerations. Persons of integrity impose these

restrictions on themselves since they are concerned, not simply with taking any moral

position, but with pursuing a commitment to do what is best”.

As Carter (1906) has stated, integrity requires three steps:

i. Discerning what is right and what is wrong

ii. Acting on what you have discerned, even at personal cost; and

iii. Saying openly that you are acting on your understanding of right from wrong.
2.2.5 Definition of Professionalism

Within the context of this paper, public service professionalism is defined as the over all

value that encompasses all other values that guide the public service. They include loyalty,

neutrality, transparency, diligence, punctuality, effectiveness, impartiality, and other values

that may be specific to the public services of individual countries (UNDESA, 2000). Public

Service Professionalism embraces the notion that those people who join the Public Service

need to be inculcated with shared values and trained in basic skills to professionally carry out

their official duties. This is in accordance with Article 21 of the Charter for the Public

Service in Africa which states that:

“Professionalism manifests itself in the public service employee’s behaviour at work and in

his/her constant effort to improve, reinforce and update his/her knowledge, refine the skills

that are necessary for carrying out his/her tasks andenhancing his/her output and

productivity”.

The rationale behind professionalism is that public servants should be neutral, impartial, fair,

competent and serve the public interest in carrying out their duties. They should be top

people who are fairly remunerated and adequately trained to perform their work.

According to Sarji (1995), professionalism, in a sense means excellent work culture, and in a

benign sense, is an internalized duty to do well. It is a kind of performance ethic, close to a

noble calling, by which professionals simply are called to do their best, for anything less

would be embarrassing to them. It is an ingrained pride in performance. He adds that

professionalism is adherence to a set of normative and behavioral expectations usually

embedded in a code of ethics.

2.3 Policy and Regulatory Frameworks

This section identifies and discusses policy and regulatory frameworks which are of

relevance to public administration professionalism in the country.

2.3.1 The Constitution.

The fifth schedule of the 1999 Federal Constitution of Nigeria generally makes provision as

regards code of conduct and work ethics for the public servant. Sections 1 to 10 of the

schedule contains codes to guide the conduct of public officials with particular emphasis on

how to avoid conflict of interests. It further makes provision for the existence of a ‘Code of

conduct’ tribunal with the responsibility of prosecuting erring or non-compliant public

servants. Generally, the section highlights on the following issues to sustain good conduct

and bureaucratic ethics in public administration. These are:

 conflict of interests in the discharge of official duties

 double remunerations

 restriction on engaging on any private business except on part-time basis

 prohibition from receiving bribes or other form of gratifications

 engagement in any arbitrary act which is prejudicial to the rights of any person

 membership of any society which is incompatible to the functions and dignity of

public office

 declaration of assets and liabilities on assumption of office

2.3.2 Code of Conduct Bureau.

The provision of the powers of the bureau is retained in the Third and Fifth Schedules of the

1999 Constitution of Nigeria (as amended) and Code of Conduct Bureau and Tribunal Act

(2004). The vision is ‘rectitude in public office’ whereas ‘the aims and objectives is to

maintain a high standard of morality in the conduct of government business and to ensure
 that the actions and behaviour of public officers conform to the highest standards of public

morality and accountability’ (Code of Conduct Bureau, Cap C15, LFN 2004). The Code of

Conduct Bureau has the mandate as specified under paragraph 3 of the Third Schedule of the

Constitution (1999) to ensure that public servants in the three tiers of government adheres to

the mandatory conducts in public service. The functions of the Bureau include:

 to receive assets declarations by public officers in accordance with provisions of the

Act;

 to examine the assets declarations and ensure that they comply with the requirements

of this Act and of any law for the time being in force;

 take and retain custody of such assets declarations;

 ensure compliance with and, where appropriate , enforce the provisions of the Code

of Conduct or any law relating thereto;

 receive complaints about non-compliance with or breach of the provisions of the

Code of Conduct, investigate complaints and where appropriate refer such matters to

the Code of Conduct Tribunal ( Constitution, 1999: Schedule 3)

It is therefore, important to note that the Code which is established by the Bureau serves as a

vital tool in ensuring that public servants conform to the acceptable behaviours of public

office as established by law. From the foregoing, one observes that the Code of Conduct for

public servants in the Country focuses on the entrenchment and observance of basic

principles in public life such as integrity, honesty, accountability, selflessness, probity,

discipline etc.

2.3.3 The Public Service Rules

Chapter 4 of the Civil Service (Handbook, 2006) focuses on “Code of Ethics” in the public

service. The Handbook lays emphasis on discipline, loyalty, honesty, courage, courtesy,

cooperation, tact, industry, speedy execution of duties, efficiency, effectiveness, economy,

 kindness, equity and consideration in the discharge of official functions. The Handbook

(2006) further lays emphasis on the following:

 discipline and strict adherence to the rules and regulations guiding the public service;

 diligence in the discharge of duties;

 shunning official misconducts such as demanding or receiving monetary or other

form of material compensation for services rendered;

 broad-mindedness;

 abuse of power;

 promotion of national unity through public actions.

Agara and Omobolaji (2009:11) writes that the civil service handbook acts as a reference

book and guide for all levels of personnel in the service. According to the United Nations

(2001: 66) the Handbook states clearly that the civil servant must be well disciplined, the

rules and regulations should be adhered to and service must be paramount. The book serves

as a tool of keeping public servants on their toes in the discharge of official functions and

further contains guidelines for appointments, remunerations, promotion and discipline.

2.3.4 Public service reforms

There has been series of reforms in the Nigerian civil service, the history which dates back to

the pre-independence era. The essence has been to position the civil service on effective

pedestal to address the myriad service delivery challenges confronting the country.

According to the United Nations (2001: 65) the reforms include: the Harragin commission,

1946; Gorsuch commission, 1954; Newns committee, 1958/59; Mbanefo commission, 1959;

Morgan salaries and wages commission, 1963; Elliot Grading team, 1966; Wey Panel on

Public service management and salary administration, 1968; Adebo commission, 1971; Udoji

Public Service Review commission, 1972; Dotun Phillips Panel, 1985; Presidential

Taskforce on civil service, 1985; Civil Service reform through decree 43, 1988; Allison
 Ayida committee, 1994. Despite the political undertone of some of the reforms, they are

generally aimed at improving performance in the public service. The recommendations were

directed at achieving a results-oriented civil service, imbued with ethical values (United

Nations, 2001:66).

2.3.5 Review of Public Service Rules and Regulations, 2005

A 13 –member Presidential Committee on the Review and Revision of Public Service Rules,

Regulations and Procedures was constituted in 2005 with the following terms of reference:

 to work out transitional arrangements to facilitate on –going Public Service Reforms

especially in the areas of recruitment/appointments, deployment, discipline,

performance management etc.

 to study, analyze and review the existing Public Service Rules;

 to incorporate into the Revised Public Service Rules and Financial Regulations, other

relevant rules and procedures that will ensure enforcement of compliance, strict

observance of transparency, justice, equity, and accountability in the conduct of

government businesses;

 to make appropriate recommendations that will ensure that the application of the

Public Service Rules and Financial Regulations on public officers is consistent with

the provisions of the Constitution; and

 to make any other recommendations on the Public Service Rules and Financial

Regulations as may be deemed necessary ( Adegoroye, 2005:6)

The key recommendations of the Committee amongst other issues contains; provisions on

appointments, recruitment, performance, discipline, management incentives and exit from the

service. The Revised Rules are aimed at promoting sound public management and

professionalism in the public service in line with acceptable global standards.

2.3.6 International Code of Conduct, 1996

As a member of the United Nations, Nigeria became a signatory to the International Code of

Conduct for public officials. Amongst other concerns, posed by corruption, the Code focuses

on measures to improve public administration and management and the strengthening of

national capacities to prevent and control corruption as well as in upgrading skills of relevant

personnel (United Nations 1996). Areas of focus are:

 General principles – a public office defined as a position of trust and implying a duty

to act in the public interest; efficiency, effectiveness and equity in the discharge of

duties

 Disclosure of assets – public officials shall in accordance with law declare or disclose

their assets and liabilities

 Acceptance of gifts and other favors – officials shall not directly or indirectly receive

gifts or other favors that may influence the exercise of their official functions

 Confidential information – matters of confidential nature must be kept confidential

 Political activity – the political or other activity of public officials outside the scope

of their office shall in accordance with the law not impair on public confidence in the

discharge of official duties.

