The study investigated the influence of truancy on the academic performance of primary pupils in Ilorin East Local Government Area of Kwara State. Two hundred pupils were purposively selected from collected 20 primary schools through the influence of truancy on academic performance question more data was analysed using frequency counts, percentage, t-test and ANOVA statistics. The results indicated that truancy has negative influence on the academic performance of male and female young and old and pupils from polygamous and monogamous parents. However, there is a significant difference the influence of truancy on the academic performance of pupils from illiterate non graduate and graduate parents. In view of this finding it is recommended that guidance and counseling should be introduced to primary school to assist pupils with problems.


Title Pages                                                               i  

Certification                                                             ii     

Dedication                                                               iii

Acknowledgements                                                  iv    

Abstract                                                                   v

Table of Contents                                                     vi

List of Tables                                                           viii


Background of the Study                                                 1     

Statement of the Study                                            7

Research Question                                                   8

Purpose of the Study                                               9     

Research Hypothesis                                                       9

Significance of the Study                                                 10

Scope/Delimitation of the Study                              11

Definition of Major Terms                                                11



Introduction                                                             13

The Concept of Truancy                                           13

Causes of Truancy                                                   16

School Factors in Truancy                                       19

Effects of Truancy                                                    27

Appraisal of Related Literature                                         30


Introduction                                                             33

Research Design                                                      33

Population of the Study                                           33

Sample and Sampling Techniques                           34

Instrumentation                                                       34

Validity of the Instrument                                        35

Reliability of the Instrument                                    35

Administration of the Instrument                            36

Procedure for Data Analysis                                             37


Hypothesis Testing                                                  38

Discussion of Findings                                            44



Summary                                                                         47

Conclusion                                                              48

Recommendations                                                   49

References                                                               50

Appendix                                                                         52


Table 1: Distribution of respondents by sex             38

Table 2: Distribution of respondent by parental education       38

Table 3: Distribution of respondents by age             38

Table 4: Distribution of respondents by family types       39   

Table 5: Result of t-test analysis on the academic

performance of male and female pupils.          41

Table 6: Result of t-test analysis on academic

performance of young and old truants.            41

Table 7: Results of ANOVA analysis on the

academic performances of pupils from illiterate and literate parents.    42

Table 8: Duncan multiple range test on parental education  43

Table 9: Result of t-test analysis on the

academic performance of pupils by party type.  43


Background to the Study

The school is a social organization and as such it has got her established patterns of behaviour expected of all its members. These are expressed in the form of rules and regulations which governs the deeds of the headmaster, the teacher, the pupils and many other groups of personal that work within it.

Today, the school like most other social organization, faces the serious problem of its members, mostly the pupils do not conform to the standard behaviour expected. The   non-conforming to norms of an organizations is what sociologist refers to as “deviant behaviour”.

Truancy is one of its aspects and the most common among primary schools pupils and secondary school students.

According to Webster’s Dictionary (1991), truancy is the act of a child absenting himself or herself from the school without permission or good reason. Also the Oxford Dictionary (1989) defined “truancy as absence from duty without leave, especially a child absenting himself or herself from school without permission or running away from one’s place of work or school without a good reason”.

From the above definitions, truancy could be take to mean an act of staying away from school by a child without a good reason. According to editorial comment of Nigeria Tribune (20th July 2001 Pg 10) the news was as worrisome as it was alarming. It was widely reported in the media recently that about 600 students from various primary and secondary schools in Lagos State were found at a party organized by some of the at a hotel situated at lyana-Ipaja during school hours. Bewildered the matter to the Lagos state commissioner for education who promptly sent the rapid response team of education ministry to investigate the case.

By the time the team and some armed policemen arrived the hotel, the students has reportedly embarked on a drinking space and sexual orgy of unimaginable proportions. They were said to have dangled bottles of bear and condoms at the government team, which forced the door of the hotel open.

Subsequently, thirty students were arrested while the rest escaped leaving their bags behind. This is symptomations of the pervasiveness of the not in the society in general and the education sector in particular.

Such incident, has become imbiquistes all over the country in recent times. Rather than staying in schools, some students visits video games shop, hostel and recreation centres where they some cigarette, drink alcohol and generally indulge in vacuous nefarious activities.

It is this some set of students who are members of secret cults in Nigeria secondary or primary schools. This situations is so bad that the students reportedly bring things to their schools to molest teachers and fellow students. Little wonder than that these students are daily being recruited as pimps, prostitutes, drug carries and even armed robbers by criminals who frequently besiege hotels like the one located at Iyana-Ipaga where students held their “Owanbe party”. It is therefore beyond the researchers imagination of hotelies that would allow underage student’s to hold a party as early as a 9.00-am and even sell cigerattes and alcohol to them.

Perhaps, it is such playing of truancy that has led to the phenomena decline in the standard of primary and secondary education in the last ten years and the attendant increase in the examination mal-practices.

Primary education as referred to in the National Policy Education (1998) is the education given in an institution for children aged normally 6-11 years plus.

Since the rest of the education system is built upon it, the primary level is the key to the success or failure of the whole system. This being the case, the general objectives of primary education are:-

a.     The inculcation of permanent literacy and numeracy and ability to communicate effective.

b.     The laying of sound basis for scientific and reflective thinking.

c.     Citizenship education as a basis for effective participation in and contribution to the life of the society.      

d.     Character and moral training and the development of sound attitude.

e.     Developing in the child the ability to adopt to his changing environment.   

f.      Giving the child opportunities for developing manipulative skills that will enable him to function effectively in the society within the limits of his capacity.

g.     Proving basic tools for further educational advantage cement including preparation for trades and craft of the locality.

In pursuance of the above objectives of the Kanaiwa Cegiwa square venue of the lunch of UBE president Obasanjo took the tumultuous crowd down memory land when he launched the Universal Primary Education (UPE) in his position then as the military of state 23 years ago. The justification for that programme, at that time, remains such the same as it is today. There is a continuous need to provide for the children and indeed for all citizens, the basis educational skills they require to be useful citizen in their communities, their country and in the world at large. He said the UBE was almost the same in concept as the defunct UPE, “It is still full and universal like before, but now in addition, it will be compulsory” he further maintained that, the present scheme extended to all children from age (six) 6 to 15 primary school to junior secondary school and adult literacy programme. The Universal Basis Education programme has been expanded to enable all Nigeria children not only to learn how to read and write but also to learn how to acquire basis technical and other skills for survival in this modern time.

Education describes the total process of human learning by which knowledge is imported facilities trained and skills developed. Schooling is only one form in which education is provided. The ideas are implicit in the world education, one is that of leading out into knowledge and experience, the other is that of feeding, thereby producing growth and development.

Both of these helpful in understanding what education is and both point to the fact that education is an essential process whereby the adult members of the society guide the development of the younger ones. It is how deviation of the expected roles affects the system that is the forms of this study.

Statement of the Problem




          This study assessed the Secondary School Students Enrolment of Islamic Studies in SSC Examination 2012-2016 in Abeokuta.

Simple Random Sampling Techniques was employed to select 100 Students as Sample. Questionnaire was administered to collect Data.   

          Three hypotheses was formulated and tested using Analysis of variance (ANOVA) Statistics. The finding reveals that there was significant difference on the interest of Students and Enrolment of Islamic Studies in SSC Examinations.

Base on the findings; it was recommended that the interest of students need to be given serious consideration before their enrolment into Islamic studies class so that it will not have a negative effect on their performance. 



Background to the Study

          Islamic Education is a system which transmits the revealed and acquired knowledge to the younger generation of Muslims in order to prepare them for life and enable them to discharge their duties as the vicegerent of Allah on this earth

          Education is the first duty of a Muslim, male or female. Knowledge of God is equated with the process of learning and teaching. The well-documented process of preserving Islamic scripture demonstrate the early emergence of a literate tradition of its transmission among Muslim community from the beginning to commit the words of God and the teachings of Muhammed (SAW) to memory and to writing. (Douglas and Munir 2004). According to them, Islamic education can literally refer to efforts by the Muslim community to educate its own, to pass along the heritage of Islamic knowledge, first and foremost through its primary sources, the Qur’an and the Sunnah. This education of Muslims might take place in Mosques, Schools or Universities and other Organisations established by Muslims over the centuries.(Douglas and Muniru, 2004).

          Islamic Education is defined as the process by which values spelt out in the Holy Qur’an and the Traditions of prophet Muhammad (SAW) are handed over from generation to generation (Abiri and Jekayinfa 2010).

          Islam as a universal religion appreciated and recommends knowledge acquisition for human development and recognition of Almighty Allah as the creator of the cosmos. This is why the very first revelation to prophet Muhammad (SAW) was specifically on seeking knowledge thus:

“ Read in the name of your Lord who creates.

He creates man out of a (mere) clot of congealed blood.

Read! Your Lord is the most Bountiful He who teaches (The use of Pen).

He teaches man that which he knows not” (Q96:1-5)

          The above verses commended man to seek for knowledge not by reading alone but also by making use of pen for record purposes. Azeez and Adeshina (2013).

