THE IMPACT OF MANPOWER TRAINING ON EMPLOYEE PRODUCTIVITY

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 INTRODUCTION

Background of the Study

Initially in developing countries, the achievement of maximum output was given the
greatest emphasis with belief that; a rapid increase in output level can lead to the
achievement of development policy objectives. But, due to the experiences of most
countries in Africa and Nigeria not an exception, the shortages of skilled and
knowledgeable manpower constitute a binding constraint in executing development
plans. This is leading to the failure in achieving higher productivity objectives in Nigerian
economy most especially in the public sector organizations.
However, the researcher further observes that, development policies in any
economy may likely not be successful without ensuring sufficient and adequately trained
manpower is put in place. Not only that, but also to ensure that the trained manpower is
fully employment appropriately. This may lead to higher productivity in an economy. The
public sector is one of the largest sectors of Nigerian economy that provide jobs to
citizens. In Nigeria, government is generating a lot of revenue from the public annually
with the aim of providing essential services to the general public. Furthermore, in
relation to the case study (Board of Internal Revenue), it is basic for the government to
have resources required in running activities for enhancement of the quality of lives of
its citizens. Thus, taxes have to be levied on all taxable people, individuals and
corporate organizations.
In line with this, in order to attain aims of the public sector organizations, and also
meet-up with the current technology developments, manpower training has to be
embarked on. This is because; manpower training can lead to higher productivity in the
organizations since it is the bedrock of every organization success.
According to Nyanwu (1997), Nigeria set up PEs (Public Enterprises) in all
sectors of the national economy, because they were seen as the only way of attaining
economic growth in the face of; inadequate entrepreneurial skills, shortage of investible
capital, fear of foreign control of the national economy, and underdeveloped capital
market. He further state that, during the oil boom era of 1970s, PEs total about 600 at
federal level and 900 at state level. In the 1990s PEs accounted for 30 – 35 percent of
GDP and large proportion of employment in the modern economic sector (Bureau of
Public Enterprises, 1996). But it was later discovered that there are many hunches
leading to poor performance of the PE sector among which is lack of manpower
training.
Due to the economic problems and in particular, PE sector, it dawned on the
federal government for solution to rescue the PEs. Consequently, the privatization and
commercialization programme were conceived introduced by SAP (Structural
Adjustment Programme). Another organization similar to SAP handling issue like this, is

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NEEDS (Nigerian Economic Empowerment and Development Strategy) introduced by
Obasanjo Regime.
Various agencies are involved in tax policy administration in the country. At the
federal level we have Federal Board of Inland Revenue (FBIR), Federal Inland Revenue
Services (FIRS), Federal Tariff Review Board (FTRB), Federal Ministry of Finance, etc.
while at the state level we have State Board of Internal Revenue (SBIR), State Internal
Revenue Services (SIRS) and the Planning and Budget Department. Thus, there are at
the federal, state and local government levels, Federal Inland Revenue Services, State
Internal Revenue Service and Local Government Revenue Committee (LGRC)
respectively. Each service has a board which is its governing body with responsibilities.
Some of their objectives might include: Collect tax base on law by cheap means to
actively encouraging compliance; Prosecute the tax laws very vigorously; Maximize tax
collection by effective and extensive coverage of the country; and maintain public
confidence in integrating tax system through fairness and uniformity.
Therefore, in line with the above background, Nasarawa State Board of Internal
Revenue came into being by an Edict of 1997. The Edict derives its enabling power
from section 9 of the Personal Income Tax Decree 104 of 1993 of the Military Regime. It
states as follows:
“there is hereby established for the state a body called the board of internal
revenue (hereinafter in this edict referred to as “the board”) whose operational
arm shall be known and called internal revenue services (hereinafter in this edict
referred to as “the state service”) which shall be a body corporate with perpetual
succession and a common seal, and with a power to sue and be sued in its
corporate name and acquire, hold and dispose of movable and immovable
property”

Given the above background, the research work seeks to investigate manpower training
and its impact on employee productivity in the public sector. This means that manpower
and training of organization employees will be studied with emphasis on how the
training administered to the employees may influence their productivity and the entire
performance of the organization as a whole. The case study considered for this
research work is Nasarawa State Board of Internal Revenue. This is because the Board
is being patronized by customers and offer services to both domestic and international
investment.
However, the Board does not operate in isolation. This is because of the
prevalence of numerous challenges offered by the contemporary government, business
and financial world. Some of these challenges include: information technology (IT) and
computer operation, project financing, government policies are among others in the PE
sector like privatization and commercialization. The board is required to find ways
forward for performance in line with the organization requirement for high productivity.
But the board productivity in practice may depend on the employees’
performance because it greatest worth and saddled with a lot of responsibilities, which
may be impacted through manpower training and development or education to influence
job performance. And the question of interest is; does manpower training have effect on
employee productivity in the Board?
In addition, this research work is intended to establish some form of relationships
between the effects of manpower training on employee productivity in form of 3 angles

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influential variables on the organization employees which include: knowledge, skills and
attitude.
These influential variables are carefully selected for consideration because manpower
training is aimed at changing the behavior of the organizations’ employees towards
better job performance, improved productivity and the overall success of the
organization objectives.

Statement of the Problem

In every organization, emphasis should be placed on manpower training and retraining
in order to improve level of productivity, which will lead to achievement of goals or
target. Any organization that neglects employees training and retraining may be said to
encouraging failure. This is because; lack of training will lead to dropping of employees’
moral, competent as well as productivity. Not only that but also employee skills and
innovation may decline and this will cause the entire organization to suffer a devastating
blow in terms of manpower strength, which may lead to un-attainment of target or goals.
Therefore, in this research, the researcher intends to examine the important of
organizational performance in relation to manpower training, retraining and
development. The research work will also come up with recommendations, which may
provide solutions to public sector organizations personnel department problems. This
could be in terms of relevance and need for manpower training particularly in to the
Board of Internal Revenue Nasarawa State.

Objective of the Study

The following are the objectives of the study:
1. To examine the processes, methods and attainment of manpower training of
employees in the public sector.
2. To examine the process, methods and attainment of employee productivity in the
public sector.
3. To discover the effect of knowledge on employee productivity in the public sector.
4. To discover the effect of skill on employee productivity in the public sector.
5. To discover the effect of attitude on employee productivity.
6. To establish relationship between the effect of knowledge and skill on employee
productivity in the Public Enterprises.
7. To establish relationship between the effect of knowledge and attitude on employee
productivity.
8. To establish relationship between the effect of skill and attitude on employee
productivity.

Significance of the Study

The significance of the study includes the following:

1. The Board used as a case study and other interested parties might make and
improve rules and regulations responsible for;
a. Encouraging manpower training of the Board employees to increase
performance and employee productivity.

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 b. Holding the Board employees accountable for their inactions and performance of
tasks.
c. Ensuring strict compliance with spelt out positive measures against deviations
from the organization precepts and standards of job performance.
d. Clear delegation of responsibilities to subordinate employees in the Board.
e. Encouraging team work, collective participation and adequate rewarding of the
organization employees based on outstanding job performance or merit.
2. The Board and other interested parties may find reasons to appreciate the practical
relevance manpower training in the public sector to facilitate employee productivity
and realization of objectives as well as comparison of industry performance and
benchmarking.
3. The Board and other interested parties may encourage the selection of most suitably
qualified personnel to perform tasks, given the personnel’s background, study and
history in promoting professionalism.
4. Government or managers, researchers and other interested readers of this research
work may find the study interesting too. This is because the research topic is treated
in the perspective of contemporary public sector and organization challenge(s),
geared by the globalization of information technology.

Research Design
This research work is meant to cover manpower training and its effect on employee
productivity in the public sector. The study is relevant and made very comprehensive
too. To achieve this, the researcher considered the board of Internal Revenue. Besides,
the influential variables of the organization employees productivity to be covered are;
knowledge, skill and attitude. For this study, the Board of Internal Revenue Nasarawa
State, Lafia is used as a case study.

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 CHAPTER TWO
REVIEW OF RELATED LITERATURE
Introduction
The research topic “the impact of manpower training and employee productivity in the
public sector” is intended to investigate how organizations like the Board of Internal
Revenue is achieving its target and experiencing greater successes. This is as a result
of the years passing in view of the challenges, competitions and changes in the ways
activities are carried out in the world especially in businesses since the Board is dealing
with financial aspect. This is because every economy is looking for way of globalizing it
activities.
In this direction, greater emphasis is to be placed on the IT (Information
Technology) to speed up processes and procedures of doing work efficiently and
effectively too. However, the IT is facilitated by the computers as informed by Adegoke
(2001) that the computer is so universal and versatile that its application can not be
exhausted because new application packages on different areas are always coming up
on daily basis as a result of improvement in research. Thus, Adegoke (2001:20) opines
that “the application of computers for business is perhaps the widest” not only in
businesses but in the entire human undertaking activities. This is required in order to
speed up the satisfaction of the general public by the PEs sector.
If the computers and IT are new trends of events in the economic life of Nigerians
and the public sector organizations, there is every need to enhance it in the following
ways; first, the government should encourage computer education and usage by
making it very available and affordable. And these issues have being addressed by
Federal Government through the Federal Ministry of Science and Technology as
informed by Otokline (2003). That the government has put in place policies to make
computers cheaply available for use in the following ways:
i. Reduction in import duties from 7% to 2.5% on computer accessories.
ii. Creation of National Information Technology Policy (NITA) responsible for the
establishment of National IT agenda and implementation unit, National Information
Technology Development Agency (NITDA) and the IT laboratories to certified
computers imported into the country.
Therefore, for the public sector organizations to be able to integrate into the
global information technology, the computers and computer training become very
imperative. And better still is the facilitation of communication between the organizations
superior officers and subordinates. In the view of Wakeel (2004) like many other
researchers and writers, effective communication is an indispensable instrument in
management process and available tool for resolving disputes and conflicts in
organizations. This is a forward motion to request feedback from trained employees in
organizations to reveal the relationship between cost of training and its benefit to the
enterprise. However, the training of employees in organizations may not be in the area
of IT or ICT only. This is because the Board as service organization has several units
and training areas to improve employee productivity. In line with this, the organization
carryout training either in-house or external to their employees in the following additional
areas:
i. Additive consumer service series
ii. Trainees training programmes
iii. Senior employees’ management training.

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But how the nature of training is in the PEs, the researcher observes that, the efforts of
the organizations are shadowy. This contributes to the poor performance of PEs. The
really cause of this is the fact that, organizations recruit competent brains and believe
that the recruited personnel can perform very well even with passage of time. This led to
obsolescence in organization processes, acquired knowledge and skills. Okotoni and
Erero (2005) informed that in the past there were several general resistances to invest
in staff training in the public sector. The arguments have been that competent hands
were selected and should be up to their given responsibilities. In regard to this, the
recruitment exercise may be seriously faulted. This means the selected employees lack
the requisite job knowledge and skills to perform given tasks.
Later, increases in understanding of activities in economies best practices made
PEs sector organizations like the Revenue Boards realized that employees required
training to boost job performance and productivity. This is to be achieved via improving
the knowledge and skills of employees thereby criticizing the above assumption. Today,
history is made and the public sector borrows lift from the private sector to invest in staff
training which also brings about privatization and commercialization. Aminu (1996)
informs that the Nigeria Civil Service Reforms of 1988 provides for the development of
knowledge, expertise, skills and attitudes of human resource or capital through training
and retraining adopting a systematic manpower planning approach. However, an
organization assets including human capital is imperative for efficiency, effectiveness
and productivity. Even most importantly, is the human capital to respond to the
changing nature of activities in Nigerian economy today. This view is re-enforced by the
Singapore Productivity and Standards Board, SPSB (1988) that:
Ultimately, it is the people, the knowledge and skills they possess, and their
attitude, that make the difference. Our workers will need new technical skills,
higher academic standards and a greater capability to solve problems. They
must be prepared to unlearn old skills, learn new ones and keep on learning.