2.3.7 Charter for the Public Service in Africa, 2001

Nigeria is a signatory to the Charter for the Public Service in Africa which was adopted by

the Third Biennial Pan-African Conference of Ministers of Civil Service in Windhoek,

Namibia. The Charter on public service resonates based on the political commitment by

African Public Service Ministers at a previous conference to “to enhance professionalism and

ethics in the public service in Africa” (Charter on Public Service in Africa, 2001). Halleson

(2011:76) writes that the Charter on Public Service in Africa is intended to consolidate rules
 for professional work ethic so that the public service becomes a veritable vector for

development. The purpose of the Charter includes:

 Define the principles and general rules governing African public services with respect

to transparency, professionalism and ethical standards;

 Give concrete expression to the commitment of African States to promote such values

in the public service;

 Serve as a policy framework for the public service administration of all African

countries and a source of inspiration for the development, strengthening or updating

of national codes of conduct (Charter on Public Service in Africa, 2001: 3).

The imperativeness of this document is anchored on the strong commitment of African

leadership to reposition and strengthen public administration to serve as vehicle of

development and societal transformation. This can be done through respect of the basic core

principles of effective public service. These principles are: equality; neutrality; legality and

continuity (Charter on Public on Public Service in Africa, 2001: 4). The African Charter on

Public Service was adopted in view of diverse service-related issues and challenges

confronting African leadership in which public administration is designed to address.

2.3.8 African Charter on Values and Principles of Public Administration, 2011

The African Charter on Values and Principles of Public service and Administration was

adopted during the 16th Ordinary Session of the Assembly of the African Union, held on 31

January, 2011 at Addis Ababa. Nigeria is a signatory to this Charter which is a follow up on

the Charter for the Public Service. It serves as a measure of sustaining the collective effort

and support of African leadership to entrench codes and standards for public administration

in Africa. According to the African Union (2011) “the Charter is an on-going collective

efforts by Member States to improve public service delivery, combat corruption, protect the

rights of citizens as users of public service as well as promote good governance and
 sustainable development on the Continent”. In the context, Chapter 111 of the Charter

(2011), provides for Code of Conduct for Public Service agents, with emphasis on

Professionalism, Ethical Behavior, Incompatibilities and conflict of Interest as well as

Declaration of Assets.

Tjihambuna (2012:3) states that the Charter was introduced with observation and

acknowledgement that professionalism of the public service is a pre-requisite for the

improvement of the State, which in turn, is necessary for the development of Countries.

2.4 Practices and Behaviours Undermining Ethics, Accountability,

Transparency, Integrity and Professionalism

The undermining practices and behaviours are many but this paper emphasizes the following:

i. Corruption

ii. Conflict of interest and

iii. Human resource management malpractices.

2.4.1 Corruption

Corruption threatens the economic and political fortunes of developing countries the most.

Bribery, conflict of interest, and illegal deals impose heavy costs on the economy while

distorting development policies and undermining confidence in public institutions. Broadly

defined, corruption is the abuse of entrusted power for personal gain (Cipe, 2008).

However, three specific conditions must apply for an act to be considered corrupt:

i. The arm’s – length principle is violated. The two parties in a transaction display

bias for working with each other that is inconsistent with impartial treatment.
ii. The bias, or conflict of interest must be intentional.

iii. There must be some advantage for both parties to commit this violation. This

advantage need not be monetary in nature; it could involve favouritism or non –

monetary gifts.

Corruption is one of the most serious unethical practices that undermine trust and

confidence of public officials. Public confidence can only be reclaimed by establishing a

reputation of integrity. Both business and society bear the costs of corruption through:

i. Resource Misallocation – Resources that could be put to productive uses are

instead devoted to corruption. Firms waste time and resources on rent – seeking –

cultivating relationships with officials and spending on bribes, Officials make

biased decisions (e.g. in investment) that do not serve the public interest, and

taxpayers swallow the cost.

ii. Lower investment – Foreign and domestic investors are scared off by unpredictable

costs. Rampant corruption signals to potential investors that the rule of law, and

thus property rights, are very weak in the country, making an investment there a

risky proposition, Lower investment means lower growth.

iii. Reduction in competition, efficiency and innovation – Rent – seeking means that

favoured companies do not compete on market signals alone, while new firms face

high barriers to entry. Consumers end up paying in terms of higher prices, lower

quality, and limited product offerings.

iv. Unresponsive policies and poor administration – Law makers in corrupt systems

use their powers to help rent – seekers, not citizenry as a whole. Bureaucrats are

not held accountable for their performance and actually have incentives to delay

services in order to extract bribes.

v. Exacerbated poverty – Corruption lowers the income potential of the poor because

there are fewer private sector opportunities. It also limits their access to quality

public services such as health care and education.

Causes of corruption

Corruption has multiple roots, but generally can be attributed to the poor design of

institutions (Cipe, 2008). Some of the deepest roots include the following:

i. Unclear, complex, and frequently changing laws and regulations – when laws are

contradictory or require heavy interpretation, the discretionary power of officials is

amplified, increasing the risk that they will make arbitrary, self – serving decisions.

When laws are unpredictable, entrepreneurs do not know their rights and

obligations, so they can not comply fully nor defend themselves for example against

illegal inspections. Corruption then becomes a means to circumvent inefficiency

and arbitrary official actions.

ii. Lack of transparency and accountability – when deals are made behind closed

doors, it becomes impossible to assess the criteria behind decisions, whether they

serve public interest and respect the law. If violators on both the public and private

sides conceal their transactions, they escape being accountable.

 iii. Low public service salaries – when officials cannot meet what they perceive as

their daily needs through their salaries, they resort to corruption to supplement their

income. However, simply raising the wages of officials will not curb corruption so

long as opportunities to abuse the system persist.

iv. Inadequate, inconsistent, and unfair enforcement of laws and regulations – Even

if laws to combat corruption are on the books, lax enforcement can invite abuse. A

weak justice system, low penalties, and high cost of compliance will render laws

ineffective.

2.4.2 Conflict of Interest

A conflict of interest situation arises when the personal interest of an employee is in

conflict with his/her official position. This means that the private interest of the employee

will lead him to discharge his duties in ways that may not be in the best interest of the

organization. According to Williams (1985) conflict of interest denotes “a situation in

which an employee has a private financial interest sufficient to influence, or appear to

influence, the exercise of his/her public duties and responsibilities”. A primary reason for

concern about conflicts of interest is that they reduce public trust and confidence in the

integrity and impartiality of public functionaries. In this respect, the appearance of conflict

of interest can be damaging as an actual conflict (Kernagham and Langford, 1990).

Conflict of interest leads to divided loyalty and in its most serious forum could result in

corruption. The following examples are some conflict of interest situations that an

employee of a public body may encounter:

  Giving advice on the strategy of bidding for a tender and contract when he/she is

involved in the tendering exercise.

 Having undeclared financial interests in suppliers and contractors that do business

with the public body.

 Offering assistance secretly to the public body’s competitor through taking on

part– time employment or consultancy service

 Supplying references for a candidate when he himself is involved in the

examination or recommitment process.

 Undertaking negotiations with a company in which he, a relative or a close friend

holds shares.

2.4.3 Human resource management (HRM) Malpractices

Inappropriate human resource (HR) practices and policies in the public service can actively

contribute to malpractices which threaten professionalism, ethical behaviours and

transparency. The following are some of the institutional deficiencies in the HRM system

that gives rise to malpractices (Sakr Ashour, 2004)

 Failing to state and enforce basic ethical/integrity principles in the overall HRM

strategy and policies leaves HRM void of ethical/integrity direction.

 Failing to outline and enforce limits on political and personal influences, thus

safeguarding transparency, allows such influences to penetrate into the HRM

decisions.

 The absence of clearly stated and enforced policies to promote professionalism in

HRM allows the whole system to be vulnerable to malpractices and corruption; and

 A lack of a code of ethics, guiding and enforcing the standards of HRM units and

employees can lead to a lack of accountability.

Indeed the implications of the above deficiencies are obvious. A lack of direction for

integrity in the overall HRM strategy and policy, and the resulting weakened state of
professionalism would be reflected in various HRM functions (e.g. planning, recruitment,

selection, promotions, rewards, corruption of the payroll leading to ghost workers and a

cost to government, etc. Under these conditions, Sakr Ashour (2004) asserts that

deteriorated efficiency, lowered performance, lack of fairness and spread of corruption and

spoils – sharing among HRM staff and other public servants risk becoming common.

Measures to reduce malpractices

It is common knowledge that the public service which is entrusted with guarding public

resources and executing decisions on behalf of the executive arm of government, plays an

indispensable role in the development and governance of a nation. As such it must have in

place a system of measures to create an environment of promoting ethics, accountability,

integrity, transparency and professionalism.

