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TRANSCRIPT
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NIGERIAN JOURNAL OF
MANAGEMENT AND
. SOCIAL SC IENCES
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Electronic copy available at: http://ssrn com/abstract 1802366
5
URE UCRCY ND CCOUNT NCY EFFECTIVENESS OF TERTI RY
INSTITUTIONS CCOUNTNTS IN CROSS RIVER ST TE
E.J.
f gye
D ep artm ent of 9 /ccountancy
7I/j tamcEi
YlzikjllJe University, 9/ wk p
ABSTRACT
he aim of this study was to investigate the
relationship between bureaucracy and
effectiveness of accountants in tertiary
institutions of Cross River State. To achieve this
objective, two hypotheses were formulated and
tested. Two sets of questionnaire, Bureaucracy
questionnaire BO) and accountants effectiveness
questionnaire AAEO) were developed, validated,
and administered to one hundred senior
accounting officers including the Bursars, and
three hundred other staff in the Accounts/Bursary
Departments of these institutions respectively,
which were drawn using stratified random
sampling method for one hundred accounting
departments/units of the tertiary institutions in the
state. The data obtained was analyzed using
contingency chi-square X2) and Pearson product
moment correlation analysis at .05 level of
significance. The major results showed that there
is a significant relationship between Bureaucracy
and Accountants effectiveness in accountancy.
But no significant relationship exists between
bureaucracy and accountants overall
effectiveness. Also, the accountants style of
performing his jot: is not contingent upon his
perceived level of bureaucratic control. Some
recommendations were made.
INTRODUCTION
Essentially, for any organization to
attain its institutional goal. It may require
a good organizational structure. It is in the
realization of this fact that Webber (1997)
conceived of bureaucracy as a powerful
and efficient form of administration with
respect to stability, control and
predictability in outcomes. Over the years,
organizational theorists have viewed
bureaucratic structure from two stand
points. The first is to view bureaucracy as
a tool to facilitate the accomplishment of
institutional goais. The second view is to
view bureaucracy as a means of
exercising power and control over person
(Eisenstadt, 1989) or as a system of
control, an hierarchical organization in
which superiors strictly control and
discipline the activities of subordinates
(Haralambos and Heald, 1985).
The practice of bureaucracy in tertiary
institutions' accountancy Departments in
Nigeria has not only created a system
that is so dependent on regulations and
directives, which creates unnecessary
delays in implementation of financial
decisions, policies that are not quite
flexible and alterable in practice but also
buck-passing. The instances of the effect
of this bureaucratic practice is apparent in
delaying the disbursement of funds to pay
salaries and other benefits/allowances
and procurements of equipment, etc to
this end. Centre and- Black-Bourn, (1992)
opined that public schools suffer from the
effects of bureaucracy based on
paradigms inappropriate for the task
entrusted to them.
Tertiary institutions are not
successfully carrying out their institutional
objectives of ensuring that their products
are effectively packaged and prepared for
gainful life in the society. On their own
part, the Accountants blame the
bureaucratic system for the lapses in
execution of financial decisions and
communication etc. In line with the
second view of bureaucracy, this study is
embarked upon to examine how the
bureaucratic control mechanisms
influence the work of the Accountants.
STATEMENT OF THE PROBLEM
Bureaucracy as a management
control mechanism which the bosses use
to regulate the functions of the
subordinates is sup.posed to result in the
effectiveness of tertiary institutions
accountants. This same control
mechanism has generated a lot of
complaints from tertiary institutions'
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accountants in Cross River State. Their
complaints not only include over-control
that leaves them no room for financial
initiatives, improper supervision and
communication lapses, but also improper
timing in their implementation of certain
policies and ineffective enforcement of
financial discipline on erring staff. This
study aims at examining how these
prevailing problems influence the work of
the accountants, and hence advance
possible solutions.
THE PURPOSE OF THE STUDY
The purpose of this study is to
determine if there is any significant
relationship existing between bureaucracy
and the accountant's effectiveness of
tertiary institutions accountants. The
specific purpose of this study therefore is
to find out whether decision-making,
financial communication, funds
disbursement, and accountancy style as
indices that reveal the effectiveness of the
accountant has any significant
relationship with bureaucracy.