From the aforementioned, the learning curve relevance may be felt for the
effective performance of jobs by employees in the PEs particularly Board of Internal
Revenue. This is restated by the Establishment Survey on Manpower Training and Job
Skills Requirement, (2002) report that future manpower requirements are anticipated to
move to higher level of education. This is aimed at improving knowledge for greater
competencies of employees although in Hongkong and relevant in Nigeria. The
researcher applies the suggestions from this report because of reasons including the
fact that the survey was conducted in attempt to restructure the economy of China
following the emerging business changes and challenges on the international scene. It
is important to know that in the report, some measures suggested for economic
restructuring include:
i. The use of IT should be intensified in companies and the PEs not an exception.
ii. Companies like the PEs should update the skills of already existing employees.
Therefore, the PEs in Nigeria like any other companies and their counterpart in
China stand to benefit from the above two measures, which emphasize the introduction
of training to be effected on the employees in order to improve productivity in practical
terms. This is because Board of Internal Revenue is service industry as informed by
Mrs. Nenadi (2006) in her address at the Nigerian Economic Summit Group
Stakeholders’ Workshop on multiple taxation that, “for any government to have the
required resources to put in place and run the projects and programmes that will
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 enhance the quality of life of its citizens, taxes have to be levied on all taxable persons ”.
Therefore it is suggested that there is high confidence and reliance on the Board of
Internal Revenue to rejuvenate the Nigerian economy since, it is one of the PEs
organization mostly dealing with rising of funds that may be needed for projects
execution.

2.2 Theoretical Framework

The roots of this research is human capital theory (HCT) which gives preference to
continuous learning to upgrade knowledge at all levels of endeavor be it individual,
employer, manager, supervisor, clerk etc. Barrett and O’Connel in Mainga (2002)
defined human capital as “the total accumulated stock of knowledge, skill, experience
and competencies of the workforce”. Agreeing with Tende (2005), human capital is the
totality of an organization’s people employed to work in the organization. Be it skilled,
semi-skilled or unskilled, the crusade for human capital development and organization
productivity has long been felt by many researchers and managers in practice.
Therefore, investing in human capital is considered by Ejiofor in Tende (2005) as
investment for life. However, huge spending is required on functional education for
human training and development. In practice, the performance of an organization is a
function of its trained employees. The most important fact for consideration is that when
employees are trained, their knowledge, skills and attitude improve and impacting
positively on productivity in terms of employees services and organization performance.
Importantly, the researcher observes that the argument on the need for human capital
development rests on the human capital theory developed from the earliest work of
British economists like; Sir William Petty (1623 – 1687) and Adam Smith (1723 – 1790)
as informed by The Professor Network (2004-2008). The classical theorists believe that
the need for training for productivity in organizations was originally seen as opportunity
for increasing personal income.
Other contributors in relation to this include John Locke (1632 – 1704), John
Stuart Mill (1806 – 1873) and Karl Marx (1818 – 1883). Having considered the human
capital theory as better pointer to differences in wages across occupations, Becker in
the Professor Network (2004-2008), Xiao (2001) and Livingstone (1997) was first to
have separated human capital into:
i. General or off-the-job training; which focuses on the person’s or employee’s ability to
read and write. Becker and Wöβmann (2007) informed that general training
emphasizes the significance of transferable education to different jobs for economic
prosperity.
ii. Specific or on-the-job training; which focuses on particular skill acquisition, however
with limited industrial or organizational application.
Similarly, Becker and Mincer in Xiao (2001) separately informed that workers’
productivity in the workplace increases because of knowledge and skills acquired
through education and training. This has direct relationship with the employees’ future
income, laying emphasis on general education distinct from specific education. The
attention at this stage has been on how best to estimate Rates of Return to Education
(RORE). In this direction, many studies support the fact that formal education or
schooling is a very significant factor in explaining the variations in wages and salaries
especially in the industrially advanced countries (IACs). Like in the IACs, John and
Addison in Xiao (2001) carried out similar studies in the Less Developed Countries
(LDCs) and found out that there exists greater proportion of specific or on-the-job
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 training at workplace which is imperative to the understanding of the human capital
conception. This is similar to the ideas of Livingstone (1997) that since 1970s, the
claims of human capital theory have been in jeopardy. The debate has been on which is
to take precedence in employee productivity between the informal learning or on-the-job
learning and formal learning or off-the-job learning. This is closely followed by the
reduction in commensurate jobs. Based on this, Livingstone (1997) recommends the
redistribution of current paid work to close the education-jobs gap, reduce chronic
unemployment of qualified personnel while just a core of employees work excessive
overtime. Therefore, Livingstone (1997) advocates for a current version of human
capital theory which should seek to:
Discard the entire analogy between private enterprise assets and human learning
capacities [that] human learning is a much more complex, versatile, creative and
resistant phenomenon than any other means of production. [That] human capital
concept has generally served to narrow our comprehension of work related
learning rather than enrich it. [That] the general welfare of knowledge – based
societies would be much better served by recognizing the multifaceted character
of learning and concentrating research and policy efforts on reorganizing work to
effectively use and fairly compensate the vast array of organized and informal
learning.

From this quotation, differences in wages should not be considered from the
stand point of qualification and training only but a befitting policy measure to carter for
the needs of employees should be structured and put in place. The importance of
informal learning and training on employee productivity should not be downgraded to
the background. For instance, Xiao (2001) informed that the combined impact of
economic reforms and technological innovations brought about mass economic
changes needing greater attentions to address the situations which training is one of
such attentions needed. Impliedly, it is believed that the economic changes initiate large
disequilibrium resulting to some differences between employees’ competence and
organizations current investments. Consequently, employees’ performance declines
despite their reservoir of previous knowledge, skills and attitudes (KSA) learnt at school
and at work place. On this ground, the on-the-job training (OJT) provided to employees
by employers is a strategy to develop human capital for the reasons of tackling the
changes in the work place as contained in Xiao (2001: ):
Given that firms [PEs] constitute an economic setting where human capital is
utilized, training and education related to the job setting for employees develop
unique sets of KSA that can engage them in organized production. Therefore, it
is argued that in a fast-changing economic context, education and training
programs related to jobs are a means to readjust to the changing workplace and
improve productivity.

2.3 Manpower Training

Manpower in simple sentence refers to the workers required for job to be done. It is the
integral part of improving the manpower performance in the organization. Training on
the other hand refers to transfer of technological knowledge and the processes of
acquiring job experience to a staff. It is either going to be in-house or external. In-house

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refers to the training provided to an organization’s employees within the premises of the
organization while, external is the training provided outside the organization.
Therefore, manpower training in the PEs simply means the training which the
organizations organized for their employees or staff to boost their performance for
greater productivity. Perhaps it is because in-house training is cheaper and yet more
effective for use in organizations as contained in Okotoni and Erero (2005). Before
presenting issues on training, the researcher agrees with Essien-Obot (1991) that
training, development and education are often interchanged in usage but there exist
differences between them. He put forward the following:

[1] The phrase ‘staff training’ is reserved for:

i. transfer of technological knowledge
ii. the process of acquiring job experience
iii. the technique of making a job incumbent more effective… often given to
staff or operatives within an organization for the purpose of improving their
technical performance
[2] ‘Development’ is applied to special education given to management [and] it
consists of:
i. exposure to broad knowledge capable of widening the perspective of the
recipient.
ii. special education plus training.
iii. acquisition of decision-making technique.
[3] ‘Education’ is often used in reference to:
i. acquisition or transfer of knowledge of general type capable of being
applied within and outside a given job or office.
ii. development of the mind and body aimed at creating good citizenship.

Following the description of training, development and education above, some

differences and similarities may be observed but this is not to say the words are poles
apart. For instance, Essien-Obot (1991) informs that manpower development is unique
type of training program administered to managers in organizations to enable them
acquire specific education to counter particular challenges at work place.
On specific terms, it is appropriate to understand that Essien-Obot (1991)
suggests that the word training or development may be used depending on organization
and the category of the employees being targeted. The PEs (like the Board of Internal
Revenue) recognizes the different roles of managers and other Sectors. In this
direction, Essien-Obot (1991:77) put forward that:
The term training refers to exposure to programmes aimed at making the
operatives [in organizations] more effective on their job performance while
manpower development concerns [the] procedures and programmes aimed at
improving the skills, knowledge and abilities of management.

Besides, in this research, the view of Essien-Obot (1991) on the restriction of the
use of the words training and development when only appropriate and applicable is of
substance. This is based on the argument forwarded by Essien-Obot (1991:77) that:
No programme aimed at improving the performance of operatives [line staff] or
managers in technical or non-technical jobs can be purely training or purely

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 development. [this is because in such a programme] percentage of each element
[of training and development may be required to enhance employee productivity].

Koontz and Weihrich (1988) conform that training and development should be for
all levels of employees in organization like the PEs. For instance, in the organization,
both the subordinates and the managers are trained for the purpose of overall success.
And even when managers are trained first, they should train their subordinates too and
in the course of time. Other writers described training and development in attempt to
simplify their understanding of the two terms in workplace. For instance, McNamara
(1997: ) put forward that:
While training involves an expert working with learners to transfer to them certain
areas of knowledge or skills to improve in their current jobs, development is a
broad, ongoing multi-faceted set of activities (training activities among them) to
bring someone or an organization up to an other threshold of performance, often
to perform some job or new role in the future.

Similarly, Association of Certified Chartered Accountants, ACCA (2006) suggests

that training and development are imperative in managing people in organizations such
as the Public Sector. Accordingly, Armstrong in ACCA (2006:175) opines that:
Training is the planned and systematic modification of behavior through learning
events, programmes and instruction which enable individuals to achieve the level
of knowledge, skills and competence to carryout their work effectively.
Development is the growth or realization of a person’s ability and potential
through the provision of learning and educational experiences.

In line with this, the researcher agrees that training is an integral part of
development as suggested by many writers on training and development as it relates to
employee productivity. Again, like Appleby (1987), the researcher suggests that the PEs
and other organizations should think of training and development as learning
opportunities created based on the needs requirements of the company own employees
in particular to improve their knowledge, skills and attitude consequently impacting
positively on their productivity too. For instance, Tende (2005) suggests that knowledge
in addition to skill and attitudes of employees and not physical equipment are credited to
the capital stock of IACs (Industrial Advance Countries). The PEs have to embrace
employees’ training with the view to expand their knowledge, skills and attitudes in
practice or real terms. This is based on the related view as contained in Accel Team
(2005c) and Tende (2005) that in an organization, people hold the key to organization
productivity. Perhaps, this explains why Harbison in Tende (2005:84) opines that:
A country [organization] which is unable to develop the skills and knowledge of
its people [employees] and to utilize them effectively in the national economy
[organization performance] will be unable to develop anything else.