Induction

The public service core values and standards can not have much effect on the behaviour of

government employees unless they are effectively communicated and information about

them is disseminated. The most popular method of communicating values and standards

seems to be induction training when someone joins the public service. Unfortunately, very

often induction programmes are poorly conducted. The responses from the UNDESA

(2001) study carried out in 10 African countries revealed that, first values and standards are

insufficiently communicated after basic induction training of the public servants. And

second, the prevention of corruption or even inadvertent violation of standards has not been

given proper attention through ethics advice or counseling. According to the UNDESA

(2001) survey, the most frequently named values which should be inculculated among

public servants are the clusters around: disinterestedness/impartiality/neutrality and

honesty/integrity/professional ethics. Other values cited include: accuracy, accessibility,

courage, culture of peace, decency, development – oriented, discipline, economy,

effectiveness, financial security, good human resource management, honourability,

leadership, meritocracy, obedience, punctuality, responsiveness, sense of reality and

timeliness.

Integrity Strategy and Procedures

In order to manage the conduct of public servants, it entails having in place – among other

systems – an overall national integrity strategy, sound human resource management

practices, and comprehensive disclosure procedures. The UNDESA (2001) survey

observed that although some African countries espouse a national integrity strategy or

broad ethics or un corruption policies, few seem to have coordinating strategies in place.

Similarly, measures for guiding and managing the behaviours of government employees

require enforcement procedures to be effective. The government as the employer, must

have a way of enforcing minimal standards, not only to punish violations but also to serve

as a deterrent for other contemplating similar actions. Essentially, managing the conduct of

public servants means being able to monitor their behaviour, and being able to detect any

systematic failures that allow high degrees of misconduct in order to take prompt remedial

action.

Oversight Agencies

Several governments have put in place various independent oversight agencies such as the

Ombudsmen, Inspectors General, Auditors General, Public Accounts Committees (PAC) of

Parliament etc. Such institutions help in monitoring the ethical behaviours of the public

servants. They however need to have the institutional capacities to carry out their

mandates. Unfortunately, most often than not, such institutions have complained of being

underfunded and understaffed, among other hardship that confront them.

Human Resource Management

 Fair and transparent HR policies and practices are the foundations of creating a

professional and ethical public service. HRM, through upholding the merit principle in

recruitment and promotions, transparency in the selection process, sound performance

management and setting a good example by managers – plays a key role in creating an

ethical environment. Further, well – articulated and fair HR policies on appropriate

remuneration, training opportunities, disciplinary procedures and the like if implemented

and enforced will promote a culture of professionalism and pride.

2.5 The Collapse of Ethics and Accountability in the Nigerian Public Service

It is interesting that inspite of all these control measures put in place to ensure an ethical

Nigerian public service system, the bureaucratic ethics has been abandoned and act of

corruption has become the norm. outright corruption, tribalism, nepotism embezzlement,

influence peddling, unprofessionalism, use of position for self-enrichment, bureaucratic

bullying, excessive centralization, multiplication of agencies, partiality, dejected and

denounced behaviors like moonlighting absenteeism , lateness to work, among other vices

are now the order of the day. The palpable negative impact of the above practice on

productivity, the responsiveness, legitimacy and transparency of government, the

implementation of policies cannot be overemphasized. The reasons for these despicable

acts are not farfetched. Over the decades since 1966, Nigeria has evolved as an

undemocratic and pseudo autocratic nation thus transforming the civil service into an

institution to execute the unquestioned, will and whims of unaccountable military juntas.

Recruitment into the civil service has been influenced by patronage and politics. Nepotism

and tribalism is the order of the day. Because of the political under tones entrenched in the

public service people are recruited based on tribe and connections. Unprofessional and

incompetent hands are now recruited into the public service; poor salaries of the public

servants are also contributing to the collapse of the Nigeria public service. The wages

salaries and financial entitlements of the workers hardly over meet their needs. As a result
 of these the staff engages in corrupt practices which include bribery, conniving with

contractors by inflating contracts and the outright leaking and sales of government

information. Lack of working implements for the public servants thus making them idle

even if they are willing to work. There are also external factors that have led to this lack of

ethics and accountability in the Nigerian public service. Foreign business men and agencies

have also been found to offer bribes and also help in storing of looted funds from the public

service in their banks.

2.6 Perspective on Bureaucratic Ethics and Corruption

Most administrative system in African states have to undergo one reform or the other

especially when such reform is expected to transform the administrative system form a

mere service delivery mentality and orientation of the colonial period to a more dynamic

virile and developmental one. To achieve this, the various reforms aimed at

professionalizing the service. Professionalism is an overarching value that determines how

the activities of the public service will be carried out.

It encompasses other values such as loyalty, neutrality, transparency, diligence;

effectiveness, impartiality and such values as may be peculiar to individual countries.

Agara and Olarinmoye (2009) said every member of the public service is expected to

accept and imbibe these values. These shared values are what is collectively referred to as

public service ethics. Ethics therefore, is at the core of professionalism and efficiency of

the public service.

Davis (1990) has defied ethics as those morally permissible standards of conducts that each

member of a group wants every other to follow them too. Thompson (1985) has defined

administrative ethics as involving the application of moral principles to the conduct of

official responsibilities and duties. Chapman (1988) on the other hand has defined civil

service ethics as the application of moral standards in the course of official work.
 Osoba (2000) corruption is a form of anti-social behavior by an individual or social group

which confers unjust or fraudulent benefit on it perpetrators and is inconsistent with the

established legal norms and prescribed moral ethos of the land is likely to subvert or

diminish the capacity of the legitimate authorities to provide fully for the material and

spiritual well-being of all members of society in a just equitable manner.

2.7 Government Intervention to Restore Ethics and Accountability in the

Nigerian Public Service

The Nigerian government over the decades has tried to stem this very ugly trend with the

establishment of various agencies and bodies. In 1966 the public accounts committee was

set up to assist the legislature in overseeing the expenditure of public funds. In 1975 the

public complaints commission was set up largely because of the failure of the public

account committee and the fall of the first republic. Under Murtala/Obasanjo junta, there

was a massive sacking of top public servants who are found to have enriched themselves

and abused their office.

The measures that the central government have taken over the years in halting the tide of

unethical behaviours in the Nigerian public life found expression in the creation of

institutions and re-orientation programmes such as: Special Fraud Unit of the Nigeria

Police Force; War Against Indiscipline/Corruption; Economic and Financial Crimes

Commission (EFCC); Code of Conduct Bureau (CCB) Code of Conduct Tribunal (CCT);

Public Complaints Commission (Nigeria’s Ombudsman Institution); Independent Corrupt

Practices and other Related Offences Commission(ICPC); Budget Monitoring and Price

Intelligent Unit (BMPIU), otherwise known as “ Due Process Mechanism”.

The Special Fraud Unit of the Nigeria Police Force predated the creation of EFCC in 2002

and was expected to perform functions akin to that of EFCC. It could not give effective bite
to the corruption war, perhaps due to operational factors and issues bothering on the

“Nigerian factor”.

The War Against Indiscipline /Corruption was initiated by the Buhari/Idiagbon military

regime. It had a draconian posture and specified tough penalties for certain categories of

offences with the aim of inculcating general discipline and sanity in the Nigerian public

life, but it evaporated with the demise of that regime.

EFCC was established with a 2002 Act. The Act mandates the commission with the

responsibility for enforcing all economic and financial crimes laws among others, and had

its main functions spelt out in Part II of the Act. In addition, part II, Section 6, sub section 2

of the Act specifies the responsibility of EFCC in enforcing the provisions of other laws

and regulations relating to economic and financial crimes which include: The Money

Laundering Act 1995; The Advance Fee Fraud and other Fraud Related Acts 1995; The

Failed Banks (Recovery of Debt) and Financial Malpractices in Banks Act 1994, as

amended; The Banks and other Financial Institutions Act 1991 as amended; Miscellaneous

Offences Act; and any other law or regulations relating to economic and financial crimes

(Ezeani, 2006, 406).

The Commission (EFCC) has been accused of (being guilty of) selective execution of its

mandate, especially under the Obasanjo democratic administration when it was tagged an

instrument of vendetta of perceived political enemies and critics of government. The

criticism reached a crescendo during the late President Yar’adua’s years when it was

viewed as being flat-footed, and at moment, the anticorruption war is being derided as

“wobbling”. Ezeani (2006, 406) however documented that EFCC recorded some

achievement under Mallam Nuhu Ridabu’s watch as chairman, citing the recovery of

money and property worth over N500 billion from corrupt public officials and individuals.
This is in addition to 35 convictions that EFCC secured through the prosecution of corrupt

public and private persons.

The Code of Conduct Bureau owes its existence to section 153 sub- section 1a of the 1999

constitution of the Federal Republic of Nigeria. It has the vision of maintaining rectitude in

Public Service, and its mission is to establish high standard of morality in the conduct of

government business through the enforcement of the Code of Conduct for public officers. It

has the mandate of ensuring that the actions and behaviour of public officers conform to the

highest standards of public morality and accountability (Ekoja, 2011, 1-2).

