IMPLEMENTATION CHALLENGES AND IMPACT OF INTEGRATED PAYROLL
AND PERSONNEL INFORMATION SYSTEM (IPPIS) ON THE NIGERIAN PUBLIC
SECTOR
OGIRIKI, Tonye
Department of Accounting
Management Sciences
Niger Delta University Amassoma, Bayelsa State
tonyeogiriki@gmail.com
ATAGBORO, Emmanuel
Department of Accounting
Management Sciences
Niger Delta University Amassoma, Bayelsa State
atagboroemmanuel@ndu.edu.ng
ABSTRACT
This study examined the challenges of implementation and impact of integrated payroll and
personnel information system for Nigeria. A descriptive research design was adopted. Federal
government workers in Bayelsa State who have a minimum NCE/OND degree in Finance and
Administration are included in the research population. The study collected data using a
structured questionnaire. The Spearman Rank Correlation Coefficient was used to test the
hypotheses formulated to guide the study. The study found that the implementation of IPPIS in
Nigeria’s public sector has challenges. The study also found that IPPIS significantly impact fraud
and payroll administration in Nigeria’s MDAs. Thus, the study concludes that implementation of
IPPIS has significant impact on dishonest activities in Nigeria’s Public Service; and that IPPIS
essential to successful administration of Federal Public Service. The study recommends that
IPPIS should be created at federal, state, and local government levels and that regular personnel
audit should be conducted using an automated system to ascertain the real staff strength in each
MDAs.
Keywords: Fraudulent practices, Nigerian, MDAs, public sector, payroll management