          Interestingly, the philosophy of Islamic education is to inculcate moral values that constitute a wide range of virtues of such as honesty integrity, tolerance, truthfulness, self discipline, humility, patience, industrious and others. Hence, morality should be the basis for every education given by a country to her citizen in order to record success. This is exactly what Islamic studies set out to achieve. Furthermore, the acquisition of the knowledge of Islamic moral value transform life of a  child to a meaningful one as he would be able to relate politely with his follow human beings which also make him to achieve Allah’s pleasure in the hereafter (Azeez and Adeshina (2013) Islamic studies is an academic study of Islam and Islamic culture. Nanji A.(1997).

          Islamic Studies is the totality of learning experiences which centre on the relationship between man and his creator and between man and his fellow man. Islamic studies is aimed at the recognition of Allah as the Creator and Sustainer of the Universe and the sole source of values. In the individual, it cultivates the sense of gratitude’s of Allah and submission to his guidance and moral law, both in our worship of Him and in our behaviour towards our fellow man. Islamic studies awakens the faculties of the intellect and reasoning of the child in accordance with Qur’anic Injunction which says:-

          “Will you not use yours reason?”

          “ Will you not ponder and reflect?”

It encourages the pursuit of useful knowledge in accordance with the saying of the prophet Muhammad (PBUH) thus:

“The search for knowledge is an incumbent duty on every Muslim, Male or Female”.

Islamic studies promotes the realization of human equality and brotherhood with emphasis on practical means of achieving social solidarity and ethic harmony in place of greed and selfishness. It is the concern of Islamic studies to ensure a balance development of the individual and community by giving him physical, social, intellectual, moral and spiritual training. Islamic studies instills in the heart the consciousness of the presence of Allah as a witness of all our actions, thought and behaviours. This acts as a control on wrong doing, whether in public or private and as a motivation to a good behaviour.( National Teacher Institute, 2000).

Islamic studies is one of the major subjects for the Senior Secondary School Students in the Art Department in lieu of Christian religious studies. It is a subject that principally focus on good knowledge of the Holy Qur’an and Hadith. It is a subject that teaches moral and the words of wisdom from God through the Prophets.

Islamic studies is one of the basic subjects in the current National Senior Secondary School Curriculum and one of the subject entered for by students in the Senior Secondary School Certificate Examination. This subject is sometimes made compulsory to be passed by students seeking admission into faculty of law  Arts and Education in the universities for Muslim students while Christian religious studies is for the Christians Abdul (2011).

However, Nigeria being a “Multi-Religion” nation has not realized importance of religious education. It regulates religions education to the background. It makes Islamic studies an elective subject and provides no adequate teachers in secondary schools (Azeez and Adeshina, 2013). According to National Policy on Education (2004), Islamic studies is not a core subject at the senior secondary schools, rather, it is an elective subject.

This gives the Senior Secondary School Students the option to either offer it or drop it. This is a factor that led to the statement of Bidmos (2003) that Islamic studies is offered by less than one percent of student population of any institution where it is offered at all (Azeez and Adeshina 2013). 




The study of motivation is concerned with why people have choose to behave in a certain way or chooses a particular course of action in preference to others. The underlying concept of motivation refers to some internal zeal or driving force within individual which energizes individual or group to carry out a specific course of action or to behave in a particular way. In order to achieve some goals to fulfill some needs or expectation. Individual have variety of economics, social and intrinsic needs and expectations in work place. There are many theories which attempt to explain motivation at work, this research work takes a look at these theories.

This study therefore set out to look at the concept of motivation as a means of enhancing workers effectiveness and efficiency in an’ organization using Lagos State Development Property Corporation Ilupeju Office as a case study. Descriptive Research design method was adopted in the designing or’ the findings.

The source of data collection was Primary and Secondary source with emphasis on Primary source. The instrument for data collection was questionnaire. Data collected were administered and subsequently analyzed with the use of statistical techniques called chi- square through Statistical Package for Social Sciences (S.P.S.S).

However major findings of the study were: that there is a significance relationship between promotion and workers effectiveness and efficiency, and that there is need to adopt a robust salary structure to enhance workers efficiency in an organization.

The study also confirmed that other fringe benefits such as car loan, equipment loan etc. should be incorporated with te motivational policy of organization to enhance workers efficiency and effectiveness.

Based on the findings of the study, it was recommended that a standard motivational policy should be formulated. Also in purposeful training opportunity should be granted amongst other in order to enhance workers e




There is a general believe that man has the natural tendency to be lazy with regards to work and he is being forced by circumstances to work. This idea about man still continue to create problems for the development process of the society in the face of abundant human and material resources resulting to low productivity. Low productivity is a problem that thrives in many societies particularly in the developing countries irrespective of constant efforts. A lot of money, energy and time are wasted which if properly utilized will yield higher productivity level and as such a greater wealth form the societies for the production of goods and services for the satisfaction of human needs. Thus when human resources are minimally utilized and maximum output are realized, it leads to realization of organization goals and predetermined objectives associated with these productive activities. The extent to which these human resources are effectively utilized, depends largely on some factors all which plays an important role in the production of goods and services’

Organizations, no matter their nature, structure and capacity  always aim at achieving their predetermined corporate objectives. Otherwise the survival of such organization will be more of a dream than reality. The success of an organization is often measured by the extent of how capable, dedicated, committed and motivated an employees are in an organization, though this can however be said to be independent on the attitude and morale of the workers in terms of their commitment and dedication towards the discharge of their oversight responsibilities. In all productive activities, the basic element and factors include land, labor and entrepreneur. The entrepreneur and the workers are both human and as such very important in any productive enterprise. They utilize the other factors for the realization of the goal of the enterprise it can then be adduced that human beings play a very vital role within any system and in particular industrial organization. For this reason alone they should be given a high consideration so that they can contribute effectively and efficiently during productive activities.




This research examines the Role of Manager in Small Scale Business Organisation with special reference to Top Paint Limited Lagos. The research adopted a survey research design. A well structured questionnaire was designed and administered to respondents. A sample size of Twenty (20) was drawn from the population of study. The sampling was made based on a simple random sampling technique.

The data gathered were presented in tables and analysed with simple percentages. The hypothesis formulated was analysed with the use of Chi-Square technique. It was concluded that – there is significant relationship between manager impact and Small Scale Organisation Performance. Recommendations were proffered that; It is of value for the organization to employ a well motivated and season managers at all levels of management, organizations should merge the right skill with right roles and duties, in order words, the right person should be engaged in doing the right job at the right time. It is also very important that management reward performance to encourage the mangers to use their skill to maximum capacity in attaining the objectives of the firm.




The manager is the life of the organization. The manager ensure that the organization perform to expectation, he must also ensure that the firm archive it purpose and goals, to do this the manager perform certain roles and duties ,this include organizing controlling, directing coordinating and leading. The manager may be the entrepreneur, sometimes he may not be, however, at all-times the manager must aggregate the resources of the firm to attain the firm’s goals and objectives of the firm.

The manager to be able to carry on this duties he must posses certain skills this include interpersonal skill, people skillConceptual Skills, People Skills, Technical Skills etc. Some managers demonstrate these skills very strongly while others only demonstrate it fairly. There are basically three levels of management within the business organization; these include the top management, the middle management and the lower management.

The various skills and duties of the manager is performed at different level of management.

This study explore the roles, the skills and the functions of the manager of small scale business at various levels of the organization. It also explores the performance contribution of each of the skills and roles to the health and goals attainment of the organization.


Most SMEs in Nigeria die within their first five years of existence, a smaller percentage goes into extinction between the sixth and tenth year while only about five to ten percent survive, thrive and grow to maturity. Many factors have been identified contributing to this premature death of SMEs. Key among them include: insufficient capital, irregular power supply, infrastructural inadequacies (water, roads etc.), and poor management.





1.1      Background to the Study

Life is a set of pursuits. No one can achieve a fulfilling and promising life without family, health, wealth, career, social obligations, intellectual satisfaction and spiritual enlightenment. To maintain the wheel of life moving, striking the balance is imperative. Work life balance means the harmonious and holistic integration of work and non-work so that people can achieve their potential across the domains in which they live (Kar, 2013).

Work Life Balance (WLB) is an area of increasing importance to both employees who need to balance work and non-work roles and to organisations seeking to improve their organisational effectiveness or competitive advantage (Gregory and Milner 2009). This growing interest in work-life balance has been driven by demographic changes in the workforce and by increasing recognition that work-life issues are highly salient for every employees (Spector e t al., 2004).

Employees experience more conflict between work and personal life as they continue to pursue the quality of life that they need (Casper, Avadhesh and Diwinder, 2011). Thus, successfully balancing work and family life is one of the major challenges facing current individual workers. Historically, work-life balance issues have been considered personal issues (Emslie and Hunt, 2009), and employers tend to perceive their employees’ needs such as childcare service and paid maternity leave as additional costs to the orgnisational. However, with environmental shifts and value changes of employees, employees’ desire for work-life balance has increased and employers have begun to offer more active support of their employees’ work-life balance in the developed economies (Thornthwaite, 2004). Thus, organizational efforts for ensuring employees’ work-life balance are needed and valued more than ever.