HYPOTHESES
In order to find solutions to the study
problem, the underlisted hypotheses were
formulated as a 'guide:
Hypothesis I. (Ho): There is no significant
relationship between . the Accountant's
effectiveness and perceived level of
bureaucratic control. i.e.
a) Accountancy effectiveness of
tertiary institutions' accountants.
b) Accountant's effectiveness in the
communication of financial
information
c) Accountant's effectiveness in
motivation
d) Accountant's effectiveness in the
disbursement of funds.
e) Accountant's effectiveness in
decision-making.
Hypothesis II (Hi): There is no significant
relationship between the accountant's
154
accountancy effectiveness and their
perceived level of bureaucratic control.
METHODOLOGY
The Research Design and Study Area
The research design used in this study
was causal comparative (ex-post facto)
defined by Kerlinger (1973,379) as:
a systematic empirical inquiry in
which the scientist does not have
direct control of independent variables
because their manipulations have
already occurred or because they are
inherently not manipulable. Inferences
about relationship among variables
are made without directintervention
from concomitant variation. of
independent and dependent
variables.
The study covered six campuses of
tertiary institutions in Cross River State of
Nigeria Namely: Crutech - Calabar,
Akamkpa, Obubra and Ogoja. Otheres
are Unical, Calabar and FCE, Obudu.
THE POPULATION OF THE STUDY
The population for the study
comprised one hundred and forty seven
(147) accountants and two thousand
seven hundred and fifty two (2,752)
others in one hundred and forty seven
(147) Accounting Department/Units,
across the six campuses of the tertiary
institutions in Cross River State.
THE SA MPL ING PROCEDURE AND
SAMPLE
Since some of the tertiary institutions
are ether owned by the state Government
or the Federal Government in the State, a
simple percentage sampling method was
used to draw upa 10 sample size out of
the total number of accounting staff from
each of the six campuses. Three senior
accounting staff each per campus
representing 3 were further randomly
sampled there from.
In order to do this, a list of other
accounting staff who have spent at least 3
years under their senior accountants were
compiled. Using the staff disposition, and
using the sampling method, three staff
that met the criteria was selected per
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sampled area. Thus, 100 senior
accounting staff and 300 other accounting
staff on the whole served as the sample
for this study.
. THE RESEARCH INSTRUMENT
Two sets of the questionnaire, the
Bureaucracy Questionnaire (BQ) and the
accountant's Accountancy Effectiveness
Questionnaire (AAEQ) were used to
collect relevant, data for this study after
being developed and validated. The
instruments were properly scrutinized and
re-tested by statisticians, and necessary
corrections were effected from their
suggestions. The reliability coefficient was
determined thus; Bureaucracy .68,
Accountancy effectiveness .72, Motivation
.60, Communication .57, Decision -
making .63, Disbursement .61 and
Accounting style .56,
FINDINGS
Hypothesis (Ho): There is significant
relationship between Accountant's
accountancy effectiveness and their
perceived level of bureaucratic control.
Table I
55
Pearso n pr odu ct s mo men t Co rrelat io n
Coefficient Analyses of the
Relatio nship between Bureaucracy
and Accountant s Eff ectiveness in Five
5) Variables
N
100
Variab les
X X X
r-Va lue Decis io n
y
L :
Bu re a uc ra c y ( Xl
1 ,39 8
19 ,78 8
Account anc y
1, 426 20 ,636 19 ,975 0 .14 58
Ef fect iveness V ,)
Mo tiv a tio n
V 2 ) 1 .3 29 17,903
18 ,69 3
0. 28 72
Commun icat ion
1 ,40 5
19 ,915 19, 693 0 .2475
V , )
Decis ion Mak ing
1 ,32 4 17 ,840
18 ,55 3
0. 158 0
V , )
Dis bu rs em ent of
1 ,39 7 19 ,845
19 ,56 3
0 .1198
Fu nds
V s )
..
*P