It has the duty of enforcing the Code of Conduct for public officers as listed in the fifth

Schedule (1999 constitution), part I, paragraphs 1-14. This has been mired by some

challenges which include the legal framework empowering the Bureau to retain custody of

assets declarations by public officers and making them available for inspection by any

citizen of Nigeria on such terms and conditions as the National Assembly may prescribe.

The inability or default of the National Assembly after twelve years of democratic practice

in prescribing such terms and conditions is considered weighty a challenge in performing

CCB’s constitutional duties. Other challenges include: lack of Political will and seeming

insincerity on the part of government in the anti-corruption fight; conducive environment

for violation of Codes of Conduct; poor reading culture of Nigerians; lack of protection for

whistle blowers; inadequacy of funding and manpower (Ekoja, 2011, 4).

The Code of Conduct Tribunal is a necessary by-product of the CCB, and has its existence

tied to the fifth schedule, Section 15 of the 1999 constitution of the Federal Republic of

Nigeria. The structure and operations of the Tribunal had been discussed in an earlier

section of this paper; suffice it to say that the Tribunal appears very cold in the anti-

corruption war.
The Public Complaint Commission was first established under decree 31 of 1975 and

subsequently incorporated in the 1990 Laws of the Federation as Public Complaints

Commission Act, Cap. 337. Section1, subsection 1 of Decree 31 of 1975 contains the

citation and structure of the Commission (Ezeani, 2006, 407).

Section 4(2) of the decree empowers the commissioner to investigate either on his own

initiative or following complaints brought before him by any other person, any

administrative action taken by any tier of government, ministry, department or agency of

government within the purview of issues listed in section 4, sub section 3d of the 1975

decree.

Matters exempted from investigation are contained in section 5 of the 1975 decree. Ezeani

(2006:409) reported that the commission has recorded some achievements, alluding that in

2000, it received 11,832 cases, satisfactorily resolved 5,283 while 6,549 were pending. The

large number of pending cases compared to the limited number of complaints /cases it

receives has been severely criticised and that the commission needs to do more and give

more efforts to publicity in its operations.

The ICPC came into effect with the Corrupt Practices and other Related Offences Act

2000, and as signed into law by President Obasanjo on 13 June, 2000. The Act of 2000 is

the enabling legal instrument of ICPC and the Commission was inaugurated on 29th

September, 2000 with a chairman and twelve members. Section 6(a-f) of the 2000 Act

spells out the duties of the Commission. Among other things, the Commission has the

mandate to prohibit and prescribe punishment for corrupt and other related offences. There

has been complaint /commentaries in the public domain that ICPC and EFCC amount to

duplication of functions. However Akanbi (pioneer chairman of ICPC) opines differently.

 “The ICPC principally was to deal with corruption cases, cases of inflation of contracts,

nepotism… (and EFCC) is to deal with cases of economic crimes and money laundering.

They are two different things” (Akanbi, 2012, 31).

The Budget Monitoring and Price Intelligence Unit (BMPIU) has the mandate of

implementing Nigeria’s public procurement reform programme. It was an initiative of

President Obasanjo’s administration in the year 2001 and was designed to enforce

transparency and accountability in public (resources) management. Ezeani (2006, 410)

building on BMPIU (2005, 1) documented that “Nigeria had, in the past, lost several

hundred billions of Naira due to flagrant abuse of procedures for award of public contracts,

inflation of contract costs, lack of transparency, competence–based competition and merit

as the fundamental criteria for award of public contracts”.

The main objectives and functions of BMPIU were crafted to redress the above mentioned

ills, institute sanity, transparency, accountability and standards/international best practices

in public procurement. This “Due Process” mechanism was reported to have “brought

contract costs down and saved the government close to N60 billion in the last two years”

(Obasanjo, 2003 in Ezeani, 2006, 411)

Recently, as a measure to ensure accountability of public fund, the government

introduced/enforced the use of a Treasury Single Account (TSA). This will ensure proper

accountability of government revenue and expenditures as all transactions are done from a

single account managed by the Central Bank of Nigeria.

2.8 The Great Purge of Nigerian Civil Service (1976)

A number of factors necessitated various reforms in Nigeria. The situation of grand

corruption among the Civil Servants was facilitated by the long rule of the Military and its
 attendant practices of impunity, lack of probity and accountability. Gowon’s regime was

unashamedly corrupt to the macro level. It was not hidden from the public gaze.

According to the Nigerian Tribune (1975), his pledge to enact an anti-corruption decree

like other promises was never fulfilled. The level of corruption under Gowon’s regime

came under public scrutiny when Murtala Mohammed became the head of state and set up

Assets Investigation Panel to probe the governors and other public officers that served

under Gowon. The panel indicted ten (10) out of twelve (12) military governors and so

their assets were confiscated. The anticorruption crusade spread to the entire public

service, thus, the purge of the public service that led to the retirement and dismissal of over

10,000 public servants nation-wide.

Murtala Muhammad removed top federal and state officials to break links with the Gowon

regime and to restore public confidence in the federal government. More than 10,000

public officials and employees were dismissed without benefits, on account of age, health,

incompetence, or malpractice. The purge affected the civil service, judiciary, police and

armed forces, diplomatic service, public corporations, and universities. Some officials were

brought to trial on charges of corruption, and one former military state governor was

executed for gross misconduct in office. Murtala Muhammad also began the

demobilization of 100,000 troops from the swollen ranks of the armed forces.

2.9 Theories and Principles of Ethics

Ethical theories provide part of the decision-making foundation for Decision Making

When Ethics Are In Play because these theories represent the viewpoints from which

individuals seek guidance as they make decisions. Each theory emphasizes different points

– a different decision-making style or a decision rule—such as predicting the outcome and

following one’s duties to others in order to reach what the individual considers an ethically
 correct decision. In order to understand ethical decision making, it is important for students

to realize that not everyone makes decisions in the same way, using the same information,

employing the same decision rules. In order to further understand ethical theory, there must

be some understanding of a common set of goals that decision makers seek to achieve in

order to be successful. Four of these goals include beneficence, least harm, respect for

autonomy, and justice. These four are known as the principles of ethics or ethical principles

2.9.1 Ethical Principles

Beneficence

The principle of beneficence guides the decision maker to do what is right and good. This

priority to “do good” makes an ethical perspective and possible solution to an ethical

dilemma acceptable. This principle is also related to the principle of utility, which states

that we should attempt to generate the largest ratio of good over evil possible in the world.

This principle stipulates that ethical theories should strive to achieve the greatest amount of

good because people benefit from the most good. This principle is mainly associated with

the utilitarian ethical theory discussed later in this set of notes.

Least Harm

Similar to beneficence, least harm deals with situations in which no choice appears

beneficial. In such cases, decision makers seek to choose to do the least harm possible and

to do harm to the fewest people. Students might argue that people have a greater

responsibility to “do no harm” than to take steps to benefit others. For example, a student

has a larger responsibility to simply walk past a teacher in the hallway rather than to make

derogatory remarks about that teacher as he/she walks past even though the student had

failed that teacher’s class.

Respect for Autonomy

 This principle states that decision making should focus on allowing people to be

autonomous—to be able to make decisions that apply to their lives. Thus, people should

have control over their lives as much as possible because they are the only people who

completely understand their chosen type of lifestyle. Each individual deserves respect

because only he/she has had those exact life experiences and understands his emotions,

motivations, and physical capabilities in such an intimate manner. In essence, this ethical

principle is an extension of the ethical principle of beneficence because a person who is

independent usually prefers to have control over his life experiences in order to obtain the

lifestyle that he/she enjoys.

Justice

The justice ethical principle states that decision makers should focus on actions that are fair

to those involved. This means that ethical decisions should be consistent with the ethical

theory unless extenuating circumstances that can be justified exist in the case. This also

means that cases with extenuating circumstances must contain a significant and vital

difference from similar cases that justify the inconsistent decision.

2.9.2 Ethical Theories

For individuals, the ethical theory they employ for decision making guidance emphasizes

aspects of an ethical dilemma important to them and leads them to the most ethically

correct resolution according to the guidelines within the ethical theory itself. Four broad

categories of ethical theory include deontology, utilitarianism, rights, and virtues

Deontology

The deontological class of ethical theories states that people should adhere to their

obligations and duties when engaged in decision making when ethics are in play. This

means that a person will follow his or her obligations to another individual or society
because upholding one’s duty is what is considered ethically correct. For instance, a

deontologist will always keep his promises to a friend and will follow the law. A person

who adheres to deontological theory will produce very consistent decisions since they will

be based on the individual’s set duties.

Deontology contains many positive attributes, but it also contains flaws. One flaw is that

there is no rationale or logical basis for deciding an individual’s duties. For instance, a

business person may decide that it is his/her duty to always be on time to meetings.