Many researchers have generally agreed on the important role of work-life balance as it is related with an employee’s psychological well-being and overall sense of harmony in life, which is an indicator of balance between the workplace role and the role in family (Clark, 2000). According to Clark (2009) work-life balance is the contentment and good functioning at work and at home with negligible role conflicts. Work-life balance is about finding the right balance between one‘s work and one‘s life (outside work) and about feeling comfortable with both work and nonwork commitments.

A central characteristic of work-life balance is the amount of time a person spends at work. There are indications that long work hours may harm personal health, endanger safety and increase stress. Developing economies like Nigeria are faced with serious economic challenges and labour market pressures added to poor social infrastructures, poverty, high unemployment and corruption. These conditions further exacerbate the work and life of the average Nigerian worker whose aim is to make a living and who may have to arduously build up accommodating arrangements and cognitive psychological coping behaviours that stimulate desirable satisfaction and effectual functioning both at work and at home. Most workers in Nigeria are affected by lack of work flexibility, elevated work pressures and long working hours; a situation that decreases their job performance (Fapohunda, 2014).

Cegarra-Leiva, Sánchez-Vidal and Cegarra-Navarro (2012), Ojo, Salau and Falola (2014), Fapohunda (2014) have all posited that work life balance practice enhances employees and organizational performance. But whether work life balance and organizational performance are negatively or positively related is an empirical fact that the present study anticipates to reveal. Thus, this study will critically investigate the relationship between work life balance and employees performance with a special reference to Guaranty Trust Bank Nig. Plc.




This study focused on the problems of financing of a small scale business with a case study of a garri processing industry in Enugu. Small and Medium Scale enterprises are important in the economic development of many countries (Braun, 2003a, Eunni, Brush & Kasuganti, 2007; Golding, Donaldson, Tennant & Black, 2008; Berisha-Namani, 2009). As such proper financing is paramount. This study focused problems SMEs face in accessing finance considering it’s the main factor to consider while setting up a business. The purpose of this study include: Examine the sources of finance the garri processing industry, Determine the extent of financing from the government and banks, Determine the effect of use of existing financial strategy on the growth of SMEs.

A survey research method was adopted with a systematic sampling technique was used and ANOVA was used for the analysis. After result from the study was discussed some recommendations were provided.




It is necessary to stress the point that to succeed in business require some measure of discipline.  Most industrialist expect to make a reasonable profit from the investment of time and resources, that they have to make in other to bring a project to fruition.

        While this may sound simple enough, the bother line is the fact in an economy wide context, the rate or level of reward that can accrue to various level of effort, discipline and productivity should never be allowed to get out of proportion in relation to effort put in.

        Experience has shown that industrial pursuits have been found to yield for the patient and disciplined industrialist rather than stand for business concern with all kinds of effort mostly unproductive and require no legitimate effort to reap profits in multiple fields.

        After considering the above mentioned statement of facts about industry.  The question is how far are we from being industrialized bearing in mind that it yields for disciplined and patient industrialist, all things being equal.

        Taking cognizance of the fact that a step forward is the beginning of a mile.  Some, therefore Nigeria’s business industrial evolution will only start when positive steps are taken towards adequate financing of small scale business.  The experience of newly industrialized countries has been an eye opener.

Finance is the greatest problem we are likely to face whenever we talk of establishing a small scale industry.  This is the most crucial aspect of business enterprise and a lot of controversy surrounding the problem of inadequate finance. A close look on the small scale industries/business, all over the country would help to throw further light on the effect of lack of fund on growing business.  The drastic effect is mostly felt when one tries to study the rate at which our young industries are gradually collapsing.  Even surviving ones are terribly looking for assistance that they are not sure of.

        Funds are scare, hence the growing industries as regarded in this part of the world as never-do-wells especially Nigeria.  When an economy is shaky, growing industries in that economy tend to suffer most and usually stand the taste of time.  Hence, an increase in the number of causalities in this regard.

        The researcher aimed at exploiting the possibilities, problems of financing small scale business/industries.  The project centers on management and financial problems

1.2 Statement of the Problem

Finance has been identified as the major underlying requirement and an important input factor in the development and industrialization effort.  Plant, machinery and equipment must be paid for as well as the development of managerial and technical expertise. The need for finance is seen as essential in the creation of a general economic environment conducive to sustained economic development. The task of development therefore, must involve the conversion of finance into the requisite factor inputs and the efficient deployment of such inputs.



Table of contents                                                                        page(s)



  1. Background of the study

1.2    Statement of the problem

1.3    Objectives of the study

1.4    Research questions

1.5    Significance of the study

1.6    Scope and limitation of the study

1.7    Organization of the study


2.1    Concept of town planning development

2.2    Urban land, planning and governance regimes

2.2.1 The pre-colonial era

2.2.2 The colonial era 

2.2.3 Post-colonial era 

2.3    The current urban planning practice

2.4    Federal Government – National Level Policy

2.5    State-led Town Planning

2.6    Challenges for the urban land administration, planning and governance system

2.7    Urban development systems

2.8    Critique of formal and informal urban development processes   

2.9    Recent initiatives to improve town development processes and their outcomes  

2.10  Town Urban planning and development

2.11  Challenges and problems of urban development

2.12 Initial Growth of Enugu Urban

2.13  Physical Planning Efforts in Enugu Urban 


3.1    Research design

3.2    The study area

3.3    Location

3.4    Sources of data 

3.5    Research instruments

3.5.1 Interview

3.6          Validity and reliability of the instrument 

3.7    Data analysis


4.1 Assessment of Growth Indicators in Abakpa Nike Enugu Urban.

4.2    Discussion of findings


5.1    Conclusion

5.2    Recommendations



The study was carried out on the problems of town planning development in Abakpa Nike, Enugu state, Nigeria. Town planning development is the process of developing urban, suburban and rural areas orderly. This study employed a Survey research design. Distribution of growth indicators in the study zone was effected for the same purpose.The data collected for this study were from both primary and secondary sources. Primary data were drawn from interviews and report and field observations. The principal source of secondary data was drawn from textbooks, Journals, reports, Internet websites and other related unpublished literatures written by different authors. The Statistical Package for Social Scientists (SPSS) on a computer set was used for the regression analysis and analysis of variance (ANOVA) test at 5% (0.05) level of significance.The researcher came up with two summarized results. The first is that there is tremendous population increase of the Enugu urban. The second revelation was that there is a weak relationship existing between the level of town planning development in Abakpa Nike, Enugu State and associated growth indicators.The study further recommended that the concerned governments of the state (state and local) should make a vigorous attempt at emplacing adequate physical, economic and social infrastructure to match the teeming population in the Enugu urban.  This can be achieved through the Environmental Planning and Management (EPM) process. 



  1. Background of the study

Town planning is a technical and political process concerned with the development and use of land, protection and use of the environment, public welfare, and the design of the urban environment, including air, water, and the infrastructure passing into and out of urban areas such as transportation, communications, and distribution networks. It can be referred to as urban and regional, regional, town, city, rural planning or some combination in various areas worldwide. Town planning takes many forms and it can share perspectives and practices with urban design (Robert, 2010).

Town planning development is the process of developing urban, suburban and rural areas orderly. Although predominantly concerned with the planning of settlements and communities, town planning is also responsible for the planning and development of water use and resources, rural and agricultural land, parks and conserving areas of natural environmental significance. The major reason for town planning is urbanization.

Urbanization is not a recent phenomenon in Nigeria. Indeed many ancient cities such as Enugu, Ile Ife, Kano, Ibadan, Benin and Sokoto have had a rich history of urbanization. Urbanization however increased significantly during the colonial administrations. It is apparent that the rate of urbanization in recent period has been vigorous, alarming and unsustainable. The most serious problems confronting cities, towns and their inhabitants as identified in Agenda (2010) include the following: Inadequate financial resources, lack of employment opportunities, spreading homelessness and expansion of squatter settlements, increased poverty and a widening gap between the rich and poor, growing insecurity and rising crime rates, inadequate and deteriorating building stock, services and infrastructure. Other problems include lack of health and educational facilities, improper land use, insecure land tenure, rising traffic congestion, increasing pollution, lack of green spaces, inadequate water supply and sanitation, uncoordinated urban development and an increasing vulnerability to disaster. All these have seriously challenged the town planning development in place like Abakpa Nike. The capacity of government at all levels to realize socio- economic development and environmental protection, which is all components of sustainable development, is challenged.

Nigeria as a nation has been experiencing an accelerated shift of her populations from rural to urban areas. This rapid rate of urbanization has engendered several challenges and problems in town planning development similar to situations in other parts of the world. The problems identified in Agenda (2010) are prevalent in Enugu state. Today’s Enugu city, according to Mabogunje (2012) is typified by substandard and inadequate housing, slums, and lack of infrastructure, transportation problems, low productivity, poverty, crime and juvenile delinquency. Urbanization, according to him is the root cause of the high rates of environmental degradation, pollution and social delinquency.