Consequently, productivity of employees decline to impact negatively on the PEs

achievement in offering services to the general public. Therefore, organizing training
programmes to employees to improve efficiency and effectiveness is supported by
many writers including Bartel (1991) and Essien-Obot (1991) that productivity gains
when employees benefits from different training programmes. Accel Team (2005b)
suggests that productivity is the “raison d’etre of management”, meaning (there is no
11
 one best measure of productivity but training can help achieve employees higher job
performance). Therefore, any need for improvement through training may be considered
a positive step towards sustaining the organizations efficiency and effectiveness.
The researcher informs that in this study training will be used to stand for
manpower training. Training and development will be used interchangeably except
where appropriate uses are applied and identified for that purpose.

2.4 Objective of Manpower Training

Training provided in the PEs are not just conducted because there is the money to be
spent rather to achieve the following objectives which the researcher shares with ACCA
(2006), Appleby (1987), Kontz & Weihrich (1988) and Cole (2002):
i. To develop and improve the knowledge of the employees in addition to their
previous study and education for the job either at work place or before taking the
employment. This is achieved through reading, seminars, workshops, discussions
and assignments for instance.
ii. To develop and improve the attitudes of the employees in work place. Attitude is
behavioral and depends on experiences learnt at school or workplace as a result of
social interactions.
iii. To develop and improve the skills acquired either at work place or job an employee
performs in the organization.
iv. To improve management performance in terms of decision-making and problem
solving abilities for higher productivity of the organization.
v. To achieve the current and future performance objectives of the company.
vi. To reduce the impact of superior-subordinate relationship in terms of contact periods
not to take superior officer’s time when frequently asking for job activities and
processes.
vii. To encourage and improve the performance of employees and teams continuously
in the company.
viii.To provide opportunities for employees to attain potential growth, development and
promotion at work place.

2.5 The Role of Manpower Training

Training may be considered to be aged long like the development of human civilization.
And in Nigeria, Okotoni and Erero (2005) suggest that the idea of training institutions
started in 1896 with the mind set for Training College and Industrial Institute were ideas
of some educated persons in Lagos. The researcher suggests that employees and
employers should not consider training as a just finished exercise. This is because
Essien-Obot (1991) informed that human performance improves and appreciates in the
light of training and does not depreciate like the company machinery. In this regard the
PEs should train their employees considering it as investment in human assets which is
investment for life bases on the fact that when employees are trained, they learn new
ideas thereby improving their thinking and methods of doing things as further stressed
by Man in Okere (2007:25) that:
When the people, who are doing the jobs, are not well trained, they will not be
effective and will not be able to pass any knowledge to junior personnel. When
people start a new job, they may know nothing or little about the job. They would
have to learn on the job from people, who are more experienced. But if the

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 people above them have not been trained, they will not be able to pass the right
skill to the people below.

It goes without debate that the role of training in the PEs like other organizations is first
to ensure competent employees are prepared to contribute towards positive
performance. Therefore, the researcher shares with Man in Okere (2007) that private
organizations and government should not only train but retrain their employees for
economic growth and development crusade. The researcher suggests that there will be
no goal achievement for organizations contemplating organizing training exercise for
their employees. Heathfield (2007) suggests that it is good practice to document every
discussion on work performance with an employee who is performing poorly having
trained and retrained before firing the employee (where appropriate).
If training ensures that efficiency and effectiveness in job performance are
achieved in organizations, the training objectives must be more concisely stated to
enhance the chances of attaining them. This means that, the training needs of
employees must be carefully analyzed and situational approach is best adopted
following the values, norms and features of the external environment. Significantly,
Koontz and Weihrich (1988) suggest that the role of training is to contribute towards
greater success and overall growth and development of both employees and
organizations. The researcher observes that Board of Internal Revenue have structures
to meet up the contemporary challenges. This is facilitated by conducting training to
their employees as further stressed by Essien-Obot (1991:78) that:
The role of manpower training can best be described by considering its need. An
organization that can not deliver its goods and services on time and in correct
quality or quantity [required], needs, in the first instance, efficient manpower to
correct these anomalies. It is interesting to note that technical, financial,
managerial and marketing problems afflicting most … organizations can best be
solved through manpower training and development.

From the above quotation, the researcher agrees with Essien-Obot (1991) that
the difference between actual performance and established performance creates a gap
which must be eliminated using manpower training and development. This may be
achieved in the light of training programmes organized to improve job knowledge, skills
and attitude of employees to enhance timely and quality service delivery.
Besides, the role of training in the PEs may be effective to the extent that such
training result to greater understanding of informal group norms and group dynamics.
Accel Team (2005a) suggests that effective job performance depends on the way and
manner managers and supervisors manage informal groups and their norms in a
workplace. This is because informal group norms are even more influential on the
employees than the overall organization norms. The norms may be positive if supportive
to management efforts or negative if destructive to management efforts. Sometimes,
informal group norms may have no impact on management efforts and termed neutral.
For employee productivity enhancement, informal groups norms and group dynamism
should be managed and better is to find out reasons in support of creating the informal
group norms in the organization before arranging training programmes to tackle it in the
interest of the employees and organization.

2.6 Reasons for Manpower Training

13
The International Labour Office in Okotoni and Erero (2005) condensed the reasons for
training to employees that it improves “prospects of finding and retaining a job”, improve
productivity at work, capacity to earn income, widening career choices and raising
standard of living. In ACCA (2006) is that one of the following reasons should occur
before training is called for:
i. Poor or inadequate employee job performance.
ii. Desire to improve employee job performance.
iii. Changing business environment and modern techniques
iv. Government policies and regulations requiring up-dating.
v. Excessive absenteeism rate of employees to workplace
vi. High incidence of accidents in terms of using machines
Based on the above reasons, ACCA (2006) provides some influential variables to
employee productivity in the work place and are genesis for structuring a relevant
training programme for employees. The variables include:
 Job variables such as work methods, work condition, work arrangement and
physical environment.
 Individual variable such as experience, education, interests, intelligence and
motivation.
 Organization variables such as incentive schemes, social environment, supervision
and training.
The researcher accepts the view of McNamana (1997) that the reasons for
organizations training to their employees include:
1. Training may be considered as an entire aspect of professional development
programmes to the employees. ACCA (2006) in accordance with McNmana (1997)
the reasons for employees professional development are:
 The ability to confront more challenging work responsibility.
 The ability to comprehend counseling and guidance issues and to advance
progressively.
 The ability to acquire personal development for future opportunities.
That professional development programmes may take the form of:
a. Professional development conducted by professional bodies to ensure
compliance with contemporary professional ethics and standards as well as
intensifying learning and education. This is achieved through Mandatory
Continuing Professional Development (MCPD) programmes of professional
institutions.
b. Management development conducted by educational institutions and
management consultants to improve managerial processes and leadership
competencies. Master of Business Administration (MBA), Chartered Institute of
Administration (CIA) and other relevant management programmes are suitable
examples here.
c. Personal development offered by organizations to make employees more
competent and innovative to the future needs of the enterprise.
d. Career development planned by individual employees to widen their career paths
especially preparing for job transfers, secondment, up-word progression and
even new opportunities.
2. Training may be considered on specialize or specific programme or topic of interest
to the employees in the areas of:
 Customer service and satisfaction for global economic activities competitions.
14
  Human relations, stress and conflict management.
 Sexual harassment and sexually inappropriate behaviors.
 Computer knowledge or skills compulsory for business or any other activities
 Communications technology and communications driven by cultural inclinations.
 Safety and precaution in handling repetitive tasks.
 Ethics and ethical compliance in the light of higher expectations of corporate
social responsibility.
 Diversity and proactive measures based on differences in views, perception and
work techniques.
 Quality initiatives and total quality management.
3. Training may be considered when performance improvement is minimal as revealed
by performance appraisal or assessment of employees.
4. Training may be considered in furtherance of attaining success in planning and
sustaining employees’ willingness to adopt prevailing changes in the organization.
5. Training may be considered to maintain status quo in performance improvement or
benchmarking for productivity.
6. Training may be considered for the purpose of testing the nature and appropriate
operation of a new system of management performance in the organizations.

2.7 Advantages of Manpower Training

McNamana (1997) and Essien-Obot (1991) in their separate studies informed that
training is of great advantages to the PEs like other organizations too. The following are
some of the advantages of manpower training:
1. Training improves the work morale of employees in compliance with quality and
quantity service delivery. This being so because training is intended to add something
new to the stock of knowledge and skills of employees. Consequently, employees
show exactment through hard work for three reasons:
a. First is the happiness for being considered for the training exercise
b. Second is to justify the cost of training against benefit of it.
c. Third is to show a feel of re-considering for other training opportunities in the
future. Thus, employees’ motivations become increased.
2. Training makes employees acquire frequent work ethics either newly developed or
reviewed. This is to facilitate diffusion of work standards for higher productivity.
3. Training equips the employees with vibrant and appropriate approaches to maximally
utilize new tools, methods and procedures of performing work; as being witnessed in
the Nigerian economy where new technologies and methods are increasingly being
adopted. This reduces job accidents too.
4. Training erodes redundancies of employees at work place. This is because obsolete
knowledge and skills are brought back persistently in the light of prevailing
circumstances, thereby increasing process of efficiencies leading to productivity
improvement.
5. Training increases potentials in innovation both in strategies and products.
6. Training improves risk management like in sexual harassment and diversity.
7. Training promotes corporations image and increases patronage local and
international.
8. Training also minimizes the costs of obtaining required organization skills.
9. Training improves job performance, productivity, job satisfaction and promotion.

15
 10. Training reduces the cost of supervision drastically because employees do work
freely with less supervision.
11. Training improves employees’ skills, makes them flexible or multi-skill and enhances
employee employability.
12. Training retain employees to an employer because of staff self development needs
being satisfied and social network expanded.
13. Training creates opportunities to manage in situations of changes because such
conditions are considered and dealt with squarely.
14. Training strengthens an organization corporate culture by way of intensifying
employee and management relationships in various aspects of the firm’s activities. In
some cases, a desirable corporate culture is instituted in the organization.
15. Training enables employees to achieve psychological benefits and the actualization
of goal correspondence in the organizations.
From these advantages mentioned, there is no gain retrenching (economizing)
workers because of inadequacies in knowledge, skills and attitude to perform task
effectively and efficiently. Perhaps, Essien-Obot (1991:79) puts it better:
It is a truism to say that efficiency cannot be obtained or acquired in any other
except by training, yet many organizations resort to negative measures like mass
retrenchment and lay-offs when the performance of their workers is inadequate.