Although this appears to be something good, we do not know why the person chose to

make this his duty. Sometimes, a person’s duties are in conflict. For instance, if the

business person who must be on time to meetings is running late, how is he/she supposed to

drive? Is speeding breaking his/her duty to society to uphold the law, or is the business

person supposed to arrive at the meeting late, not fulfilling the duty to be on time?

Utilitarianism

Utilitarian ethical theories are based on one’s ability to predict the consequences of an

action. To a utilitarian, the choice that yields the greatest benefit to the most people is the

one that is ethically correct. There are two types of utilitarianism, act utilitarianism and

rule utilitarianism. Act utilitarianism subscribes precisely to the definition of utilitarianism

—a person performs the acts that benefit the most people, regardless of personal feelings or

the societal constraints such as laws. Rule utilitarianism takes into account the law and is

concerned with fairness. A rule utilitarian seeks to benefit the most people but through the

fairest and most just means available. Therefore, added benefits of rule utilitarianism are

that it values justice and includes beneficence at the same time.

Both act and rule utilitarianism have disadvantages. Although people can use their life

experiences to attempt to predict outcomes, no one can be certain that his/her predictions

will be accurate. Uncertainty can lead to unexpected results making the utilitarian decision
maker appear unethical as time passes, as the choice made did not benefit the most people

as predicted.

Another assumption that a utilitarian decision maker must make concerns his/her ability to

compare the various types of consequences against each other on a similar scale. But,

comparing material gains, such as money, against intangible gains, such as happiness, is

very difficult since their qualities differ to such a large extent. An act utilitarian decision

maker is concerned with achieving the maximum good. Thus, one individual’s rights may

be infringed upon in order to benefit a greater number of people. In other words, act

utilitarianism is not always concerned with justice, beneficence or autonomy for an

individual if oppressing the individual leads to the solution that benefits a majority of

people.

Still another source of challenge with act utilitarian decision makers occurs when an

individual faces one set of variable conditions and then suddenly experiences changes in

those conditions. The change in conditions may lead to a change in the original decision—

being be nice to someone one moment and then dislike them the next moment because the

situation has changed, and liking the person is no longer beneficial to the most people.

In rule utilitarianism, there is the possibility of conflicting rules. Recall the example of the

business person running late for a meeting. Suppose the business person happens to be the

CEO, who may believe that it is ethically correct to arrive at important meetings on time as

the members of the company will benefit from this decision. The CEO may encounter

conflicting ideas about what is ethically correct if he/she is running late. Yet, the CEO

believes that he/she should follow the law because this benefits society. Simultaneously,

he/she believes that it is ethically correct to be on time for his meeting because it is a
 meeting that also benefits the society. There appears to be no ethically correct answer for

this scenario.

2.10 History of Federal Inland Revenue Service

The Federal Inland Revenue Service started as part of a colonial tax organisation under the

name the Inland Revenue Department of Anglophone West Africa. The department’s scope

of administration covered Nigeria, Ghana, Sierra Leone and the Gambia. In 1943, the

Nigerian Inland Revenue Department was carved out of the Inland Revenue Department of

Anglophone West Africa and established as an autonomous body under the supervision of

the Commissioner of Income Tax. The Nigerian Inland Revenue Department consisted of:

 the Resident;

 chiefs and elders in each district;

 any native authority, which by native law and custom was recognized as a tax

collection authority;

 any native council or group of persons appointed by the Governor.

An official of the United Kingdom Inland Revenue Department, W.A.B. Carter was

appointed as the first Commissioner of Income Tax of the new agency, a position he held

until 1951 when he was succeeded by Fraser G. Selby. In 1958, as one of the

recommendations of the Raisman Commission, the Income Tax Administration Ordinance

No. 39 1958, was passed. The ordinance, among other things, provided for the

establishment of The Federal Board of Inland Revenue. However, full effect was only

given to this provision under the Companies Income Tax Act (CITA) 1961.

The Federal Board of Inland Revenue, FBIR, as created under CITA 1961 consisted of:

 a Chairman;
  a Deputy Chairman;

 the Senior Assistant Secretary with responsibility for revenue matters in the

Federal Ministry of Finance;

 the Legal Adviser in the Federal Inland Department;

 two other members being Chief Inspector of Taxes or Officers of equivalent rank;

and

 one further member appointed by notice in the Gazette by the Minister.

The chairman of the FBIR was also chairman of the Federal Inland Department, which was

the executive arm of the FBIR. In line with the new statutory structure, Ephraim Osindero

was appointed as the first chairman of the FBIR on 29th April 1961. In 1977, the re-

organization of the FBIR and its executive arm, the Federal Inland Department was

formally approved by the federal government.

The highlights of the reorganization were as follows:

 the posts of Chairman and Deputy Chairman of the Federal Inland Department were

redesignated Director and Deputy Director of the Department respectively;

 there was an increase in the number of Deputy Directors from three to four with

specific functions assigned to each Deputy Director;

 the membership of the FBIR was increased from seven to ten;

 ministries and other organizations whose mandates had bearing on the functions

performed by the Board were to be represented on the Board;

 there was an increase in the number of posts of Chief Inspectors and other

established senior posts;

 upgrading of the post of the Board Secretary;

 creation of an Intelligence Section

In 1991, about twelve years after the 1977 reform as mentioned above, the Federal

Government set up a Study Group whose terms of reference included a review of the

country’s tax administration. The report of the Study Group led to the promulgation of the

Finance (Miscellaneous Taxation Provisions) (Amendment) Decree No 3 of 1993. This

Decree was a landmark statute in the history of tax administration. Some of the salient

provisions of the decree included:

 reconstitution of the FBIR by expanding the number of members of the Board to

fifteen inclusive of the Board Secretary;

 the establishment of the Federal Inland Revenue Service (FIRS) as the operational

arm of the FBIR;

 the re-designation of the Board Chairman as Executive Chairman; and

 establishment of a Technical Committee of the Board

In spite of the above reforms introduced by decree No. 3 of 1993, tax administration still

remained a function of the civil service and the Chairman of the Federal Inland Revenue

Service was appointed from among the Directors of the Federal Ministry of Finance. The

first noncareer civil servant to be appointed Chairman of the Board was Mallam Balama

Manu, a private sector banker who assumed office on the 3rd of September, 2001.

In 2002, the government set up a Study Group headed by Professor Dotun Phillips to

examine the Nigerian tax system and make appropriate recommendations. Further to the

Study Group’s recommendations, a Working Group headed by Mr. Seyi Bickersteth was

constituted. The realigned recommendations of the two groups had far reaching impact on

tax administration and the implementation of the recommendations commenced in late

2003.
The most far reaching outcome of the reforms from the view point of tax administration

was the passage of the Federal Inland Revenue Service (Establishment) Act 2007. The Act

established the Federal Inland Revenue Service as a body corporate with perpetual

succession, a common seal and the power to sue and be sued.

In addition, it created the Federal Inland Revenue Service Board. The major distinction

between this arrangement and what existed hitherto is that whereas under the pre-2007

scenario, corporate personality was vested in the FBIR and the FIRS functioned merely as

an operational arm of the FBIR, since the passage of the 2007 Act, corporate personality is

now vested in the FIRS. The FIRS Board has responsibility to provide strategic policy for

the Service.

Another major feature of the FIRS (Establishment) Act 2007 is that it granted autonomy to

the Service. This autonomy manifests at two levels. First, administratively speaking, the

Service is no longer dependent on the Federal Civil Service Commission in the areas of

recruitment, promotion, welfare and discipline. These issues are now determined by the

FIRS Board. Second, the Service is now funded by the cost of collection mechanism

whereby a certain percentage of all non-oil revenue collected by the Service is appropriated

by the National Assembly for the operations of the Service.

The autonomy granted the Service has greatly improved its operations and enhanced

efficiency in its processes. Investment in ICT and modern work tools has led to automation

of key processes including collection. This has blocked leakages in the system and boosted

government revenue profile. The Service also underwent structural reorganization within

this period and new offices were created. In 2010, the Service recruited more than 1800

new staff to fill these new vacancies with relevant skills and competencies.
Overall, since 1943 when the Nigerian Inland Revenue Department was established, it has

undergone series of modification within a period of 69 years of existence to attain its

present form. At every turn, these modifications are aimed at enhancing the efficacy of the

organization. The reforms which gave birth to the current structure of the Service, and

which are on-going are also geared towards this objective. Specifically, there is a deliberate

drive to reposition the Service as a 21st century agency in order to achieve its stated

mission and vision objectives.