In order to address the problem of town planning development and promote sustainable development, the United Nations Millennium Declaration was adopted in September 2000, committing countries both rich and poor to do all they can to eradicate poverty, promote human dignity and equality and achieve peace, democracy and environmental stability. The goals include those dedicated to eradicating poverty, achieving universal primary education, promoting gender equality, reducing child mortality, improving maternal health, combating HIV/AIDS, malaria and other diseases, ensuring environmental sustainability and developing a global partnership for development. Nigeria is a signatory to the Millennium Declaration and has a responsibility to implement the goals.

Various scholars have studied the challenges of town planning development in Nigeria. Some of them include Falade (1999) whose study focused on the challenges of a sustainable Nigeria, Abumere (2002) whose research centered on urban governance and the challenges of urban poverty, Odeyemi (2002) who did a study on gender and urbanization and Olanrewaju (2003) who focused on sustainability and urban poverty.

However, since urban development occurs in a continuum, this paper focuses on the problems of town planning development in Abakpa Nike Enugu Nigeria.






This research topic can not be understood without a concise and explicit definition of Behavioural modifications in organizational settings like Dangote Cement Company, Gboko Benue State as case study.


                   Behaviour modification entails increasing prospect of positive behaviour and reducing likelihood of inappropriate behaviour. Modification is a programme of planned change and improved performance. Since individual employee has highly developed faculty, their capacity to learn is unlimited. However, the extent to which management can get desired behaviour from their employees depends on how well they can modify or shape their behaviour. This is closely followed by what is referred to as “reinforcement principles”.

                   Reinforcement principle is an external explanation of behaviour. It is anything that increases the strength of response and tends to induce repetitions of behaviour that preceded the reinforcement. Thus, reinforcement is environmental influence that follows a response and has the capacity to shape behaviour. We shape behaviour by systematically reinforcing each successive step that moves individual to the desired state.

          Lewin has it that, it is a programme of planned change and improve performance developed, which involves the management of three-phase processes, which include;

                    Unfreezing-reducing those forces which maintain behaviour in its present form, recognition of the need for change and improvement to occur.

                   Movement: Development of new attitudes or behaviour and the implementation of the change.

                   Refreezing: Stabilizing change at new level and reinforcement through supporting mechanisms, for example policies, structure or norms.

                   French etal list eight specific components of a planned change effort related to the above process which has: initial problem identification, obtaining data, problem diagnosis, action planning, implication, followed-up and stabilization, assessment of consequences and learning from the process.

                   The identification could be explained to mean that, an employees or individuals attitude is based on the belief that behaviour is generally predictable.


          The statement of the problem serves to elaborate deeply upon the information implied in the title of the study. It is an interrogative statement which asks about the assured or proposed relationship between two or more variables. It is a statement that help clarifies, outlines, limits and bring into being a distinct image of the problem to be investigated. Statement therefore shows emphasis placed to arriving at relevant results in this fact finding mission.

                   This topic is chosen with the intension of finding out what reinforcement technique should be adopted or administered to staff in an organization that will enhance increase in performances with particular reference to Dangote Cement Plc Gboko Benue State. The research work will furthermore examine or study workers attitude to work in the process of discharging their duties or carrying out their responsibilities.




This study explored ownership structure and corporate governance and its effects on performance of firms in Nigeria with reference to banks. The study revealed that there was no significant difference between type of ownership and financial performance, and between banks ownership structure and corporate governance practices. Further results revealed that there was significant difference between corporate governance and financial performance of banks. However, foreign-owned banks had slightly better performance than domestically-owned banks. This study recommends that corporate entities should promote corporate governance to send a positive signal to potential investors. The Central Bank of Nigeria (CBK) should continue enforcing and encouraging firms to adhere to good corporate governance for financial institutions for efficiency and effectiveness. Finally, regulatory agencies including the government should promote and socialise corporate governance and its relationship to firm performance across industries. The empirical results indicate that firm performance is in negative and significant relation to board size, CEO duality, stock pledge ratio and deviation between voting right and cash flow right. On the other hand, firm performance is in positive and significant relation to board independence and insider ownership. 



Corporate governance broadly refers to the mechanisms, processes and relations by which corporations are controlled and directed. Governance structures and principles identify the distribution of rights and responsibilities among different participants in the corporation (such as the board of directors, managers, shareholders, creditors, auditors, regulators, and other stakeholders) and includes the rules and procedures for making decisions in corporate affairs. Corporate governance includes the processes through which corporations’ objectives are set and pursued in the context of the social, regulatory and market environment. Governance mechanisms include monitoring the actions, policies, practices, and decisions of corporations, their agents, and affected stakeholders. Corporate governance practices are affected by attempts to align the interests of stakeholders. Interest in the corporate governance practices of modern corporations, particularly in relation to accountability, increased following the high-profile collapses of a number of large corporations during 2001–2002, most of which involved accounting fraud; and then again after the recent financial crisis in 2008. Corporate scandals of various forms have maintained public and political interest in the regulation of corporate governance. In the U.S., these include Enron and MCI Inc. (formerly WorldCom). Their demise is associated with the U.S. federal government passing the Sarbanes-Oxley Act in 2002, intending to restore public confidence in corporate governance. Comparable failures in Australia (HIH, One.Tel) are associated with the eventual passage of the CLERP 9 reforms.

Since 2001, Enron Xerox, WorldCom had been caught of getting involved in accounting scandals, which leads to the credibility of corporate financial reports under suspicion, furthermore, shocking investors’ confidence. Consequently, corporate governance mechanism has been a crucial issue discussed again. Sarbanes-Oxley Act was enacted in 2002 to enhance corporate government mechanism which is viewed as the priority of financial revolution, in the expectation that governance mechanism may be reinforced, public confidence retrieved, accuracy and reliability of financial information assured.

Berle and Means (1932) set forth that ownership dispersion implies management is distinguished from ownership, which, as Jensen and Meckling (1976) emphasize, may contribute to agency problems between managers and shareholders or shareholders and debtors. On the other hand, Shleifer and Vishny (1986) and Morck, Shleifer and Vishny (1988) detect the phenomenon of ownership concentration. La Porta et al. (1999) and Claessens et al. (2000) usher in the conception of ultimate controller; they define firm ownership as voting rights, unearthing that many controlling shareholders of listed firms predominate firms by means of pyramid structure and cross holding, which could result in central agency problem.




This project work is aimed at examining the training secretaries as an effective tool in information and Communication Technology in every organization.Training can simply be defined as the ability to achieve a particular skill or knowledge to do a particular job, while information and communication technology on the other hand is the study of use of electronic equipment for storing or analysis information. It is the bedrock for national survival and development of rapidly changing global environment. The prospective and present secretaries should be given training within and outside the country and adequate financial support should be given to them in the course of their training.


1.0 INTRODUCTION           

The vital role of training secretaries in an organization and its effect on Information and Communication Technology cannot be over-emphasized.It is importance for organization to create an easily adapted  labour force in this time of technological changes by systematic training so long as secretaries are used to obtain organization goals, they should be given proper training as an effective tool in information and communication in order to make them productive. The fundamental goal of any personnel policy is to obtain maximum utilization with the firm of the potential ability to each individual worker. To achieve this goal, a sound training in this information and communication technology programme is mandatory.  With this goal in mind, the training manager with the assistance of heads of other departments should plan the training on information and communication technology programmed for categories of secretaries. Individual acquire one type of training or the other right from the beginning the first training which a child receives is from the parent, the society and formal education setting.           

 Training is to help employees to contribute their maximum usefulness to the firm at the shortest possible time, so it is something that is done once for new employee, it should be a continuous process in every organization and in the life of every individuals. Training is directed towards changing the behaviour of attitude of an individual to achieve an acceptable rescue and she must also retain in information technology so as enable her meet the satisfaction of her employer. The numerous benefits which the employees derived from training cannot be over-emphasized. Money spent alone in training is money well invested. 

Information technology is the bedrock for national survival and development in a rapidly hanging global environment and challenges us to devise bold and courageous initiatives. Without technology Nigeria would have still be in the dark, not knowing what s going on in other developed countries the growing use of Information and Communication Technology (ICT) worldwide has resulted in increasing awareness of the critical role that information play in supporting the development process. Training of secretaries in information technology makes them skillful in their profession and has a wider general knowledge of techniques, which may be required in the future to meet anticipated future needs organization.


Every organization adopts different strategies towards improving, the skill of their employees on technological problems in order to ensure effective realization of the organization goal. Meanwhile, one of the strategies of improving human skills in an organization is through training but it is painful that most of the well-known organization in the country do not lay much emphasis on training of their employees on the new techniques and the resulted in low productivity as well as low profit.

