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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