References
Agara, T and O. Olarinmoye (2009), “Ethics and Accountability in Nigeria’s Public Service: An Historical

Overview”. Journal of Public Administration and Policy Research Vol 1, No. 1

Agba, Michael Sunday; Ochimana, Grace Eleojo and Abubakar Y.I. (2013), “Public Service Ethics

and the Fight against Corruption in Nigeria: A Critical Analysis”. International Journal of Public

Administration and Management Research Vol. 2, No. 1

Amundsen, I and C. Michelson (1998), “Introduction to Public Sector Ethics, in Public Sector Ethics,

Compendium for Teaching at the Catholic University of Angola”, eds. I. AMUNDSEN and V.P.

ANDRADE, PUMA Policy Brief, No 4

Beetseh Kwaghga (2014), “Challenges of Ethics and Accountability in Nigerian Civil Service”. An

Open Access International Journal Vol. 3

David K.W. Ssonko (2010). “Ethics, Accountability, Transparency, Integrity and Professionalism

in the Public Service: The Case of Uganda. Cotonou, Benin Republic.

Egwemi, V. (2012), “Corruption and Corrupt Practices in Nigeria: An Agenda for Taming the Monster”.

Journal of Sustainable Development in Africa, Vol. 14 No. 3

Goke, A. (2005), “Mainstream ethics and professionalism in public service: The Nigeria

experience” at the conference on the African Charter and related reform, Swakopmund, Namibia.

October:3-7

Howard Whitton (2001), “Implementing Effective Ethics Standard in Government and the Civil

Service”. Transparency International, February 2001.

Jide Ibietan and Segun Joshua (2013), “Ethics in the Nigerian Public Sector: A Discourse”. The

Public Administration and Social Review Journal Vol.1 (10)

Mohammed Abdullahi (2013), “Ethics and Accountability in Nigerian Public Service: Its Collapse

and the Way Forward”. Academic Journal of Interdisciplinary Studies Vol. 2 No. 5
Nwezeh, K. (2010); Strengthening the civil Service. Abuja: Nigeria Newsworld Magazine limited.

Okafor Chukwuemeka (2015), “Rethinking Public Administration Professionalism in Nigeria”. An

International Multidisciplinary Journal, Ethopia, Vol. 9(4), Serial No. 39, September 2016:333-347

Okonjo-Iweala . N and P.osafo-kwaako (2007); Nigeria Economic Reforms Progress and

Challenges

Rasheed, S. (1995), “Ethics and Accountability in the African Civil Service”, in DPMN Bulletin, Vol. 3

No. 1

Rosemary O. Anazodo, Joseph C. Okoye, and Emma E.O. Chukwuemeka (2012), “Civil Service

Reforms in Nigeria: The journey so far in service delivery”. Singaporean Journal of Business

Economics and Management Studies Vol. 1 No. 2

Tunde, A. and Omobolaji, O. (2009). “Ethics and Accountability in Nigeria’s Public Service: An

Historical Overview”. Journal of Public Administration and Policy Research 1(1): 011-018.

Uduigwomen, F.A. (2001). Introducing Ethics: Trends, Problems and Prospects, Calabar: Pyramid.
 CHAPTER THREE

RESEARCH METHODOLOGY

3.1 Introduction

This chapter is concerned with the methods and techniques employed in the collection and

analysis of data. It also focused on what done during the study to proffer solutions to the

problems being studied.

The methodology adopted satisfied the criterion of reliability necessary for future

researchers to produce and re-analyze the research data. To this end, the chapter considers

the characteristics of the study population, sampling design and procedures, data collection

instrument and data analysis procedure.

3.2 Research Design

The research is a survey research as the researcher uses a set of questions to get the needed

information from the research sample. A survey research is often used to assess thoughts,

opinions and feelings. Based on the objective of the research, the researcher through use

questionnaires got the opinions of staff of Federal Inland Revenue Service, Onigbongbo,

Maryland and Bar Beach, Victoria Island offices on the issue of Ethics and Accountability

in the Civil Service.

3.3 Study Population

A study population is generally a large collection of individuals or objects that is the main

focus of a study or scientific query. It is for the benefit of the population that researches are

done. However, due to large sizes of populations, researchers often cannot test every
 individual in the population because it is too expensive and time-consuming. This is the

reason researchers rely on samples.

A research population is also known as a well-defined collection of individuals or objects

known to have similar characteristics. All individuals or objects within a certain population

usually have a common binding characteristics or trait.

The study population is a total of One hundred and forty-five (145) staff this is Sixty-five

(65) staff in Maryland and Eighty (80) in Victoria Island. The population includes all level

of employee from low level to the top level staff of the organization as the research topic

cuts across all level of employee.

3.4 Sample and Sampling Technique

A sample is a part of the population deliberately taken to represent the population of study.

Odugbemi, O.O. and Oyesiku, O.O (2000), also states that sample is part of the population

selected in order to study the characteristics of the entire population. What is found about

the sample is assumed to be the representative of the whole population.

The population from which samples were chosen for the study consists of workers in two

tax stations of Federal Inland Revenue Service (Onigbongbo Micro-Tax Station and

Victoria Island Tax Station in Lagos state). There was no discrimination as to sex or

religion as regards the distribution of the data collection instrument (questionnaire). It must

be emphasized that the choice of respondents was done on random basis and not on any

criteria. The Sample size is Sixty (60) split equally between the two tax stations.

For the purpose of this study, simple random sampling was adopted in picking respondents.

This is because it gave each individuals in the population equal opportunity of being

selected in the sample. This objective was achieved by randomly selecting respondent from

each of the two tax stations.

3.5 Sources of Data

For the purpose of this study, both primary and secondary data were used. The primary data

is collected from Staff of Federal Inland Revenue Service in Maryland and Victoria Island

office. The secondary data is gotten from past research study, journals and relevant

textbooks that are relevant to the topic of study. The primary and secondary data have been

collected to cover every area of the study. The primary data captures the responses and

opinions of the respondents on the topic of study.

Primary data are information collected by a researcher specifically for a research

assignment. In other words, primary data are information that the researcher must gather

because no one has compiled and publish the in a form accessible to the public. Primary

data are original in nature and directly related to the issue or topic been study.

On the other hand, secondary data are data collected by a party not related to the current

study but collected these data for some other purpose and at different time in the past. This

data may be available in written, typed, or in electronic form.

3.6 Methods of Data Collection

Both primary and secondary data were used in this study. In obtaining the primary data,

both qualitative and quantitative method of data collection were adopted.

The quantitative method is based on mathematical calculation. This was achieved by giving

closed ended questions on the questionnaire which will be scaled based on the Rensis

Likert scale. Data gathered from such method of data gathering are subjected to further

statistical analysis in order to arrive at a conclusion. The qualitative method of data

collection was used to more information about their feeling on the study. This was achieved

by using open ended question that gave the respondent liberty to express how he feels

without being restricted to choose from a list of provided alternatives.

3.7 Research Instrument

The research instrument used was questionnaire. Questionnaire is a set of questions that has

been prepared to ask a number of questions and collect answers from respondents relating

to the topic of study.

The questionnaire was divided into three sections. Section A consists of questions that seek

information about the respondents’ statistics. Section B consists of closed ended questions

with answer options provided for the respondents to choose from. These questions are

related to the research topic. Section C is made up of open ended question aimed at getting

the true opinion and feelings of the respondents about the topic of study. The questions

were carefully structured to provide answers to the research questions.

A total of 60 questionnaires were distributed to respondents in the organization used as

case study.

3.8 Reliability and Validity of Instrument

Reliability refers to the extent to which the same answers can be obtained using the same

instruments more than once. Validity can be explained as an extent at which requirements

of research methods have been followed during the process of generating research finding.

Going from the above, I can state that the instrument is very reliable and valid has the

instrument was divided into three sections;

Section A consists of questions that seek information about the respondents’ statistics.

Section B consists of closed ended questions with answer options provided for the

respondents to choose from. These questions are related to the research topic. Section C is

made up of open ended question aimed at getting the true opinion and feelings of the

respondents about the topic of study. The questions were carefully structured to provide

answers to the research questions.

3.9 Method of Data Analysis

The data collected from respondents will be presented on the data sheet and tabulated to

show the responses of the responses of the respondents at a glance. In analyzing the data

collected, simple percentage will be used.

% = a X 100
ab

Where;

% = Percentage

a = Part of the whole

b = The whole

3.10 Limitations of study

The research study has limited references that point to Federal Inland Revenue Service. Though

there has been high activities unethical behavior amongst the staff of Federal Inland Revenue

Service. Also, the reluctance of the staff of Federal Inland Revenue Service to complete the

research questionnaire, which has made the information used in the study limited to those available
References

Asika, Nnamdi (2000), “Research Methodolgy in the Behavioural Sciences, Longman

Nigeria Plc, Ikeja, Lagos.

Abosede, A.J., Obasan, K.A, Raji, B.A. (2001), “Research Methodology: Questions and

Answers”, Mixon Publishers, Ketu, Lagos.