On the other hand, it is also noted that few of the organization that train staff fail to adapt appropriate technique in carrying out training programme for their employees and consequence of this led to poor performance on the part of the employees and wastage of money the might have been spent in training such.

It is also observed that technological equipment needs to be carried out by organization to their employees are not done accordingly and this lead to de-moral of workers and consequently leads to poor productivity. 




This research project titled “The impact of on-the-job training to effective performances of secretaries” was carried out using Union bank of Nigeria PLC, Challenge, Ibadan as case study. Top executive and practicing secretaries were used to gather information on the above topic questionnaires and ink views were the methodology adopted.         

It was discovered that trained played a major in the impact of or the job training to effective performances of secretaries but it was not in isolating as other factors also contributed to the performance of secretaries. It was been recommend to all students and secretaries should make use all the available training facilities at their disposal meaningfully.

Conclusively of impact on the job training to effective performance secretaries cannot be over emphasized.




Secretaries are not born but made, although there are people with the potentiality of becoming good, effective and efficient secretaries. Before anybody can be called a Secretary, she must have unclear gone certain trainings. The period of training varies from time to time and depends on the level of operation.In other words, the degree of training will determine where the secretary works.

Generally, it is however required that a person must have gone through series of trainings before she can qualify as a secretary.          

During the period of training, no matter how short or long at takes, it is expected that all the skills and knowledge required of her to be able to discharge her duties effectively must have been acquired.          

Having acquired these, the end result is to be able either to impact these skills and knowledge into others or make the best use of them in various places where such are needed.



Secretaries are not born but made, although there are people with the potentiality of becoming good, effective and efficient secretaries. Before anybody can be called a Secretary, she must have unclear gone certain trainings. The period of training varies from time to time and depends on the level of operation.In other words, the degree of training will determine where the secretary works.

Generally, it is however required that a person must have gone through series of trainings before she can qualify as a secretary.         

 During the period of training, no matter how short or long at takes, it is expected that all the skills and knowledge required of her to be able to discharge her duties effectively must have been acquired.          

Having acquired these, the end result is to be able either to impact these skills and knowledge into others or make the best use of them in various places where such are needed.




This research project “THE IMPACT OF INPLAINT TRAINING ON JOB PERFORMANCE ON SECRETARIES IN ORGANISATIONS” was carried out using ECO BANK OF NIGERIA PLC Ikotun, Lagos State as a case study. Top executive and practicing secretaries were used to gather information on the above topic, questionnaire and interview were the methodology adopted. It was discovered that training played a major impact on the job performance of secretaries, but it was not in isolation of other factors which also contribute to the performance of secretaries.         

It was recommended among other things that student and secretaries should make use of all the available training on job performance of secretaries cannot be over emphasized.




Secretaries are not born but made, although there are people with the potentiality of becoming good effective and efficient secretary. Before anybody can be called a secretary, he/she must have undergone certain training which varies from time to time and depends on the level of operation. During the period of training, no matter how short or long it takes, it is expected that all the skills and knowledge required of her to be able to discharge her duties effectively must have been acquired.

Having acquired these, the end result is to be able to either impact this skill and knowledge unto others or make the best use of them in various places to effectively perform the work of a secretary after training. The secretary either lives up to the expectation by meeting the requirement of the job or fails her duties. Whatever happens to the performance of a secretary after training could be attributed to the quality and quantity of his or her training to a great extent.         

Nevertheless, training remains a great contributing factor to the performance of secretaries.




This project points out the important and necessity of good human relations aimed at improving secretarial functions in an organization. Essentialities of Good Human Relations itself are a reflection of effectiveness and efficiency of the secretary. The success and growth of an organization is based among other competing factors on the effectiveness of the secretary applying good human relations with his or her co-workers and outsiders.The following are outlines treated in the study:Ø  What is the implication and meaning of Essential human relations and computerization?Ø  The secretary function.Ø  Applying essential human relations to secretarial functions.Ø  Qualities of a secretary.Ø  Essential human relation in offices.Ø  Importance of essential human relations in offices.Ø  Cardinal principles of essential human relation.



The motive of the research that leads to this topic is to look into and study the good human relations of a secretary to the enlistment of an organization. It will be helpful for the growth of an organization if the issue of good human relations development is allowed and likewise the organizations staff and customers will be equally encouraged and treated in the same manner. Processing good human relations with direct experience will lead to effective performance of secretaries in organizations. The improved performance of any organization, be it the government or private, depends on how well its members are trained i.e. How the secretaries relate with the management team, co-staffers and the customers. Good human relations of a secretary in an organization lead to general improvement in any section in an organization because by paying positive attention to the boss, it can lead to promotion of the secretary. 




This study examines the effects of office leadership structure on the productivity of personnel in an organization. To achieve the purpose of the study, the survey research design was adopted, the study drew a sample of fifty (50) respondents from the population size using convenience sampling technique. Primary data were collected through questionnaire forms, while the chi-square statistical instrument was used for data analysis. Findings from the study revealed that the is excellent means of communication between the personnel and management of the organization for effective leadership structure, modern communication gadgets have helped to make this possible, the organization set goals and targets for the employees to meet and often pushes the personnel to meet up schedules, from the research question one, the findings revealed that there is effect of leadership structure on the productivity of personnel in an organization findings from research question two revealed that there is benefits of office leadership structure to personnel’s productivity, findings from research question three revealed that the is benefit of appropriate office leadership structure technology of the productivity in an organization of personnel. It was however recommended that personnel should have the most important piece of the office leadership structure in organization for productivity. that personnel should be the right person in the right job at the right time and with the right behaviors is essential to scale organizations, processes, and systems.




There is hardly any organization that does not have profit and growth as its main objectives. The growth of a firm is principally measured on the percentage of market share captured and client served. By deciding how to approach the markets and Customers, employees are place into different strategic positions to execute the strategies and pursue objectives established by the organization. The placement of organizational members into strategic positions of responsibility with authority with a view to achieving organizational objectives is structuring, hence organizational structure is sine qua non to continuous existence of every organization. Designing structure that fits company needs is a major challenge because appropriate structure determines performance of organization. Empirical evidence by Weir (1995) in his effort to establish the relationship between organizational structure and corporate performance concludes that firms that adopted appropriate structure yield higher profits than those that do not while Williams (1997) confirms a positive relationship between organizational structure and strategic planning. However, every structure has its advantages and disadvantages structure is depended on the type of of leadership structure in organization. Four aspects of leadership structure are considered: The number of layers in hierarch of the organization, the nature of formalization, the nature of internal and external boundaries that exist in the organization and the nature of technology (appropriate) adopted by the organization. The employee’s performance is represented by Supervisor’s rating, Quality and quantity, Goal accomplishment, Efficient and effective, Dependable and enthusiastic, Ability and capability. Given the importance of structure to the performance survival, and sustainability of companies and contributions of the brewing sector to the economy, this research therefore deems it necessary to investigate whether appropriate structure is a critical success factor for success of the organization in Nigeria and the extent it has helped in the performance of its employees. In recent years, there have been many organizations that are downsizing due to slow periods (Caudron, 1996). Typically, those workers that were laid off tend not to be rehired with the same organization, leaving them with no option but to start all over. This type of organization tends not to see the value of their workers. Organizations that do see the value of their workers create a culture of mutual trust between management and employees. This mutual trust has the opportunity to not only occur between management and employees, but also with customers and suppliers. These organizations are also known as high performance organizations (Phillips, 1997). The reason high performance organizations have high trust among co-workers as well as among management is because they empower their employees. This empowerment requires management to place trust in the workers to finish the task(s) they are assigned to complete (Costigan, Ilter and Berman, 1998). An organizational climate of trust enables employees to surface their ideas and feelings, use each other as resources, and learn together. Without trust people have a tendency to keep to themselves, rather than share their thoughts, which inhibits creativity (Jordan, 1999). Individuals want to work in an environment of trust and respect where they have the ability to make contributions to the organizational goals and objectives. They want to be able to have the opportunity to show management that they can accomplish a task with the creativity obtained from working in teams. High performance organizations offer individuals the opportunity to obtain the level of success they desire. According to the U.S. Department of Labor Office of the American Workplace (1994), Workers gain the opportunity to make informed decisions that will affect the service or product they offer. When combined with information sharing, the result is greater job satisfactions and an employee commitment to high quality and increased customer satisfaction.

High performance organizations share any information regarding the organization with their workers. This sharing provides workers with the knowledge they need to perform their job well and to enjoy what they are doing. The literature review section will discuss each component (trust, job satisfaction, and high performance organization vs. traditional hierarchical organization) further.

1.2 Statement of the Problem

The leadership structure is faced with mixed performance. Evidences from the leadership structure in some organization confirm that quite a number of organizations are performing very poorly due to bad leadership structure, in some cases, they goes into liquidation, while few others are performing excellently well using all known performance indicators. The essence of this study is to determine whether adopting appropriate structure is one of the critical success factors that supports productivity personnel that are performing well in the sector and the extent to which appropriate structure has help the performance of its personnel. However, the studies have established that efficient and effective performance depend on the designing and adoption of a fitting structure by the organization, in other words, no effective and efficient leadership structure if the structure of the organization does not support the people who work within the system that provide the key element to determine its success.