The researcher believes that retrenchment actions and lay-offs due to refusal to
train employees in an organization can only cause an organization to loss workforce
and become less productive and perhaps less competitive too in the case of profit
oriented firms. It is suggested that there are some performance problems training
should be able to solve in the PEs in additions to employee retrenchments and lay-offs
including:
 Gross employee errors or accidents at work performance.
 Dismissal or early retirement of employees.
 Structural unemployment and underemployment.
 Strike actions, wastages and open conflicts by employees.
 Luck-outs and similar vices about to come.
 Lateness and absenteeism to work and labour turnover.
Similarly, ACCA (2006) postulates that the following performance problems may
not be solved or improved upon through manpower training: Employees lack of attitude,
employees’ lack of intelligence, poor equipment, extremely bad management, poor job
design, poor workforce layout, extremely poor motivation and extremely poor work
design in organization. In any of these problems, it is total restructuring, review or new
development approach that is required rather than training employees for effective
performance. This is because training is administered to human beings and not
organization equipments, tools or processes. However the reasons responsible for the
problems must first be sought out before any attempt to reposition the organization.

2.8 Making Manpower Training Functional

The researcher suggests that training should be integrated in organizations structure by
the management and leadership. The integration is to be achieved by creating the
human resource office and not chocked up in the olden days, personnel management
office. Many writers are of the view that, issues bordering on employee welfare should
be handled by the personnel management office. While selection, recruitment and most
16
importantly training should be handled by the Human Resource Office (HRO) in
recognition of labor separation. Some of these writers include ACCA (2006), Accel
Team (2005), Aminu (1996), and Essien-Obot (1991). For instance, Aminu (1996)
informed that manpower planning is often referred to as human resource planning and
one of the functional areas of personnel management through manpower planning may
include:
(i) The PEs may form training programmes based on training needs of employees.
(ii) The PEs may better deploy and redeploy their employees from one section to
another within or across branches of the organization.
Due to increasing interest in the discussion on manpower, made Sison in Aminu
(1996) described manpower as the population component with actual or potential
competence towards the production of economic goods and services. The word
competence is an umbrella name for the talents, processes, skills, energies, ideas and
knowledge employees possess through training and education. Importantly, Vetter in
Essien-Obot (1991:90) defined manpower planning as “having the right number of
personnel at the right time at right place doing the right things”.
The researcher emphasizes that, the PEs like other organizations are of course
making manpower training functional when the human resource office is established
and human resource officer assigned to manage the affairs of the office by chief
executive officer (CEO) of the organization(s). This is further conformed by Tende
(2005:83) that:
For organization to survive and prosper in this millennium, a more radical and
fundamental approach to human resources development needs to be
considered. The impact of accelerated technological change together with
increased economic, regulatory, social and demographic change demands
organizations to be responsive to training needs of employees.

Aminu (1996) suggest that, human resource planning is central to manpower

planning issues in particular aspects of relevant training programmes for employees.
Essien-Obot (1991:80) further stressed that, like the PEs have to create and assigned
human resource officer, who is a professional to the core, to inspect useful information
on sources of training and strategy for training or systematic approach to training and
development to be followed in organizing training. Essien-Obot (1991) provides two
principal sources of training as:
i. Internal training: Which is training conducted to employees within the organization or
employees jurisdiction at fixed or variable intervals depending on the employees’
deficiencies. Internal training is conducted by the organization owned staff especially
superior officers. The role of the HRO in conducting internal training is to establish
criteria for internal trainers including:
 The trainer should have knowledge of learning theories, condition for learning
and the ability to impact learning.
 The trainer should be able to act prudently in recruiting and developing
employees as well as co-ordination and communication schemes.
 The trainer should be able to analyze and solve operating problems of the
organization and the establishment of cordial work relationship.
 The trainer should be able to advise management on several training needs and
techniques for organization achievement.

17
 Therefore, internal training may be provided involving on-the-job training as
well as establishing a training school for the organization use and other staff of
different organizations too.
ii. External training is conducted to employees either outside the organization or in the
organization but by external trainers. This is done at interval to be determined by the
management. It may be provided in-house too but requires specialized knowledge.
The HRO establishes the following criteria for the selection of the external trainer:
 Cost effectiveness of employing the services of an external trainer to the benefit
of the training to the organization.
 How well the external trainer is conversant with the organization requiring his
services.
 The professional knowledge and competence of the external trainer.
 Problem solving experiences, skills and abilities of the external trainer.
 The external trainers passion, determination to succeed and deep-rooted in his
goals and ambition.
Essentially, what makes a training to be either internal or external training
depends on the location or venue the training is scheduled to take place and whether or
not the facilities of the organization will be used in conducting the training. It is in-house
if the facilities of the organization are used in the training exercise irrespective of where
the training is scheduled to take place.
The HRO in conjunction with the management should proffer training strategy
based on the overall activities plan of the company for success. Some useful guides
probably to be followed by the PEs among other organizations as put forward by ACCA
(2006), Essien-Obot (1991) and Appley (1987) is a suggested point’s strategy
summarized by the researcher as:
i. Identify the operating problems of the organization. This can be observed from two
sources like; internal source pertaining to employee qualification either inadequate
or insufficient, insufficient practice and experience, professional inadequacy, and
management problems. The external source includes; activities fluctuation,
technological problems and government policies and regulations.
ii. Determine the manpower requirement, qualification, composition and willingness to
handle the existing problems.
iii. Determine and structure the manpower training needs of the problems for the
purpose of training the employees to do the job(s).
iv. Structure time scale for the manpower training exercise to allow for smooth and
continuous performance of work in the organization. This involves training duration
which should be appropriate enough to allow for the assimilation of new ideas.
v. Profile a preference list of relevant and suitable manpower training programmes
based on the operating problems so identified. Then follow the training programmes
sequentially except when a combination has been debated and resolved for
consideration. The training programmes may be multiple including refresher training
for old employee on particular needs.
vi. Scrutinize the relevant manpower training services providers and select the most
appropriate provider(s) in terms of cost and benefit to be incurred by the
organization. Importantly, Essien-Obot (1991:82) described a best trainer as
someone who;
must be current on development in the field of training. He must himself, from
time to time, participate in certain training programmes so as to acquire first hand
18
 experience of what they are all about. He has to carry out investigation into the
secret[s] of best performing economy.

vii. Deploy trained employees to handle the problems identified and for which they
are trained to obtain feedback on the training conducted. Of significance, the feedback
on training is relevant to the trainer, trainee and the host organization. To the trainer,
there is need to know how effective the training was conducted. The host organization
likes to evaluate the effect of the training conducted on the employees or beneficiaries.
And the trainee or employees like to show their benefits from the training programme
conducted.
Interestingly, ACCA (2006) further suggests that when a strategy is carefully
followed with keen interest the better the effectiveness of the training based on the
following considerations:
 Whether the job performance of employees has improved or not.
 Whether there is improvement in the skills of the employees or not.
 Whether the training programmes conducted has achieved the training needs
identified or not.
 Whether the efficiency and effectiveness of employees have improved or not.

2.9 Manpower Training Identification Needs

Training programmes are designed based on training needs of the employees in the
PEs and other organizations too. The idea of training needs came up because of the
difference between expected or standard performance and actual performance.
Accordingly, ACCA (2000:181) suggests that:
Training needs may be defined as the gap between what people should be
achieving and what they actually are achieving. In other words: required level of
competence minus present level of competence = training needs.

Although competence is difficult to be measured, it is best determined following

ACCA (2006) analysis of job, skills, role and existing records of the organization and
employees of present level of competence for comparison with the standard level set.
Appleby (1987) opines that when organizations like the PEs require improvement
first then, training needs must be determined to know:
 The job or tasks and activities requiring training needs
 The number of employees to be trained
 The nature and standard of training required
 The training programmes decided upon for use.
In line with the determination of training needs, in PEs, ACCA (2006), Essien-
Obot (1991), Koontz and Weihrich (1988), Cole (2002) and Appleby (1987) separately
made contributions and considered by the researcher as follows:
i. Automatic Training Needs: These are training needs that are very obvious to occur
as a result of contemporary events with far reaching implications on how businesses
are to be conducted. Automatic training needs may arose due to:
 Technological advancement implying relevant employees must be trained on
how to use certain applications and methods.
 Government policies, professional rules and regulations formulated implying
employees must be trained to master and apply relevant provisions in conformity
with legal requirements of doing business.
19
  Some qualitative indicators such as crises, disciplinary actions, truancy,
grievance, labour turnover, poor motivation, conflict, poor performance and
absenteeism may call for training. Except, it is advised that investigations into
such qualitative indicators should be done to find out if training can solve them or
not.
 Critical incidents occasioned by employee errors in computation or
communication affecting organization’s operations imply training must be
conducted to the relevant employees.
ii. Training Needs Obtained from Assessment: The training needs of employees
may be obtained from assessment of their performance either from the employees
themselves or their superior officers, colleagues and customers. In both situations,
the use of Survey of Training Needs (STN) or Industrial Training Needs (ITN)
becomes important. The employees and other parties concerned are made to fill
questionnaires of training needs contain questions to reveal the extend of
employees training needs in specific areas which may include:
 Work knowledge and procedures
 Basic management skills in organizing and planning
 Administrative skills in understanding rules and policies
 Quality control in data analysis and interpretation
 Interpersonal skills in conflict resolution for instance.
Essien-Obot (1991:87) stressed that, ITN is very essential, thus, he describes it
as the “gap between knowledge, skills and attitudes required in a job and the knowledge
skills and attitudes of the person carrying out the job.” Therefore, the STN/ITN provides
desirable features of training needs for employees and structured by the organization to
suit its competitive purpose. Importantly, the ITN depends on whether it is intended for
employee personal development or organization development. In the case of the
personal development of employees they are given opportunities individually to identify
their deficiencies with contributions and comments from their superior officers.
iii. Training Needs Obtain from Reports: The training needs of employees may be
obtained form reports prepared by the employees themselves or their superior
officers on any task conducted. Importantly, the method of obtaining training needs
through reports in ACCA (2006) called 360 0 feedback report or round the clock
appraisal because such reports may come from documents used on daily basis in
the organization. These documents include; time book or attendance register
(indicating the time in and out as well as absenteeism of employees), and annual
performance evaluation report (APER) for instance.
iv. Training Needs Obtain from Learning Gap: The training needs of employees may
be obtained from learning gap. The learning gap is a formal training needs analysis
in ACCA (2006) presented as the difference between job requirement for
performance and capability of the employee assigned to do the task. Appleby
(1987), Koontz & Weihrich (1988) and Cole (2002) suggest that training needs
based on learning gap can be indentified using the following analyses:
a. Present job analysis: This refers to training needs analysis obtained from the
comparison of actual performance and behavior with required performance and
behavior.
b. Next job analysis: This is analysis of needs based on some competencies. In this
analysis, present competency is compared with next job competency for the purpose