Nworgu, P. G (1990) Educational Research; Basic Issues and Methodology. Ibadan:

Longman Nigeria plc

 CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.1 Introduction

This chapter attempts the classification of responses according to the supplied bio-data of

respondents i.e. age, level, tax office, gender e.t.c. and responses to the administered questionnaire

in section B was presented in tabular form with percentage analysis of each question. Section C

relates to opinions and recommendations from respondents on how to curb unethical issues,

unaccountability and fraud within the public service.

The questionnaires were administered to employees at two tax stations of Federal Inland

Revenue Service (FIRS), Victoria Island (Bar Beach) and Maryland (Onigbongbo).

4.2 Presentation and Analysis of Data

In all, sixty (60) questionnaires were administered to the staff of the tax offices i.e. thirty

(30) in each tax station. All the sixty (60) questionnaires distributed were duly completed and

collected. This shows a return of 100%. The returned questionnaires were manually processed and

the responses reported in tables.

Table 4.1: Respondents’ Age

Age No. of Respondents Percentage (%)

Below 30 9 15%

31 – 40 28 46.67%

41 – 50 14 23.33%

51 and above 9 15%

Total 60 100%

Source: Researcher field survey, March 2018.

From the table above, it can be seen that 9 or 15% of the respondents are within the age range 30

and below, another 9 or 15% fall within the age range of 51 and above. Another 28 or 46.67% are

within the 31 – 40 age range and 14 which represents 23,33 percent are within 41 – 50 age bracket.
Table 4.2: Level

Level No. of Respondents Percentage (%)

Senior Staff 31 51.67%

Junior Staff 29 48.33%

Total 60 100%

Source: Researcher field survey, March 2018.

The tables above shows that 31 respondents which represent 51.67% of the total respondents are

senior staff while 29 or 48.33% are junior staff.

Table 4.3: Tax Office

Tax Office No. of Respondents Percentage (%)

Victoria Island 30 50%

Maryland 30 50%

Total 60 100%

Source: Researcher field survey, March 2018.

The tables above shows that 30 respondents which represent 50% of the total respondents are

Victoria Island (Bar Beach) tax station and another 30 or 50% are from Maryland (Onigbongbo)

tax station.

Table 4.4: Gender

Gender No. of Respondents Percentage (%)

Male 27 45%

Female 33 55%

Total 60 100%

Source: Researcher field survey, March 2018.

The tables above shows that 27 respondents which represent 45% of the total respondents are Male

and another 33 or 55% are Female.

Table 4.5: Recruitment and selection procedure used in manpower recruitment

contributes to the breakdown of ethics in the civil service.

Options No. of Respondents Percentage (%)

Strongly Agree 21 35%

Agree 26 43.33%

Undecided 4 6.67%

Disagree 8 13.33%

Strongly Disagree 1 1.67%

Total 60 100%

Source: Researcher field survey, March 2018.

The table above shows that 21 respondents which represent 35% of the total respondents strongly

agrees that the recruitment procedure in civil service contributes to the breakdown of ethics in civil

service. Another 43.33% which is 26 respondents also agrees with the statement. On the other

hand, 8 respondents disagree and another 1 strongly disagree this represents 13.33% and 1.67% of

the sample respectively. However, 4 respondent representing 6.67% were undecided about the

statement. This means that the man power selection procedure has contributed to the breakdown of

ethics in the civil service.

Table 4.6: Political interference in activities of the civil service has undermined the credibility of the

civil service to implement government policies.

Options No. of Respondents Percentage (%)

Strongly Agree 26 43.33%

Agree 32 53.33%

Undecided 0 -

Disagree 1 1.67%

Strongly Disagree 1 1.67%

Total 60 100%

Source: Researcher field survey, March 2018.

From the tabular representation of responses above, it can the seen that 26 of the respondents

strongly agree while another 32 agrees that political interference in the activities of the civil

service has undermined the credibility of the civil service to implement government policies. The

percentages of the respondents that strongly agree and also agree are 43.33% and 53.33%

respectively. This represents a total of 96.66% when put together. It can also be seen that 1

respondent disagree and another 1 strongly disagree which represents a 1.67% of the respondents

and a total of 3.34% when you put the number of disagree and the strongly disagree together. This

shows that political interference in the activities of the civil service has undermined the service’s

credibility to implement government policies effectively.

Table 4.7: Background check before employment into the civil service will go a long way to reduce

the employment of people with low or no integrity.

Options No. of Respondents Percentage (%)

Strongly Agree 21 35%

Agree 35 58.33%

Undecided 2 3.33%

Disagree 1 1.67%

Strongly Disagree 1 1.67%

Total 60 100%

Source: Researcher field survey, March 2018.

The table above shows that 21 or 35% of respondents strongly agree and another 35 or 58.33%

agrees that background check before employment will go a long way to reduce the employement

of people with low or no integrity. Though, 2 0r 3.33% of the respondent were undecided, 1

disagree and another 1 strongly disagree. It can be concluded that having a thorough background

check of an employee before employment can help reduce the employement of people with little or

no integrity in the civil service.

Table 4.8: Poor pay package of career officer in civil service in comparison with that of their political

counterparts is a major factor that encouraged corruption and unaccountability in the service.

Options No. of Respondents Percentage (%)

Strongly Agree 15 25%

Agree 25 41.67%

Undecided 7 11.66%

Disagree 13 21.67%

Strongly Disagree 0 -

Total 60 100%

Source: Researcher field survey, March 2018.

From the table above it is seen that 15 respondents which is 25% strongly agree while 25 or

41.67% agrees that the huge difference in pay of civil service career officers and their political

counterparts acts as a major factor encouraging corruption and unaccountability. Though, 7 or

11.66% neither agree nor disagree the statement while 13 of the total respondents representing

21.67% disagrees. This shows that of a truth, corruption and unaccountability is encourage in the

civil service because of the huge difference in the emolument of the political class in the civil

service and the career officers.

Table 4.9: Bad ethical behaviours such as bribery, budget padding, diversion of public fund,

conversion of public properties for personal use affects the efficiency of service delivery in civil service.

Options No. of Respondents Percentage (%)

Strongly Agree 31 51.67%

Agree 26 43.33%

Undecided 3 5%

Disagree 0 -

Strongly Disagree 0 -

Total 60 100%

Source: Researcher field survey, March 2018.

The table shows that 31 respondents which is 51,67% strongly agree that bad ethical behavior such

as bribery, budget padding, fund diversion e.t.c affects the efficiency of service delivery in the civil

service. Another 26 0r 43.33% agrees while 5% are undecided. This shows that if bribery and all

other unethical characters are reduced, civil service will be more efficient.

Table 4.10: Increased rate of unethical behavior relating to unaccountability of public fund in our

society has led to loss of valuable assets and plunged the country into the current state of economic

comatose.

Options No. of Respondents Percentage (%)

Strongly Agree 30 50%

Agree 20 33.33%

Undecided 10 16.67%

Disagree 0 -

Strongly Disagree 0 -

Total 60 100%

Source: Researcher field survey, March 2018.

The table above shows 30 or 50% of the respondents strongly agree while 20 or 33.33% agree that

increased rate of unethical behaviour relating to unaccountability of public fund in our society has

led to loss of valuable assets and plunged the country into the current state of economic comatose.
The total percentage of the respondent who strongly agrees added to those who agree is 83.33%

while 10 or 16.67% were undecided. This shows that unaccountability of public fund by public

servants is responsible for the country’s current economic situation.

Table 4.11: In Federal Inland Revenue Service (FIRS), all funds that should accrue to government are

not fully accounted for as staff alters tax payer’s liability in exchange for personal gratification and

benefits.

Options No. of Respondents Percentage (%)

Strongly Agree 13 21.66%

Agree 28 46.67%

Undecided 16 26.67%

Disagree 3 5%

Strongly Disagree 0 -

Total 60 100%

Source: Researcher field survey, March 2018.

From the table above, it can be seen that 13 or 21.66% of the respondents strongly agree while 28

or 46.67% agree that in FIRS, not all fund that should accrue to the government are accounted for

due to the staff’s unethical actions of altering tax payer’s liability for personal gratification and

benefits. Also, 16 or 26.67% were undecided on the statement while 3 or 5% disagree. With the

highest number of respondents either strongly agreeing or agreeing, it can be said that government

lose fund that should accrue to her from FIRS due to the staff allowing their own interest override

the organization’s interest.

Table 4.12: Political interference and god-fatherism in the appointment of the chairman and tax

consultants of the FIRS aids corruption and unaccountability

Options No. of Respondents Percentage (%)

Strongly Agree 23 38.33%

Agree 24 40%

Undecided 4 6.67%

Disagree 9 15%

Strongly Disagree 0 -

Total 60 100%

Source: Researcher field survey, March 2018.