1.3 Purpose of the Study

The main purpose of this study was to assess the effect of leadership structure on the productivity organizational personnel in an organization. Drawn from the above broad purpose are the following specific purposes:

1. to determine the effect of leadership structure on the productivity of personnel in an organization?

2. to know the benefits of office leadership structure to personnel’s productivity?

3. to ascertain the benefit of appropriate office leadership structure technology of the productivity in an organization of personnel.




Our research was exclusively on work motivation, we examine progress made in theory and research on needs, traits, values, cognition, and affect as well as three bodies of literature dealing with the context of motivation: national culture, job design, and models of person-environment fit. The major problem of the study is necessitated by the fact that most organization are performing below expectations notwithstanding the amount of motivational tools adopted; and also to highlight on organizational unique corporate culture. The research explored the following objectives among others. One’ concept of motivation and its strategies; two-motivational factors that positively affects organizational performance in Nigeria and tools that facilitates effective motivational planning and implementation. The study used both primary and secondary sources of data. A total number of 92 frequency distribution; percentages and chi-square(x2) were used in testing the hypothesis. The research findings reflects our conviction that organizations and people want results not minding the fact that many organizational motivation strategy may not encourage productivity. This addresses itself to a comprehensive, total approach to productivity problems as affected by poor motivational strategies. It is underlined that motivational factors affecting employee productivity or performance in the banking sector are of broadly the same as those affecting non-bank institutions. We conclude that there is a significant positive relationship between organizational motivation and employee performance, and that organizational motivation influences employee performance as well as affecting management decision significantly. We conclude that there is a significant positive performance, and that organizational motivation and employee performance, and that organizational motivation influences employee performance as well as affecting management decision significantly. We recommend that management executive should realize that people are unique and sometimes irrational and complex and may not be motivated with the same motivational tools.


Title Page                                  –           –           –           –           –           i

Approval Page                                        –           –           –           –           –           ii

Certification Page                 –           –           –           –           –           iii

Dedication                                                      –           –           –           –           –           iv

Acknowledgments                                          –           –           –           –           –           v

Abstract                                                          –           –           –           –           –           vi

Table of contents                         –           –           –           –           –           vii

List of Tables                                                  –           –           –           –           –           ix



1.1       Background of the Study                   –           –           –           –           –           1

1.2       Statement of the Problem             –           –           –           –           3

1.3       Objectives of the Study                      –           –           –           –           –           3

1.4       Research Questions      –           –           –           –           –           3

1.5       Hypotheses of the Study                    –           –           –           –           –           4

1.6       Significance of Study              –           –           –           –           –           4

1.7       Scope of the Study                             –           –           –           –           –           5

1.8       Limitations of the Study               –           –           –           –           5

1.9       Definition of Terms                            –           –           –           –           –           5




2.1       Introduction                                       –           –           –           –           –           8

2.2       Conceptual Framework              –           –           –           –           8

2.3       Theoretical Framework        –           –           –           –           –           8




3.1       Introduction                   –           –           –           –           –           51

3.2       Research Design            –           –           –           –           –           51

3.3       Sources of Data                                 –           –           –           –           –           51

3.4       Data Collection Instrument        –           –           –           –           52

3.5       Population of the Study              –           –           –           –           52

3.6       Sample Size and Sampling Techniques          –           –           –           52

3.7       Method of Data Analysis         –           –           –           –           53

3.8       Validity of Research Instrument             –           –           –           53

3.9       Reliability OF Research Instrument           –           –           –           –           54


4.1       Introduction                –           –           –           –           –           55

4.1       Presentation of Collected Questionnaire            –           –           55

4.2       Presentation of Responses         –           –           –           –           56

4.3       Test of Hypotheses     –           –           –           –           –           64


SUMMARY OF RESEARCH FINDINGS, CONCLUSION      RECOMMENDATIONS                                          

5.0       Introduction                           –           –           –           –           69

5.1       Summary of the Research Findings          –           –           –           69

5.2       Conclusion                                                     –           –           –           –           70

5.3       Recommendations                     –           –           –           –           70





Table 4.1:        Response Rate from Respondents      –           –           55

Table 4.2:        Representation of Respondents Educational Qualification.   –           56

Table 4.3:        Representation of the Respondents’ Sex           –           56

Table 4.4:        Do you agree that Motivation has impacts on

organizational performance?                           –           –           –           57

Table. 4.5:       Do you perform optimally when  Motivated.      –           58

Table 4.6:        Employees’ output in your bank depends largely on Motivation       58

Table 4.7:        Do you agree that Motivation affects organizational’ productivity? 59

Table 4.8:        Do Motivation enhances the actualization of organizational goals?   60

Table 4.9:        Do Motivation affects your quality of work in your organization?    60

Table 4.10:      How satisfied are you with the organization Motivation strategies? 61

Table 4.11:      What can you say with the level of impact Motivation has yielded   in the  organization?                                        –           –           –           62

Table 4.12:      How satisfied are you with the overall quality of Motivation in your organization?                                          –           –           –           62

Table 4.13:      Is your organizational Motivational strategies dynamically

inclined?                                                          –           –           –           63

Table 4.14:      Observed Frequency of questions 4 to 8.   –           64

Table 4.15:      Expected Frequencies for Hypothesis II.       –           65

Table 4.16:      Chi Square Calculated for Hypothesis II.       –           65

Table 4.17:      Observed Frequency of questions 8 to 11.   –           66

Table 4.18:      Expected Frequencies for Hypothesis III.         –           67

Table 4.19:      Chi Square Calculated for Hypothesis II.        –           67




At the dawn of this new millennium, Miner (2003) concluded that motivation continues to hold a significant position in the eyes of scholars. “If one wishes to create a highly valid theory, which is also constructed with the purpose of enhanced usefulness in practice in mind, it would be best to look to motivation theories . . . for an appropriate model”. Miner’s conclusion is based on a comparison with other middle range theories of organizational behavior (OB). The question remains as to whether, on an absolute standard, motivation theory and research have fared well over the last quarter of a century. In answering this question, we provide a definition of the construct and an assessment of how the field of motivation in the workplace has evolved and progressed since the year in which the last chapter (Korman et al. 1977) devoted exclusively to this topic appeared in the Annual Review of Psychology (ARP).

We selectively review theory and research, emphasizing work published in the past decade, 1993–2003, with special emphasis given to research on contextual effects and mediating mechanisms. This is because scholars (e.g., Pinder 1998) have pointed to the power of context to moderate opportunities for, and constraints against, organizational behavior. In addressing this issue, the chapter concludes with an assessment of the degree to which progress has been made to predict, understand, and influence motivation in the workplace.

Work motivation is a set of energetic forces that originate both within as well as beyond an individual’s being, to initiate work-related behavior and to determine its form, direction, intensity, and duration (Pinder 1998). Thus, motivation is a psychological process resulting from the interaction between the individual and the environment. Accordingly, the importance of context is acknowledged throughout our analysis.

 However, because of space limitations, we focus primarily on national culture, job design characteristics, and person-environment fit, omitting reviews of other exogenous sources of motivation (e.g., organization climate and culture, leadership, and groups and teams). Job design is traditionally included in reviews of motivation. National culture and person-environment fit are relatively new to this literature, hence our choice of these three contextual variables.

The role of human motivation has always been considered by psychologists to be a very difficult undertaking, especially because motivation is something inside the organism. But the fundamental difficulty has actually been self imposed or, more specifically, imposed by false philosophical assumptions. Two key assumptions were that: (a) only material events could be causal, and (b) only entities that were directly, externally, perceivable could be admitted into the realm of science. Accepting these positivist premises meant that: (a) consciousness could not be considered a cause of action; and (b) making valid inferences about internal events, especially if they were mental events in other people, was logically impermissible.

Historically, motivational psychologists have tried to conform to these strictures by externalizing or materializing their key concepts. Skinnerian behaviorism, for example, externalized motivation by attributing it to reinforcers (consequences of action) and treating the human mind as an epiphenomenon. Drive-reduction theorists like Hull kept motivation inside the organism but attributed it to strictly physiological mechanisms. Both approaches assumed the validity of psychological determinism—the doctrine that man has no choice with respect to his beliefs, choices, thinking or actions. Both also barred introspection as a scientific method on the grounds that it could not be publicly verified and that, even if it were, the data obtained thereby were causally insignificant (due to determinism or materialism).

Beginning in the late 1960s the positivist paradigm in psychology began to fall apart for a number of reasons. First, it had lost support in philosophy (e.g., Blanshard, 1962). Second, the materialist approaches did not work. Human action cannot, in fact, be understood by looking at man only from the outside or only at his internal physiology.The recognition of these facts ushered in the “cognitive revolution” in psychology; it became the dominant paradigm by the end of the 1970s or early 1980s.