20
 of identifying training needs of employees. Under the next job analysis of needs,
employees are given relevant training for a new job assignment.
c. Future job analysis: This is analysis of needs related to the future forecast and
based on changing events like technological advancement. In this direction,
employees are given training in line with the demand of new challenges and
competencies offered by the external environment. In the public sector, good
examples of areas requiring future training needs are electronic data processing,
computer accounting packages such as Peachtree, Sage, Ms – Excel, Internet as
well as computer audit. Importantly, future training needs have roots in the external
environment and require integration into the organizations structure. This is because
training plans should cover present and future events in the organization. Besides,
future training needs may be discovered as a result of intensive research into the
causes and expectations of future activities performance in the organizations. It is
advised that every organization should create and maintain a research and
development (R & D) department for such purposes and to combating industry
rivalry in global perspective.
v. Training Needs Obtain from other Levels and Degrees: Essien-Obot (1991)
suggests that the following three approaches may be used in determining training
needs in an organization:
a. Occupational Training Needs – this is identified in a particular situation from a
particular activity in an organization. Every level of employees may be given this
type of training especially in the PEs to keep progressing performance going.
This explains the reason occupational training cut across account and
supervising units for instance.
b. Organization Training Needs – this is training needs requiring training in every
department of the organization like PEs, Board of Internal Revenue in particular
having problems. This type of training needs, ensure that training is arranged to
cover the entire organization needs in the form of generic training needs.
vi. Training Needs Obtain from other Sources of Information: Other sources of
information as identified below are very important in determining training needs in
the Public Sector organizations.
a. Financial statements and financial analysis of company performance on timely
and regular basis. For instance, financial report in terms of the Board
achievement, cash flow statement, the balance sheet and value added statement
are useful source documents for information relating to company performance. A
decline in performance either revealed by company account or decline in balance
sheet items may call for investigation or research. The result may suggest
training to be arranged for the employees on the appropriate areas of training
needs identified for efficiency better productivity.
b. Customer suggestions and complaints (in this case different from a survey of
training needs by the enterprise management) are useful sources for determining
training needs. The customer complaints and suggestions may be found in
complaint/suggestion boxes kept on the floor or reasonable position in the
organization wall, though mostly not found the PEs.
c. Records of conflicts and grievances experienced in a financial year in-respect of
activities associated with top management and subordinates should be reviewed
and investigated thoroughly. This is to enable organizations get to the roots of
their crises. Importantly, such conflicts and grievances are incentives to training
21
 needs and must be addressed through training to allow for actual employee
productivity.
vii. Training Needs Obtain from Situation of Needs Model: This rests on the provision of
leadership training to move organizations to greater productivity heights, following the
work of Adair in Appleby (1987). The imperative of leadership for economic progress in
suitable working environment cannot be over emphasized.
Having examined the different ways of determining training needs, one question
remains clear. The question is how effective will be the trainer in training the employees
to improve their competencies? This question is gingered by the fact that training needs
in the PEs may not be identified or determined by the trio (group of people) of the
trainer, trainee and management. Therefore, Essien-Obot (1991) suggests that when
training needs of organization are not determined by the trio of the trainer, trainee and
management, it is likely that any training programme arranged for the employees may
not be effective in the light of the following circumstance and when:
i. Trainers respond to newspaper advertisement on training without considering and
understanding the organization profile and training programme. The trainer may
have difficulty in delivering a successful training and may be termed incompetent to
excel in the contract.
ii. Trainees do not make training request rather wait for such request to be done by
sectional head. The trainees are not being aggressive enough in this context. This
is ineffective as training allocation may be spent with the claim that training has
been conducted. This is a particular situation in the public sector, which needs to
be improved for greater economic growth and development.
iii. Trainers train trainees for training sake in most situations and often mixed-up
business or company priorities with training priorities. This is not good for the
organization because of misinterpretation of information based on the
inadequacies encountered by the trainers in practice.
From the above mentioned the researcher informs that management of
organizations should be on the watch especially now that training needs are on the
increase and caused by the circumstances of changes in procedures and policies. Why
management should watch is because it is the driving force in any organization with
imperative desire to succeed. This explains the reason Koontz and Weihrich (1988:363)
informed that:
Good executives look to the future and prepare for it. One important way to do
this is to develop and train [employees] so that they are able to cope with new
demands, new problems and new challenges. Indeed, executives [management]
have a responsibility to provide training and development opportunities for their
employees so that the employees can reach their full potential.

The researcher observes that for employees to reach their full potential at work
place, attention must be given to the employees’ knowledge, skills and attitudes for
reasons contained in Supreme Management Training Consultancy Services (2008:22)
that:
Our attitudes, skills and knowledge play a very crucial role in our daily work life. It
is our attitude, skills and requisite knowledge that determines how we relate with
our co-workers, superiors and employers. These factors also determine how
effective we are in the discharge of our daily tasks and duties in the work place.

22
 Therefore, its is advisable to carry out attitude, skills and knowledge gap analysis
using Strength, Weakness, Opportunities and Threat (SWOT analysis) to identify
training needs. The training needs may be improved up on through informal training-
learning experiences from workplace or formal training by attending training
programmes at educational institutions or training centers or consultancy services
training to improve personal effectiveness.

23
2.10 Methods of Manpower Training
There are different methods of manpower training available to the PEs to select from
any one. They may also combine the methods for use. However, ACCA (2006)
suggests that a training method may not be effective if its needs are not determined and
objectives also not clearly stated. It is state in ACCA (2006) that, training objectives
incorporate training needs to the methods, procedures, content, and technology of the
training. Essien-Obot (1991) acknowledges the existence of different training methods
and informed that trainers should be very competent if possible in all of the methods on
the grounds that they may be required at any given time to:
 Take active part in planning and executing management development programmes.
 Work with many experts in different fields so as to brainstorm and exchange ideas
and feelings.
 Direct and offer effective programmes to address the deficiencies of the
beneficiaries.
 Forward, perhaps on request feedback of the training programmes.
Simon in Essien-Obot (1991:100) also suggests that, the various training
methods should be able to facilitate the following operations which the researcher
considers as litmus text for training methods:
a. Comprehension of the problem situation i.e. identification of the real problem
as distinct from the effect of the problem.
b. Search for, and development of alternatives aimed at solving the problem.
This involves collection of data and further information relevant to the problem
situation.
c. Choice of the best out of the many alternatives worked out at the second
stage.

ACCA (2006), Nongo (2005), Essien-Obot(1991), Koontz and Weihrich (1988),

Appleby (1987) and Cole (2002) suggest the following methods of training and
presented by the researcher in an alternative form as follows:
1. Off-the-job training: This is a method of training also termed internal and external
training. This method of training may be conducted elsewhere, different from the
context of the job and in some special locations within the organization or off-site
facilities for the transfer of knowledge and skills to the employees. This may be
provided by either of internal or external trainers like training institutions and
management consultants. Off-the-job training is a formal training method and may
be carried out through:
i. Courses in organization training center or department or even outside or external
trainer via one of or a combination of:
a. Day release of employees to attend training for some time while still maintaining
their work and performing it routinely. Under this arrangement, a fraction of the
working hours may be enjoyed by the employees in training.
b. Distance learning, correspondence causes and evening classes. In this method,
the employees are not released to attend training during working hours except
after working time.
c. Revision courses are intended for professional bodies especially at examination
time for every category of employee.

24
 d. Sandwich courses involving an employee spending up to six months in
alternation between work and institution of learning. This is preferably given to
top management in the PEs.
e. Sponsored fulltime course for longer period of one or more years. The PEs in
Nigeria hardly offers this.
ii. Computer-based training for computer knowledge and operations.
iii. Electronic learning using the Internet.
iv. Sensitivity Training: This is also called encounter group, training group (T-
group) or leadership training. Under this method of training, the trainees’
attitudes, skills and behaviors are discovered in advance. Therefore, sensitivity
training involves collecting the trainees to allow for their interactions in a
particular place while information is being gathered on their behavior either as
individual or group on periodic basis. Of course, feedback is expected from the
behavioral patterns of trainers and trainees. The objectives of sensitivity training
include;
 To better understand and appreciate employees’ behavior in relation to others in
social interaction.
 To enhance skills development and diagnosis in group processes.
 To better understand group dynamics and processes.
In the highlight of the above objectives, sensitivity training tends to be more
effective when:
 Employees are allowed to participate in sensitivity training at will or voluntarily and
not made compulsory.
 Employees with greater competencies are involved. This creates opportunity for
screening volunteering employees to make use of the best substance of employees.
 Trainers are very competent to carryout the training.
 Volunteering trainees are informed and are aware of the goals, mission and process
of the sensitivity training to be conducted.
The method has the following benefits:
a. Leadership styles are appreciated and improved up on.
b. Teamwork among employees is encouraged and visible.
c. Social interaction becomes more matured and stronger.
d. Learning and communication becomes enhanced and more effective.
e. Constructive criticisms from employees are allowed.
f. Other training methods may be combined with sensitivity training based on the
training needs and objectives in focus.
v. Conference Programmes: This is a training method in which employees are
exposed to the ideas of field experts’ presentation in person or though phone,
television, video types, cassette recorders and CD-ROM. Note that employees jot
down important points for future reference. This type of training is carried out in
order to enable organizations to understand latest developments.
vi. Reading Lists: This is a training method in which packaged lists of relevant
current literature on company rules, regulations, finance and management
principles and practice may be read by trainees. The packaged list is to be
prepared by the training department.
vii. Educational institutions and training centers organize programmes like seminars,
workshops, induction courses etc and call for participation from the PEs.
Trainees may be exposed to ideas they never knew or learnt previously for use in
25
 their organizations. The PEs attends seminars and workshops or even
collaborates to organize such educational programmes.
viii. Case Study Method: This is a training method in which the trainees are given
some problems of the organization. The trainers and employees of the
organization conducting case study method of training will be given information
on the organization’s performance problems to examine, comprehend and
provide solutions to the problems or even review the decision taken by the
organization management. One good aspect of case study method of training is
that the trainees work in an environment different from the problem environment.
In this situation, ideas are exchanged between the participants as well as
individual contributions being compared for useful results. In some situations, the
trainees may be required to diagnose the problems critically contrary to profiling
solution. This is one major draw backs of the case study method of training.
From the above mentioned, it is observed that off-the-job training is very
important and could be encouraged. Though it has some draw backs too. Consider
below the advantages and the disadvantages of the off-the-job training:
a. Advantages of off-the-job training
i. It is possible to explore for actual performance of employees.
ii. It encourages employees to learn without rules or disturbance.
iii. It ensures training matches the different learning styles.
iv. It provides opportunity for promotion especially when employees have higher
qualification or professional qualification.
b. Disadvantages of off-the-job training
i. It may be irrelevant or inappropriate to the job or problem at hand.
ii. It may be considered waste of time by the employees or trainees.
iii. It is possible for immediate feedback to be delayed beyond certain limit.
iv. It is more of theory than practice in relation to the job.
v. It provides opportunity for employees to change job if higher qualification is
obtained.
2. On-the-job training: This is a method of training which involves the transfer of skills
and knowledge to the trainees at present work place. This method uses proper and
actual work activities to form part of learning experiences. The following are on-the-
job methods of training available to organizations:
i. Job rotation: This is a method of training in which employees are given numerous
activities in succession so as to acquire experience. In this direction, employees
learn about the different functions of the company through routine rotation or
change of departments and position at different times. It is observed that job
rotation is in practice on weekly or monthly basis some times.
ii. Temporary promotions: This is a method of training also described as
development device because employees are given opportunity to act on higher
capacity when an office holder is out of office and has taken leave of absence or
on some vital office engagement for some times.
iii. Planned progression: This is a method of training that focuses on a step by step
training of employees on the job place.
iv. Assistance to position: This is a method of training also called work shadowing.
Under this method, the employees or trainees are allowed to learn about the
organization faster. This is because trainees come into close contract with
superior officers who induct them with requisite experience.
26
v. Job (skill) instruction: This is a method of training also called demonstration
training. Under this method, the trainee is taught how to perform an activity and
he imitates the trainer.
vi. Role-play: This is a method of training also called action learning training. Under
this method, company employees are organized into problem solving groups.
The employees have different skills and are made to come face to face with the
situation. Every trainee takes his/her role and dramatizes it in work setting. This
is intended to solve the prevailing problem for organization productivity.
vii. Boards and committees: This is a method of training in which trainees or
employees in the organizations are shared to become members of existing
boards and committees in the organization. In this way, the prevailing problem as
well as inter-department relationship will be enhanced through collective efforts
of the employees.
viii. Coaching: This method refers to a form of management training in which ‘a
manager, through direct discussion and guided activity, helps a colleague to
learn to solve a problem or to do a task better…’ according to Megginson &
Boydell, (1979) in Cole (2002). This approach is sometimes referred to as
‘mentoring’, especially where the more experienced manager is not the
individual’s line manager. This situation leads to the following events:
i. A strong relationship between superior and subordinate officers will be
established and improved upon.
ii. Ideas of leadership styles may be transferred.
3. Coaching method when use by organizations to train their employees enable them
know the job better and this increases productivity following the steps put forward in
ACCA (2006):
a. Learning targets are established and agreed up-on by the trainees. This involves
definite and achievable goals such as date of completion as well as the performance
standards required.
b. Learning and development programme must be planned to facilitate and consolidate
theory and practice.
c. Knowledge and experience of the trainee must be expanded by way of assigning
project to trainee or the trainee is made to be part of inter-department committees
and boards and higher responsibility or assignment.
d. Limitation of the trainees must be recognized for appropriate learning opportunities
to be prepared.
e. Feedback becomes important in monitoring progress of trainees.
ix. Project Work Method: This is a method of training also called exercise method.
Under this method, the employees/trainees are assigned to perform a job using
some principles, specific techniques and guide-lines already passed on to them.
x. In-Basket Method: This is a method of training also called in-tray method. Under
this method, the trainees come close in contact with actual problems the
company is suffering. And the trainees are given rigorous paper work, files,
letters and relevant documents relating to the prevailing working situation. This
encourages teamwork and transfer of management styles are made possible. In
practice, the trainees’ attitudes to work will be improved in progression towards
higher productivity.
xi. Induction Training: This is a method of training first organized for new recruits
in organizations. However, the researcher agrees with ACCA (2006) that
27
 induction training should be on-going throughout the life of an organization. This
is because induction training comprises of training, mentoring, monitoring and
coaching not only on early days of assumption of duty but organized from time to
time to the organization employees.
In principle, induction training reflects the situation where an employee is actually
and formally incorporated into the entire system in an organization through initial
orientation, theoretical learning and performance appraisal. The importance of induction
training includes:
i. It forms the basis for recruits’ job performance in job assignment.
ii. It enhances the socialization and integration of the recruits into the organization
norms, cultures and values for team work.
iii. It assists in further training needs identification in the organization.
iv. It provides the basis for recruits to start settling in life and to eliminate employment
problem due to the lack of orientation.
From the aforementioned, on-the-job training is employed for employees’
productivity in the PEs as in other firms and has the following advantages and
disadvantages:
a. Advantages of on-the-job training
 Learning by doing is systematically encouraged.
 Work relationship and employee skills and knowledge are better developed.
 Very appropriate and relevant to solving job related problems.
b. Disadvantages of on-the-job training
 Learning may be interrupted by distraction and noise.
 Informal group norms may be learnt
 Great proportion of trials and errors may occur.