The tabular presentation of responses above shows that 23 or 38.33% strongly agree and another

24 or 40% agree that political interference and god-fatherism in the appointment of the chairman

and tax consultants of FIRS aids corruption and unaccountability in the organization. Though 9 or

15% of the respondents disagree while another 4 or 6.67% are undecided, it can be affirmed that

political interference in the appointment of chairman and tax consultants of FIRS aids

unaccountability and unethical behaviour in the organization.

Table 4.13: The introduction and implementation of Treasury Single Account (TSA) has greatly

reduced the issue of unaccountability in the civil service and FIRS in particular.

Options No. of Respondents Percentage (%)

Strongly Agree 6 10%

Agree 42 70%

Undecided 6 10%

Disagree 6 10%

Strongly Disagree 0 -

Total 60 100%

Source: Researcher field survey, March 2018.

The above table shows that 6 or 10% of the respondent strongly agree while another 42 or 70%

agree that the use of treasury single account (TSA) has greatly reduced the issue of

unaccountability in the civil service and FIRS in particular. The table also shows 6 or 10% of the
respondents are undecided and another 6 0r 10% disagreed. From the information, it can be

deduced that the introduction of TSA has greatly reduced the issue of unaccountability of fund in

civil service.

Table 4.14: The punishment/penalties recommended by provisions of the Nigerian

Constitution for public office holders found wanting is not commiserate with the gravity of

fraud and corruption committed. This has encouraged the continued unethical conduct of public

servants.

Options No. of Respondents Percentage (%)

Strongly Agree 26 43.33%

Agree 30 50%

Undecided 4 6.67%

Disagree 0 -

Strongly Disagree 0 -

Total 60 100%

Source: Researcher field survey, March 2018.

The table above shows that 26 or 43.33% of the respondents strongly agree and 30 or 50% agree

that punishment/penalties meted out to public officers who had been found guilty as recommended

by the law does not commiserate with the gravity of the crime committed and that has encouraged

continued unethical conduct among public servants. Though 4 or 6.67% of the respondents are

indifferent but the statement has been affirmed by the highest percentage (93.33%) of the

respondents agreeing.

Table 4.15: The introduction of government anti-corruption agencies such as Code of Conduct Bureau,

ICPC, EFCC e.t.c. has helped in taming the ravaging effects of unethical behaviour and unaccountability in

public offices.
Options No. of Respondents Percentage (%)

Strongly Agree 15 25%

Agree 32 53.33%

Undecided 6 10%

Disagree 7 11.67%

Strongly Disagree 0 -

Total 60 100%

Source: Researcher field survey, March 2018.

From the table above, it can be seen that 15 or 25% of the respondents strongly agree, and another

32 or 53.33% agree while 6 or 10% are indifferent or undecided, another 7 or 11.67% disagree.

The percentage of those who strongly agree or agree when summed is 47 or 78.33% of the total

respondents. This affirms that the introduction of governments’ various anti-graft agencies has

helped in taming the ravaging effects of unethical behaviour and unaccountability in public offices.

4.3 Discussion of Findings

4.3.1 To what extent can proper implementation of civil service reforms help in the

reduction of ethical issues and accountability?

The result of this study as shown in the responses provided in the questionnaire (question 5

– 8) shows that with reforms starting with changes in the recruitment processes, to the

performance of background check on intending employees and review of the remuneration

of those in the civil service and also, marking a clear boundaries in the activities of civil

service where the political class are not allowed to have undue influence on decisions

regarding employment. The responses to the questions mentioned above can be seen in

table 4.2.5 to table 4.2.8.

4.3.2 How does ethics and accountability affect the efficiency of the civil service?
 The study revealed that when there is a good ethical conduct and accountability, members

of the civil service will dispatch their duties with dignity and efficiency. Question 11 of the

questionnaire shows that where there is conflict of interest which is an unethical issue,

employees are bound to neglect their main job responsibility in search of things that satisfy

their personal interest. But with proper ethical standard and accountability, efficiency of

service is guaranteed.

4.3.3 What are the effects of ethics and accountability on the delivery of government

promises and the economy at large?

Through the study, it was seen that upholding ethics and accountability aids government in

the delivery of their promises as public funds needed to run the activities of government are

protected. Question 10 made us realize that the current economic comatose being

experienced in Nigeria now is as a result of breakdown in ethics and accountability in

public service which has led to loss of public fund and properties. The lack of fund is

responsible for the reason the current government of Nigeria could not fulfill their election

promises as past and present act of unaccountability drains the economy of fund that should

have been used to run the nation. These acts of unaccountability were also the reason

Nigeria was thrown into recession for more than two years.

4.3.4 How can unethical behaviour and unaccountability be curbed in public service?

From the study, it was gathered that unethical behaviour and unaccountability has been

encouraged in the past because the provisions of our constitution does not give

commiserate punishment for unethical behaviour and unaccountability. Responses to

question 14 of the questionnaire proof that for unethical behaviour and accountability to be

curbed, our constitution need to be amended to make provisions for more stringent

punishment. In section C of the questionnaire, a lot of the respondents suggest death

penalties, seizure/forfeiture of properties of guilty public officer or both. The introduction

 of the Treasury Single Account (TSA) is a step in the right direction in curbing

unaccountability in public service.

4.3.5 What ways can civil service reforms be implemented to achieve growth in the nation’s

economy?

The study reveal that for there to be a true reform of the civil service, the civil service

commission must be made an autonomous organization devoid of government and political

intervention. Question 12 of the questionnaire shows that if appointments to key offices of

the civil service are done by the political class, there can never be an effective reform in the

civil service. Therefore, for an effective civil service reform, the civil service commission

should be an independent body freedom from political interference.

 CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATION

5.1 Summary

This focus of the study is on ethics and accountability in civil service using Federal Inland

Revenue Service (FIRS) as a case study. In the course of the study, the concepts of ethics,

accountability, integrity, professionalism and transparency were discussed. Also, the study looked

into behaviour that could undermine ethics, accountability, integrity, professionalism and

transparency.

The findings of the study revealed that the interference of the political class in the activities of the

civil service has done a great harm to the service. Below are highlights of the major findings of the

study;

 The use of wrong recruitment/selection procedure into the civil service without conducting

prior background check on such before employment contributed greatly to the breakdown

of ethics in the civil service.

 Key appointments in civil service has been politicized, such appointments are now used as

compensation for those who supported their political bid and campaign to office. By so

doing, many people of low integrity and of questionable character has been employed in

the civil service.

 Pay package of the civil service cannot sustain them, also, such pay package when

compared to political office holders pay are very discouraging. This has made the civil

servant indulge in different unethical practices to shore up the inadequacy from the pay

package.

 The punishment meted out to civil servants/public office holders who has been caught with

unethical behaviour is not stringent enough to dissuade others from indulging in such

practices in the near future.

  Though the introduction of Treasury Single Account (TSA) has reduced issue of

unaccountability, but the issue has not been eradicate as some of the agencies still keep

separate accounts.

4.4 Conclusion

The civil service is the engine room of the government. It’s the mechanism through which

government policies and plans are implemented as such, the service should have integrity,

be transparent, carryout its duties professionally and must be highly accountable to the

public for all that is committed to it.

Successive governments in Nigeria have introduced various reform measures with the main

aim of improving the efficiency and effectiveness of the civil service. Unfortunately, the

Nigeria civil service has remained weak, inefficient and incapable of reforming itself and

the rest of the economy. A plausible explanation for all this relates to the endemic nature

corruption, inappropriate incentive structures and lack of political will to implement good

reform measures. There are yet no operational guidelines for assessing the efficiency of the

civil service. Hiring and firing of civil servants are often based on personal acquaintances

or vendetta rather than on productivity related indicators.

Government and the civil/public service commission should ensure that recruitment is done

in a way that the best are recruited. Currently, recruitment are done based on “who you

know” and this has brought about employment of different categories of people either

qualified or not. This has resulted in a drop in the efficiency and credibility of the civil

service.
5.3 Recommendation

Based on the findings of this study, the following recommendations will go a long way at

resolving some if not all the problems of ethics and accountability in the civil service;

 Restructuring and modernization of the federal civil service commission, the key

institution for the recruitment, promotion and discipline of civil servants.

 Introduction of modern performance management system to replace the present

APER- based assessment processes Improvement of capacity building system,

based on the recent documentation of staff profile detailing qualifications and

training needs by the office of the head of the civil service of the federation.

 The political class should stop interfering in the recruitment procedure of the civil

service.

 More stringent penalties should be meted out to civil/public office a holder who is

caught with unethical behaviours. Punishment such as seizure of properties, death

penalties e.t.c. depending on the level of involvement.

 The anti-graft agencies of government should be given a free hand to operate and

selective judgment should not be done.

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