The problem with most organization has been how to identify and adopt a suitable motivational strategy to enhance workers performance and attain organizational goals and objectives. However, three major problems prompted the urge to carry out the research.




            This study primarily aims at finding out the impact of internal control system on the profit performance of commercial banks in Nigeria with an empirical study on Orient Bank of Nig. Plc and United Bank of Africa Plc.

            Internal control systems impact on commercial banks might be as a result of non-adherence to the system or stringent, inflexible adherence on the system. These two extremes will invariably have adverse effect on the profit performance of the commercial banks and as such the management will always try to strike a balance or trade-off for their profit maximization.

            The paper therefore tends to evaluate the extent of adherence to internal control system, its impact on the profit performance of OBN PLC and UBA PLC and control strategies to be adopted to revitalize or moderate the system.

            This project is divided into five (5) chapters –

Chapter One: This is the introductory chapter that provides information about internal control system. This chapter gives insight of the problem identification, objectives and significant of study, hypothesis to be tested and scope and limitations of the study.

Chapter Two: This is the Literature Review which makes good references to people that carried out the studies on internal control. It includes the importance and qualities of good internal control and also qualities expected of bank staff. Chapter Three: This includes Research design, scope and methodology.

Chapter Four: This involves presentation and analysis of data collected.

Chapter Five: This includes the Summary, Recommendation and Conclusions.



Title Page                                                                                                                   i

Approval sheet                                                                                                         ii

Dedication                                                                                                                 iii

Acknowledgement                                                                                                   iv

Preface                                                                                                                       v

Table of Content                                                                                                      vi


1.1       General Introduction                                                                                   1

1.2       Problem Identification                                                                                2

1.3       Statement of Objectives                                                                              3

1.4       Significant of Study                                                                   3         

1.5       Hypothesis (formulation and method of testing)                4         

1.6       Scope and Limitations                                                                                 7

1.7       Definition of terms                                                                                      8


2 .1      Introduction                                                                                                  11

2.2       Definition of internal control                                                                     14

2.3       Types of Internal control                                                                            18

2.4       Structure of Internal control                                                                       21

2.5       Importance of Internal control                                                                   27

2.6       Qualities of good internal control system                                       28

2.7       Elements of financial / accounting internal control              38       

2.8       Specific areas of internal control                                         43       

2.9       Users of internal control system                                                                52

2.10    Electronic Data processing and internal control                      55

2.11    Banking Approach to Internal Control                                                     64

2.12    Expected qualities of banking staff for affective internal control 68


3.1       Research Design                                                                                           72

3.2       Scope                                                                                                             72

3.3       Methodology                                                                                    73

3.3a     Primary source of data                                                                                73

3.3b    Secondary source of data                                                                           81

3.4       Determination of sample size                                                                    82

3.5       Design of Strategic Position and Action Evaluation  (SPACE)       83


4.1       Questionnaire distribution, collection and analysis                  84

4.2       Departmental collection and usage of questionnaire              84

4.3       Testing of Hypothesis and Analysis of Data                                           85


5.1       Summary                                                                                                       110

5.2       Limitation of Results                                                                                   111

5.3       Recommendation                                                                    112    

5.4       Conclusion                                                                                                    114




Internal control is the set of accounting and administrative control and practices that helps managers in operating their organization more effectively and efficiently. It ensures that both the accounting and administrative activities are in order with the laid down procedures, standards, and statutory requirements. It also detects deviation if any and calls for immediate corrective measure. In any profit oriented organization, the objective of management is to maximize profit, and internal control is a technique that can be of assistance in attaining such maximizations.

Banking is a venture undertaken primarily for profit and whose operation should at  least include taking money on account and releasing of such money wholly or partly on demand or authority of the depositor.

An important object of banking particularly in the developing countries is the promotion of economic development. In pursuance of this economic development as well as banks’ profitability, banks tends to improve on their services by devising methods of sound and effective system of internal control.

This study therefore, intends to evaluate how the internal control policies have affected the profit performance of commercial banks with particular reference to Orient Bank of Nigeria Plc and United Bank for Africa Plc.


There have been incessant cases and stories been told about high frequency of fraud, embezzlement, overcharging, manipulation, missing files and ledger cards and other banking malpractices in banks today, with the management and shareholders not knowing how to handle the adverse situation.

The Orient Bank of Nigeria (OBN) Plc and United Bank of Africa (UBA) Plc were not left out in these increase in crime – wave problems and banking malpractices, despite the existence of inter-control and devices adopted to detect fraud. This situation has culminated in the lack of confidence by the staff, shareholders and customer over the growth and profitability of the banks.

Moreso, with the proliferation of banks and also the increase in rural banking, with commercial bank’s branches, the volume of accounting records has drastically increased, thereby necessitating the appraisal of the adequacy and reliability of records, and overall efficiency of operations.

Furthermore, with the public interest in the “truth and fairness” of financial statements – profit and loss account and balance sheet, whose stratum of reliable is on the internal control system, the research is therefore aimed at investigating the extent of adherence to the internal control system and its impact on the profit performance of the banks.


The objective of this research include among others the following:

  1. To identify and appraise the internal control designed, installed and operated by the management of OBN and UBA with a view to assessing its impact on profit performance.
  2. To examine the extent of adherence or compliance to the policies, standards and procedures by the members of the staff in order to recommend operating improvement.
  3. To identify possible deficiencies and weaknesses of the existing internal control to find means of ameliorating them.
  4. To review the profit performance of the banks OBN and UBA and relate it to their internal control.
  5. To critically analyze the effectiveness, adequacy and applicability of the various internal control.
  6. To offer useful recommendation to proper design, installation and operation of an adequate and good internal control system.



          Deposit Money Banks are the backbone of the economy of any country. They are the institutions specifically designed to further the capital formation process through the attraction of deposits and the extension of credit (  Dhanuskodi, Thangavelu, Venkatachalam & Sudalaimuthn, 2007). Despite these important roles, deposit money banks are exposed to financial risks among many other risks. Financial risks reflect possibility of loss associated with liquidity, capital adequacy, credit, profitability and market. These risks, if not properly identified, evaluated, monitored and controlled could jeopardize a bank’s operations or undermine its financial conditions. In extreme cases, it could lead to a distressed or failed bank with its ripple effects on all bank stakeholders such as loss of deposits, investments, employment, credibility by depositors, shareholders, banks staff, and bank regulators, examiners, supervisors and auditors respectively. This Project uses growth models, capital adequacy model, assets quality models, earnings quality models, liquidity models, charts and tables to analyze and evaluate the trend and comparative financial performance of Oceanic Bank International Plc, First Bank Plc and Access Bank Plc for the financial periods spanning 2003 to 2007. Based on the results of the analytical models applied on the ratio type of data collected from the case studied banks, it is discovered that the three reviewed banks are well capitalized. They exhibited a stable trend in the quality of their earning assets and are highly liquid. However, the earnings quality of these banks have been a disturbing one as it continuously moved downwards year-wise. To reverse this declining earnings quality trend, various cost reduction and cost control measures are recommended given the fact that the quality of these banks assets are in good shape.


Title Page                                                                                          i

Certification                                                                                      ii

Dedication                                                                                         iii

Acknowledgement                                                                             iv

Abstract                                                                                            v

Table of Contents                                                                              vi-x

List of Boxes                                                                                     xi

List of Figures                                                                                   xii

List of Tables                                                                                    xiii

Chapter One:  Introduction

1.1 Background of the Study                                                             1

1.2 Statement of the Problem                                                             4

1.3 Objectives of the Study                                                                5

1.4 Research Questions                                                                      5

1.5 Scope and Limitations of the Study                                              6

1.6 Significance of the Study                                                             6

1.7 Profile of Selected Deposit Money Banks                                               7

          1.7.1  Oceanic Bank International Plc                                        7

          1.7.2  First Bank of Nigeria                                                       7

          1.7.3  Access Bank Plc                                                              8

1.8 Operational Definition of Key Terms                                           8

References                                                                                11-12

Chapter Two:  The Review of Related Literature

2.1 The Development of Banking System                                           13

          2.1.1  Definition and Classification of Banking Institutions                  13

          2.1.2  Development of Deposit Money Banks in Nigeria              14

          2.1.3  Functions of Deposit Money Banks                                  17

2.2 Organisational Structure of a Typical Nigerian Bank          17

2.3 Regulatory Environment of Banks in Nigeria                              19

          2.3.1  Reasons for Bank Regulation                                           19

          2.3.2  Major Banking Laws, Guidelines & Standard in Nigeria    20         Banks and Other Financial Institutions Act of 1991 (As Amended)                                     20         Companies and Allied Matters Act of 1990    21         Bank Employees Etc (Declaration of Assets)Act of 1986 As Amended                                      21         Failed Bank (Recovery of Debts) and Financial Malpractices in Banks Act 1994 as Amended 2004                                         21         Nigerian Deposit Insurance Corporation Act 2006                                                      22         Central Bank of Nigeria Act, 2007                22         Dishonoued Cheque (Offences) Act, 1977     22         Prudential Guidelines for Licensed Banks      23         SAS 10: Accounting by Banks and Non Bank Financial Institutions (Part I)                        23