2.11 Responsibility of Manpower Training and Development

ACCA (2006) suggests that the responsibility for manpower training and development in
modern competitive economy would lies not only with the management of organization
but the trainee and training providers as considered below:
i. Trainee/employee: The trainee should be very serious to really understand and
acquire relevant skills and knowledge for which the training is organized. The trainee
is the first beneficiary of a training programme and should maintain punctuality and
make contribution where appropriate during training sections. Today, contingency
approach to events demands that trainees should be responsible for training
themselves rather than the employers because:
a. Trainees/employees as individuals should choose for “non-vertical” paths to
attaining greater heights in meeting job challenges. This is because automatic
promotion pathways at work are very few and in most cases being delayed.
b. Trainees/employees as individuals should learn newer skills to expand their
employment profiles in view of the greater challenges pose by technological
revolution on the techniques and styles jobs are performed in organizations.
ii. Management: The responsibility for training an organization’s employees rests with
its management through:
a. Line managers: The line mangers are closer to the employees which is an
opportunity to be able to determine the training needs of employees. In this
respect, the line manager’s responsibility for training employees include(s) the

28
 employees nomination for training as well as advising organization management
on the need for training in-respect of:
 Internal arrangement of training programmes.
 Providing opportunities for on the job learning.
 Identifying a department’s training needs.
 Arrangement for staff/employee coaching.
 The deficiencies in current competence of an employee.
 Forwarding on-the-job performance feedback.
iii. Human resource office: This is ordinarily the training department in an organization
responsible for the recruitment and training of employees. Therefore, the human
resource office should be able to prepare and forward to management a planned
programme for training needs in the interest of the organization.
iv. Training manager: This should be an officer in the human resource department
assigned to take charge of training. The training manager work hand in hand with
the line manager and reports to the human resource officer. The responsibility for
manpower training and development of employees by the training manager rests on
the manger’s abilities to:
a. Identify existing or current and future skills and knowledge inadequacies.
c. Assess and evaluate the effectiveness of any training programme.
d. Establish contact with the human resource department as well as other functional
departments in the organization.
e. Appropriately organize training programmes in the account of time convenience
to trainees and work place.
f. Carefully design purposive training programmes for the employees and
organization at large.
g. Communicate feedback to the human resource department and the trainees.
v. Trainers: These are the providers of training. They may be organization employees
or external providers of training like education institutions, training centers and
consultants. The responsibility for manpower training and development of
employees by trainers is very strong. This is because as trainers, they are expected
to have competencies to deliver a successful training, which depends on what
knowledge and skills they have acquired; the training methods they know and how
well they can design a result-oriented training programmes in conjunction with the
human resource department.
At this point, the researcher wishes to inform that trainees, management and
trainers should come together for the purpose of structuring effective training
programmes in the interest of the employees and organizations productivity.

2.12 Evaluation of Manpower Training Programmes

After the conduction of manpower training programmes through either on-the-job or off-
the-job or the combination of the two methods, it is very essential to assess the result of
the training. This is because training requires spending huge amount of money. Reeves
(2007) informed that much money is spent on training to improve employee productivity.
Appleby (1987) suggests that feedback is required after training to understand the
effectiveness of the training. While Guba & Lincoln (1981) in Cole (2002:370) stressed
that evaluation is concerned with portrayal than measurement. Feedback enables
organizations to match training cost to training objectives in ascertaining the
effectiveness of the training. Though ACCA (2006) and Appleby (1987) made reference
29
to the work of Hamblin’s levels or strategies for evaluating training, the researcher
prefers using stages for evaluating training. However, ACCA (2006) observed two
issues relating to the evaluation of training. The issues are:
i. Training evaluation: This may be expressed in terms of cost-benefit analysis. For
instance, ACCA (2006) informs that evaluation of training involves matching training
cost to training benefits obtained. In a situation where training cost is more than
training benefits, it is right to say the training programme is ineffective. Similarly,
Hamblin in Appley (1987:357) defined training evaluation as:
Any attempt to obtain information (feedback) on the effects of a training
programme, and to assess the value of the training in the light of that information.

ii. Training validation: This involves observing and monitoring training results to
understand whether or not training objectives are achieved in line with the
organization’s requirement.
From the aforementioned, it may not be easy measuring or evaluating training in
practical terms. This explains the reasons for the five stages of measuring the
effectiveness of training at various levels in the organizations:
Stage 1: This concerns the reaction of trainees to; trainers, other trainees and external
factors during the training period. The experience encountered by the trainees
may be disclosed using Happy Sheets questionnaire to find out whether or not
they have enjoyed the training course and how relevant is it to their respective
jobs and schedules.
Stage 2: This concerns what trainees have learnt during the training period. That is the
new skills and knowledge acquired may be measured through some tests by the
end of the duration of the training.
Stage 3: This concerns the behavior of the trainees at work place and after the training
period. That is what changes accrue in job behavior of trainees. To arrive at this,
always identify pre-training job behavior and compare it with post-training job
behavior to obtain a difference reflecting improvement or not on job performance
behavior.
Stage 4: This concerns the effects of the training on the entire organization. That is to
what extend are the goals and objectives of the organization are achieved. The
objectives and goals may be in terms of job quality, achievement and production
efficiency and effectiveness.
Stage 5: This is concerns with ultimate values. That is the impact of training on
stakeholder benefits relating to; corporate survival and growth, political welfare
and increasing corporate social responsibility.
The researcher informs that not only the Public Sector organization but every
organization should measure the result of training conducted, but with special interest in
the public organizations.

30
 CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Introduction
This research work is aimed at investigating the impact of manpower training on
employee productivity in the public sector organizations. In this chapter, the researcher
considers the following procedures for the purpose of collecting and analyzing the data
obtained to make the study comprehensive. Besides, this is to enable the researcher
finds solutions to the problem at hand and to make inferences.

3.2 Sources of Data Collection

The methods used in collecting data for the purpose of this research work are mainly
primary and secondary sources. This is done in order to enable the accomplishment of
the research work.

3.2.1 Primary Sources of Data: The primary source of data is a source explored by the
researcher, which is the data first handled by the researcher. In this work the researcher
adopted the following three techniques in the study for the purpose of collecting direct
first hand data from respondents.
a. Questionnaire
b. Observation
c. Interview

3.2.2 Secondary Source of Data: The secondary source of data explored by the researcher,
which is the data already handled by other persons. Principally, the researcher reviews
the ideas, options, opinions and feelings of the different writers and scholars which are
related to the research topic. In this direction, the researcher sought for data via this
method from the following sources:
A. Published materials including:
i. Textbooks
ii. Dictionaries
iii. Magazines
iv. Journals
v. Newspapers
B. Unpublished Materials including:
i. Project/dissertations
ii. Lecture materials
C. The Internet Search Machines including:
i. Google’s
ii. Yahoo

3.3 Population
For this research work, the researcher population comprises of the entire staff of the
Board of Internal Revenue, Nasarawa State. The staff of the Board were used as the
subjects of the study, which total to 136 staff. Out of the total 96 are senior staffs while
40 are junior staffs. The senior staff comprises of the management and intermediary
staff.

3.4 Sample Size

31
 The researcher determines the sample size which is the representative of the
population by applying an estimated percentage on the population size of 136
employees of the organization. The estimated percentage applied is 25.7%. Having
applied an estimated percentage of 25.7% on the population size of 136 of the board
employees, a sample size of 35 employees is obtained as follows:
Total number of employees = 136
Estimated percentage = 25.7%
Sample size = 136 x 25.7/100
= 136 x 0.257
= 34.952
≈ 35

3.5 Sampling Techniques

Sampling techniques simple refers to the various processes or procedures employed in
getting data in relation to the research work. The researcher employs the following
sampling techniques to obtain the sample size.
i. Simple random sampling: which is the probability sampling technique revealing
that, each member out of the 136 of the Board employees have equal chances of
being selected to form part of the sample size of 35 respondents for this study.
ii. Sequential sampling: This is a non-probability sampling technique. The
researcher employed this technique for the purpose of accepting and using only
the Board employees engaged in financial, administrative and other relevant
services in the organization. Through this technique, the researcher made face-
to-face contact with some of the respondents on individual basis to collect the
required data for this study.
iii. Judgement sampling: This is a non-probability sampling technique employed by
the researcher to deliberate selecting the location for the administration of the
questionnaires to the board employees.

32
3.6 Instrumentation
The data obtained from the study will be analyzed and interpreted by the use of table
and simple percentage as well as chi-square in testing hypothesis, where inferences
relating to the research work will be established.

3.7 Statement of Hypotheses

Hypotheses simply refer to the assumption used in analyzing the representative sample
from the population in order to draw inference concerning the parent population.
a. Null Hypothesis (Ho): This is the hypothesis to be tested and accepted in a positive
way.
b. Alternative Hypothesis (Hi): This is the hypothesis to be accepted when the Null
Hypothesis is rejected. It serves the negative statement. The following null
hypotheses (Ho) and alternative hypothesis (Hi) are considered in the study:
1. Ho: There is impact of knowledge on employee productivity in the organization.
Hi: There is no impact of knowledge on employee productivity in the organization.
2. Ho: Skills have impact on employee productivity in the organization.
Hi: Skills have no impact on employee productivity in the organization.
3. Ho: There is impact of attitude on employee productivity in the organization.
Hi: There is no impact of attitude on employee productivity in the organization.
4. Ho: There is impact of training and development on employee productivity in the
organization.
Hi: There is no impact of training and development on employee productivity in the
organization.
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS

4.1 Introduction
In this chapter, the data collected through administration of questionnaires to the Board
of Internal Revenue Nasarawa State, Lafia, were summarized, analyzed and
interpreted. The procedure used for the analysis of the data include: tabulation of
responses with use of statistical analysis of simple percentage. In addition chi-square is
used in testing hypothesis.

4.2 Data Presentation

For the purpose of this research work, 40 questionnaires were designed and
administered to the case study (Board of Internal Revenue Nasarawa State, Lafia). In
line with this, the 35 questionnaires were fully filled and returned as required, thus the
researcher used the returned questionnaires for analysis in order to draw conclusion in
this research work. In regard to this, the data below is presented and analyzed based
on the variables (knowledge, skills and attitude) selected by the researcher for the
purpose of this study.
1. Impact of knowledge on employee productivity in the organization. In relation to this,
the researcher used the information obtained from the questions which are related to
employees’ knowledge in the organization.

33
Table I
Do you agree that knowledge have any impact on employee productivity in the
organization?
Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 5 8 15 28 80.00
No 0 2 5 7 20.00
Total 5 10 20 35 100.00

From the table above, it shows that 28 respondents representing 80.00% that
knowledge have impact on employee productivity in the organization, while 7
respondents representing 20.00% disagreed.
Table II
Relevant and general ideas of work methods are required in the organization for effective and
efficient job performance.
Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 5 9 17 31 89.00
No 0 1 3 4 11.00
Total 5 10 20 35 100.00

This table result shows that, out of the 35 respondents 31 of them representing 89.00%
agreed that awareness of working ideas methods are relevant in relation to employees’
productivity in the organization while 4 respondents opinion shows it is not contributing
to employee productivity.

34
Table III
Does experience at workplace have any important and contributes in improving employee
productivity in relation to job performance in the organization?
Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 4 8 16 28 80.00
No 1 2 5 7 20.00
Total 5 10 20 35 100.00

This table result shows that, 28 respondents out of the sample size (35) agrees that
experience at workplace contribute in improving employees’ productivity in the
organization, while 7 respondents of the sample size disagreed.

2. The effect of skill in relation to employee productivity in the organization. The

questionnaires used by the researcher here are related to skills of the organization
employees in regard to productivity.
Table IV
Do skills have any impact on employee productivity in the organization?
Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 5 10 19 34 97.00
No 0 0 01 01 03.00
Total 5 10 20 35 100.00

From the table above, it show that 34 respondents out of the sample size of 35
representing 97.00% agreed that skills have impact on employee productivity in the
organization, while only one (1) respondent disagreed.
Table V
Is a special and particular ability required for effective job performance contributing to employee
productivity in the organization?
Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 5 9 15 29 83.00
No 0 1 05 6 17.00
Total 5 10 20 35 100.00

This table result shows that 29 respondents out of the sample size representing 83.00%
opinions revealed that, special abilities contribute to employee productivity in the
organization, while 6 respondents out of the sample size disagreed.
Table VI
Do you agree that special and particular job abilities could be acquired through refreshal
courses and programmes in the organization and as well contribute to the employees’
productivity?
Responses Staff categories Total Percentage%

35
 Response
Management Intermediate Junior
Yes 5 10 18 33 94.00
No 0 0 02 02 06.00
Total 5 10 20 35 100.00

The table above shows that 94.00% representing 33 respondents out of the sample size
agreed that special abilities could be learnt through refreshal courses and programmes
and also contribute to employee productivity, while 2 respondents disagreed.

3. Effects of attitude on employees’ productivity in the organization in relation to

training. The researcher used questionnaires related to attitude of the organization
employees here.
Table VII
Do attitudes have any impact on employee productivity in the organization?
Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 4 9 15 28 80.00
No 1 1 5 07 20.00
Total 5 10 20 35 100.00

The table above shows that 28 respondents view representing 80.00% of the 35
respondents which are the sample size agreed that attitude has impact on employee
productivity in the organization, while 7 respondents disagreed.
Table VIII
Do knowing the rules and regulations guiding the Board make any improvement to job
performance in relation to employee productivity in the organization?
Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 4 7 14 25 71.00
No 1 3 06 10 29.00
Total 5 10 20 35 100.00

The table above respondents’ opinions shows that, 25 of them equivalent 71.00% out of
the sample size of 35 agreed that, knowing the organization rules and regulations
improve employees’ productivity in the organization, while 10 (i.e. 29.00%) respondents
disagreed.
Table IX
Do you agree that positive feelings at workplace are leant from experienced workmates
in the organization and also have impact in relation to employee productivity?
Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 3 7 18 28 80.00
No 2 3 2 07 20.00

36
 Total 5 10 20 35 100.00

The table above shows that, 28 respondents representing 80.00% view revealed that,
positive feelings are leant from workmates and have impact on employees’ productivity
in the organization, while 7 respondents representing 20.00% of the disagreed.

4. Training and development impact in the organization in relation to employee

productivity.
Table X
Does training and development have any impact on employee productivity in the organization?
Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 5 10 20 35 100.00
No 0 0 0 00 00.00
Total 5 10 20 35 100.00

The table above respondents opinions result revealed that, the entire respondents both
management, intermediate and junior staff representing 100.00% for each, revealed
that employees’ training and development have impact in relation to employee
productivity in the organization.

4.3 Test of Hypothesis

The researcher formulate hypothesis based on the questionnaires designed and
administered to the case study. Thus, in order to draw inference concerning the data
collected, presented and analyzed, chi-squared statistical tool is employed here in
testing the hypothesis.

Statistical Decision Rule

If x2(calculated)>x2(table value), the Ho is to be rejected while Hi is to be
accepted and if otherwise, it is to be accepted (Ho) and (Hi) rejected.
Where the first x2 = Chi-square calculated
x2 = Theoretical chi-square
Ho = Null Hypothesis
Hi = Alternative hypothesis

Therefore, in regard to using chi-square in testing hypothesis to determined

x2(calculated) value in the contingent table the following statistical formula is
considered:

37
 x2 = (O – E)2
E
Where x2 = Chi-square
O = Observed Frequency
E = Expected Frequency
However, in order to obtain the expected frequency value, the following statistical
formula is employed:
E = Rt x Ct
Gt
Where: E = Expected Frequency
Rt = Rows Total
Ct = Columns Total
Gt = Grand Total
In addition, degree of freedom (d/f) = (R – 1) (C – 1)
Where: R = Number of rows
C = Number of columns
For the purpose of this research work, the researcher used 95% theoretical level
of significance.

Hypothesis One (I)

Ho: There is impact of knowledge on employee productivity in the organization.
Hi: There is no impact of knowledge on employee productivity in the organization.

Hypothesis one (I) deals with the data which is related to knowledge as variable
impact on employees productivity in the organization. Thus, table I data is used to test
the hypothesis one.

38
Table I
Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 5 8 15 28 80.00
No 0 2 5 7 20.00
Total 5 10 20 35 100.00

E = 28 x 05 = 140 = 4 (1)
35 35
= 28 x 10 = 280 = 8 (2)
35 35
= 28 x 20 = 560 = 16 (3)
35 35
=7x5 = 35 = 1 (4)
35 35
= 7 x 10 = 70 = 2 (5)
35 35
= 7 x 20 = 140 = 4 (6)
35 35
Contingency Table
S/n O E O–E (O – E)2 (O – E)2/E
1 5 4 1 1 0.25
2 8 8 0 0 0.00
3 15 16 -1 1 0.06
4 0 1 -1 1 1.00
5 2 2 0 0 0.00
6 5 4 1 1 0.25
Total 1.56

Thus, x2(calculated) = 1.56

Degree of Freedom at 95% is as follows:

Using (R – 1) (C-1) = (2 – 1) (3 – 1)
=1x2
=2
95/100 = 0.95 and 1 – æ (i.e 1 – 0.95 = 0.05)
Thus, x2(table value) = 5.99
Therefore, since the x2(calculated)<x2(table value) then, the Ho is accepted that
knowledge have impact on employee productivity in the organization.

Hypothesis Two II
Ho: Skills have impact on employee productivity in the organization.
Hi: Skills have no impact on employee productivity in the organization.

This hypothesis has to do with the effect of skills on employee productivity. In line
with this, table IV data is used to test the hypothesis two.
Table IV
39
 Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 5 10 19 34 97.00
No 0 00 01 01 03.00
Total 5 10 20 35 100.00

E = 34 x 05 = 170 = 4.9 (1)

35 35
= 34 x 10 = 340 = 9.7 (2)
35 35
= 34 x 20 = 680 = 19.4 (3)
35 35
=1x5 = 5 = 0.14 (4)
35 35
= 1 x 10 = 10 = 0.29 (5)
35 35
= 1 x 20 = 20 = 0.57 (6)
35 35
Contingency Table
S/n O E O–E (O – E)2 (O – E)2/E
1 5 04.90 0.10 0.01 0.002
2 10 09.70 0.30 0.09 0.009
3 19 19.40 -0.40 0.16 0.008
4 0 0.14 -0.14 0.02 0.143
5 0 0.29 -0.29 0.08 0.276
6 1 0.57 0.43 0.18 0.316
Total 0.754

Thus, x2(calculated) = 0.75 and x 2(table value) = 5.99 (i.e. 0.754<5.991). In this
regard, the result revealed the Ho is accepted that skills have impact in relation to
employees’ productivity in the organization.

Hypothesis III
Ho: There is impact of attitude on employees’ productivity in the organization.
Hi: There is no impact of attitude on employees’ productivity in the organization

In testing hypothesis three (3), the researcher use table VII out of the tabulated
data from questions that are related to attitude as a variable in association to
employees’ productivity in the organization.

40
Table VII
Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 4 9 15 28 80.00
No 1 1 7 7 20.00
Total 5 10 20 35 100.00

E = 28 x 05 = 140 = 4 (1)
35 35
= 28 x 10 = 280 = 8 (2)
35 35
= 28 x 20 = 560 = 16 (3)
35 35
=7x5 = 35 = 1 (4)
35 35
= 7 x 10 = 70 = 2 (5)
35 35
= 7 x 20 = 140 = 4 (6)
35 35
Contingency Table
S/n O E O–E (O – E)2 (O – E)2/E
1 4 4 0 0 0.000
2 9 8 1 1 0.125
3 15 16 -1 1 0.063
4 1 1 0 0 0.000
5 1 2 -1 1 0.500
6 5 4 1 1 0.250
Total 0.938

Thus, since x2(calculated) = 0.94 and x2(table value) = 5.99 (i.e. 0.94<5.99), then
the Ho is accepted that, attitude have impact on employees’ productivity in the
organization.
Hypothesis IV
Ho: There is impact of training and development on employees’ productivity in the
organization.
Hi: There is no impact of training and development on employees’ productivity in the
organization.

This hypothesis has to with impact of training and development on employees’

productivity in the organization. In line with this, the researcher used table ten (X) in the
testing the hypothesis.
Table X
Responses Staff categories Total Percentage%
Response
Management Intermediate Junior
Yes 5 10 19 34 97.00

41
 No 0 00 01 01 03.00
Total 5 10 20 35 100.00

E = 34 x 05 = 170 = 4.9 (1)

35 35
= 34 x 10 = 340 = 9.7 (2)
35 35
= 34 x 20 = 680 = 19.4 (3)
35 35
=1x5 = 5 = 0.14 (4)
35 35
= 1 x 10 = 10 = 0.29 (5)
35 35
= 1 x 20 = 20 = 0.57 (6)
35 35

Contingency Table
S/n O E O–E (O – E)2 (O – E)2/E
1 5 04.90 0.10 0.01 0.002
2 10 09.70 0.30 0.09 0.009
3 19 19.43 -0.43 0.18 0.009
4 0 0.14 -0.14 0.02 0.143
5 0 0.29 -0.29 0.08 0.276
6 1 0.57 0.43 0.18 0.316
Total 0.755

Thus, x2(calculated) = 0.76 and x2(table value) = 5.99 (i.e. 0.76<5.99). In regard
to this, it implies that, the Ho is accepted that training and development have impact on
employees’ productivity in the organization.

4.4 Research Findings

Based on the analysis made above, the following findings were discovered in relation to
the impact of training on employees’ productivity in the organization.
a. In relation to hypothesis one (1) result, it is discovered that knowledge has a very
strong influence on employees’ productivity in the organization. Thus, it needs to be
embraced in relation to employee training in the public sector organizations in order
to improve their productivity.
b. The hypothesis two also revealed that, skills as a variable tested in association to
employees’ training in the organization have high influence in relation to the
employees’ productivity in the organization. Therefore, it needs to be embarked
upon in order to increase degree of employees’ productivity and job performance in
the public sector organizations.
c. Hypothesis three test and tables results that are related to attitude based on analysis
also made it clear that attitude has strong influence in relation to employees’
productivity in the organization. Thus, it is concluded that, all measures to be
employed to improve employees’ attitude should be embarked up on in order to
improve productivity and better job performance in the public sector enterprises.

42
d. Lastly, hypothesis four (4) and table ten (10) results indicates that training and
development have a high degree of influence in relation to employees’ productivity in
the organization. In this case, its needs to be properly and effectively embarked
upon in order to improve Public Sector Organizations productivity.

43
 CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATION

5.1 Summary
This research titled “The impact of manpower training on employee productivity in the
public sector: a case study of Nasarawa State Board of Internal Revenue, Lafia” is
imperative because of the huge revenue generated by the government reported by the
organization on yearly basis in the light of public sector enterprises and globalization
challenges of economies world wide. Therefore, the researcher picked interest in the
influential variables of the organization employees which are capable of influencing their
productivity at work place. In regard to this, a sample size of 35of the Board employees’
is considered for the purpose of this study.

The review of the literature is done from very relevant materials and presented in
chapter two. In addition, the researcher considers research methodology in chapter
three and the following statistical tools are used; simple percentages and chi-square.

Chapter four covers data presentation and analysis with some inferences made by the
researcher and based on the impacts of the influential variables (knowledge, skills and
attitude) of employee productivity in the Public Sector Enterprises in Nigeria. The results
obtained in this study are further discussed in chapter five with reference to the findings
of other researchers, writers and scholars on the variables considered for this study. All
the above led to the conclusions and recommendations as shall be discussed below.

44
5.2 Conclusion
The conclusions below are basically drawn from the presentation and analysis of the
research questions and hypotheses considered for the purpose of this research work.
1. There is strong impact of knowledge on employee productivity in the organization.
The influences further establish and strengthen the relationship between knowledge,
skills and attitude of employees in order to improve productivity in the public sector
organizations. In addition, these relationships add to the efficiency and effectiveness
in job performance by the organization employees at workplace.
2. There is also a very strong impact of skills on employee productivity in the
organizations. The effect is responsible for establishing and strengthening the
relationships between skills, attitude and knowledge of employees in the Board.
Besides, these relationships increase job performance efficiency and effectiveness
at work place.
3. There is strong effect of attitude on employee productivity in the organization. The
effect furthers establish and strengthen the relationships between attitude,
knowledge and skills of employees in the organization. Importantly, the relationships
increase employee productivity in the organization

5.3 Recommendation
The research findings and conclusions above made the researcher arrived at the
following recommendation(s):
a. The knowledge of employees in the organization should be improved upon in line
with contingency circumstances. Therefore, Board of Internal Revenue employees’
should be encouraged to further studies in order to keep in touch with contemporary
ideas, events and changes in the ways Government Revenue services and
activities are conducted. Knowledge can be improved at universities and
professional institutions. Also, professionalism should be upheld in recruitment and
selection to pick and use the most appropriate persons at the right place to do the
right job at the right time given the right resources and instructions.
b. The skills of employees in the organization should be rapidly improved upon by
organizing and allowing the Board employees to participate in seminars, workshops
and mandatory professional development programmes organized by external or
professional bodies. More of on the job practice should be encouraged rather than
theory for skills development and improvement.
c. The attitude of employees in Public Sector Organizations should be adequately
improved upon by way of internalizing work ethics and making it practically
functional and on the spot correction to airing employee should be adopted at work
place. Organization norms should emphasize positive ethics or morality and with
some feel of satisfaction to work even more under stress and hard situations.
d. Government should provide sponsorship for postgraduate studies because of the
research component(s) which funds are increasingly required for use. This is to
encourage higher degree studies especially on finance and business to improve
economic situations.
e. The National Assembly Committee on Public Sector Enterprises should enact laws
to ensure the enterprises improve the effectiveness of sponsoring their employees
for higher degrees and studies on knowledge, skills and attitude programmes in
order to improve employees’ productivity efficiently and effectively in the public
sector organizations.
45
 f. The Public Sector Enterprises should ensure that employees obtain more knowledge
and skills through formal learning on yearly basis. The training should be made to
cover year(s) with pay.
g. Public Sector Organizations employees should enroll in distance, part time and
Open University learning programmes through self sponsorship to increase
knowledge, skills and attitude incase of inability to be allowed for full time studies
running into years before obtaining a degree.

5.4 Areas for Further Study

i. A study should be carried out on manpower training and its impact on employees in
the manufacturing industries.
ii. A study should be conducted to reveal the category that benefits training most in the
Public Sector Enterprises in Nigeria.

46
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49
 APPENDIX A

QUESTIONNAIRES

Department of Business Administration and

Management,
Nasarawa State Polytechnic,
P.M.B. 109, Lafia,
Nasarawa State.
8th October, 2008.

Dear respondents,
I am a final year student of the institution mentioned in the address above, currently
undergoing a research work on a project topic: “The Impact of Manpower Training on
Employee Productivity in the Public Sector: A case study of Nasarawa State Board of Internal
Revenue, Lafia”.
The research work is a partial fulfillment for the award of National Diploma (ND) in
Business Administration and Management. Please, kindly assist the researcher with the
relevant information required to enhance and facilitate the achievement of the target.
The data supplied will be use for the purpose of this research work only and shall be
strictly treated confidentially.
Thank you in anticipation of your co-operation.

Yours faithfully,

……………………………………
Salihu Muh’d Mustapha
NSP/CABS/BAM/05/06/280

50
 SECTION ‘A’
Personal Profile

Please kindly give the information demanded as follows in capital letters.

1. Name:…………………….………………………………………………………….
2. Department: …………….………………………………………………………….
3. Position: ..…………………………………………………………………………..
4. Grade Level: ..………..…………………………………………………………….

SECTION ‘B’
Read the questions carefully and tick the appropriate answer from the options provided.
Tick in the box of your choice as provided after each the questions. For example: a. Yes
[ ]. b. No [ ].
A Knowledge: a b
Yes No
i. Do knowledge has any impact on employee productivity in the [ ] [ ]
organization?

ii. Relevant and general ideas of work methods are required in

the organization for effective and efficient job performance. [ ] [ ]

iii. Does experience at workplace have any important and

contributes to improvement in job performance in the [ ] [ ]
organization?

B Skills: a b
Yes No
iv. Do skills have any impact on employee productivity in the
organization? [ ] [ ]

v. Are special and particular abilities required for effective job

performance contributing to employee productivity in the [ ] [ ]
Board?

vi. Do you agree that special and particular job abilities could be
acquired through refreshal courses and programmes in the [ ] [ ]
organization?
C Attitude: a b
Yes No
vii. Do attitudes have any impact on employee productivity in the [ ] [ ]
organization?

viii. Do you agree that knowing the rules and regulations guiding
the organization will makes any improvement to job [ ] [ ]
performance in relation to employee productivity in the

51
 organization?
ix.
Do you agree that positive feelings at workplace which is leant [ ] [ ]
through experienced workmates in the organization have any
effect in relation to employee productivity?
D Training and Development: a b
Yes No
x. Does training and development have any impact on employee
productivity in the organization? [ ] [ ]

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 APPENDIX B

CRITICAL VALUES OF CHI-SQUARE (X2)

Degree of freedom Probability Levels

10 0.05 0.01
1 2.706 3.841 6.635
2 4.706 5.991 9.210
3 6.251 7.815 11.345
4 7.779 9.488 13.277
5 9.236 11.070 15.086
6 10.645 12.592 16.812
7 12.017 14.067 18.475
8 13.362 15.507 20.090
9 15.987 18.307 23.209
10 14.684 16.919 21.666
11 17.275 19.675 24.724
12 18.549 21.026 26.217
13 19.812 22.362 27.688
14 21.064 23.685 29.141
15 22.307 24.986 30.578
16 23.542 26.296 32.000

53