          2.3.3  Regulators of Banks in Nigeria                                         23

                  Central Bank of Nigeria                                23

                  Nigerian Deposit Insurance Corporation                  24

2.4 Banking Distress and Crisis                                                                   25

          2.4.1  Condition Occasioning Bank Crisis                                   25

2.5 Financial Statements of Banks                                                     25

          2.5.1  Meaning and Objectives of Financial Statements               25

          2.5.2  Bank Income Statement Format                                        26

          2.5.3  Bank Balance Sheet Format                                              27

          2.5.4  Types of Financial Statement Analysis                              27

2.6 Frame Work for Evaluating Bank Performance                          28

          2.6.1  Analyzing Bank Performance using Financial Ratios       28

          2.6.2  Analyzing Bank Performance using CAMELs Rating                   29

2.7 Capital Adequacy                                                                        30

          2.7.1  Meaning, Characteristics and Functions of Bank Capital    30

2.7.2  Basel Agreement on International Capital Standards                   31

                  Basel I                                                         32

                  Basel II                                                       33

          2.7.3  Comparison of the Changing Rules for International Regulation of Bank Capital                                              34

                  Features of Basel I Rules                                        34

                  Features of Basel II Rules                                      35

2.8 Assets Quality (Credit Risk Analysis)                                           36

          2.8.1  Credit Facilities – Defined                                                         36

          2.8.2  The Six Basic C’s of Lending                                           36

          2.8.3  Important Elements in Establishing a Well-Written Loan Policy                                                                             38

          2.8.4  Classification of Credit Facilities and Provisioning           39

                  Performing Credit/ Provisioning                              39

                  Non-Performing Credit/ Provisioning             39

          2.8.5  Loan Review Procedures                                                  40

          2.8.6  Warning Signs of Weak Loans and Poor Lending Policies  41

2.9     Management Quality                                                                43

          2.9.1  Introduction: Corporate Governance Principles                 43

          2.9.2  Corporate Governance: Regulatory Authorities                  44

          2.9.3  Corporate Governance: Supervisory Authorities                44

          2.9.4  Corporate Governance: Equity Ownership                         44

          2.9.5  Corporate Governance: Board of Directors                        45

          2.9.6  Corporate Governance: Management                                 46

          2.9.7  Corporate Governance: Internal Auditors                          46

          2.9.8  Corporate Governance: External Auditors                         47

2.10 Earnings                                                                                    48

          2.10.1 Meaning and Functions of Bank Profit                              48

          2.10.2 Composition of Bank Profit                                             49

          2.10.3 Banks Earnings Evaluation Factors                                   49

2.11 Liquidity                                                                                    50

          2.11.1 Functions of Bank Liquidity                                            50

          2.11.2 Theories of Bank Liquidity                                              51

          2.11.3 Considerations in Selecting Liquidity Sources                            52

          2.11.4 Bank Liquidity Evaluation Factors                                   53

2.12 Sensitivity to Market Risk                                                                   53

          2.12.1 Market Risk Evaluation Factors                                        54

References                                                                                                55-58

Chapter Three:       Research Design and Methodology:

3.1 Research Design                                                                          59

3.2 Nature and Sources of Data                                                                   59

          3.2.1  Secondary Sources                                                           59

3.3 Method of Data Collection                                                           60

          3.3.1  Validity and Test of Validity                                           60

          3.3.2  Reliability and Test of Reliability                                     61

3.4 Population and Sample Determination                                         61

3.5 Methods of Data Presentation                                                      62

          3.5.1  Data Presentation                                                            62

          3.5.2  Data Analysis                                                                  62

          3.5.3  Research Questions and Analytical Techniques or Models  62

References                                                                                                71

Chapter Four: Data Presentation and Analysis of Findings:

4.1 Introduction                                                                                72

4.2 Data Presentation and Analysis I                                                 72

          4.2.1  Comparison of Banks Equity                                            72

          4.2.2  Comparison of Banks Deposits                                         76

          4.2.3  Comparison of Banks Earnings                                         78

          4.2.4  Comparison of Banks Earning Assets                                81

4.3 Data Presentation and Analysis II                                                83

          4.3.1  Bank Performance Based on Capital Adequacy                           84

          4.3.2  Bank Performance Based on Assets Quality                      85

          4.3.3  Bank Performance Based on Earnings Quality                             89

          4.3.4  Bank Performance Based on Liquidity Sufficiency            93

          4.3.5  Bank Performance Ranking Sector-Wise                           98

References                                                                                                99

Chapter Five: Summary of Research Findings, Conclusions and Recommendations

5.1 Introduction                                                                                 100

5.2 Summary of Research Findings                                                   100

5.3 Conclusions                                                                                 102

5.4 Recommendations                                                                        103




Box 1:                   Bank Income and Expenses                                              49

Box 2:                   Shareholder Funds Growth Model                                    63

Box 3:                   PAT Growth Model                                                                   63

Box 4:                   Deposits Growth Model                                                   64

Box 5:                   Earning Assets Growth Model                                          64

Box 6:                   Tier 1 Risk Base Capital Model                                        65

Box 7:                   Total Risk Base Capital Model                                         65

Box 8:                   Provision for Loss Model                                                 66

Box 9:                   Loan Loss Expenses to Net Interest Income Model            66

Box 10:        Non-Performing Loan Model                                            66

Box 11:        Loan Loss Expenses to Gross Earnings Model                             67

Box 12:        Net Interest Margin Model                                                        67

Box 13:        Return on Total Assets Model                                          68

Box 14:        Return on Equity Model                                                   68

Box 15:        Loan Advances to Total Deposits Model                           68

Box 16:        Liquid Assets to Total Deposits Model                             69

Box 17:        Savings-Demand Deposits to Total Deposits Model           69

Box 18:        Time or Term Deposits to Total Deposits Model                70


Figure 1:      The Banking Risk Spectrum                                             2

Figure 2:      Organisational Chart for Typical Deposit Money Bank       18

Figure 3:      Bank Equity Sizes Chart                                                  73

Figure 4:      Equity Growth Chart                                                       74

Figure 5:      Bank Deposit Sizes Chart                                                 76

Figure 6:      Deposits Growth Chart                                                    77

Figure 7:      Profit After Tax Chart                                                     79

Figure 8:      Profit After Tax Growth Chart                                         79

Figure 9:      Earning Assets Chart                                                       82

Figure 10:    Earning Assets Growth Chart                                           82

Figure 11:    Loss Ratio Chart                                                             86

Figure 12:    Loan Loss Expenses to Net Interest Income Chart             86

Figure 13:    Non-Performing Loan Ratio Chart                                    87

Figure 14     Loan Loss Expenses to Gross Earnings Chart                    87

Figure 15:    Net Interest Margin Ratio Chart                                       90

Figure 16:    Return on Total Assets Chart                                           91

Figure 17:    Return on Equity Chart                                                    91

Figure 18:    Loan Advances to Total Deposits Chart                                      94

Figure 19:    Liquid Assets to Total Deposits Chart                              95

Figure 20:    Savings-Demand Deposits to Total Deposits Chart            95

Figure 21:    Time or Term Deposits to Total Deposits Chart                 96

LIST OF Tables

Table 1:       Banking Type Firm                                                          14

Table 2:       Deposit Money Banks in Nigeria 1892-1959                      15

Table 3:       Consolidated Banks and their Component Members Banks 15

Table 4:       Components of On-Balance Sheet Risk Weighted Assets   33

Table 5:       Non-Performing Credit and Provisioning                          40

Table 6:       Indicators of Weak Loan and Inadequate Lending Policies  42

Table 7:       Key Players and their Responsibilities in Bank Governance and Risk Management                                   43

Table 8:       Banks Equity Size                                                           73

Table 9:       Equity Growth Indicator                                                  73

Table 10:      Deposit Size                                                                    76

Table 11:      Deposit Growth Indicator                                                          76

Table 12:      Banks Year-Wise Earnings                                               78

Table 13:      Earnings (PAT) Growth Indicator                                     79

Table 14:      Banks Earnings Assets                                                     81

Table 15:      Earning Assets Growth Indicator                                               81

Table 16:      Bank Capital Adequacy as at 2007                                   84

Table 17:      Assets Quality Statistics for three Banks                          85

Table 18:      Earnings Quality Statistics for three Banks                       90

Table 19:      Liquidity Sufficiency Statistics for three Banks                94



1.1   Background of the Study

                   Deposit Money Banks are the backbone of the economy of any country. They are the determinant factors to bring the development of the country; They serve as bridges between savings and investments. Furthermore, deposit money bank are the institutions specifically designed to further the capital formation process through the attraction of deposits and the extension of credit ( see Dhanuskodi, Thangavelu, Venkatachalam & Sudalaimuthn, 2007:2).

                   Various work have been conducted to recognize the pivotal role of deposit money banks, then referred to as commercial banks, in development of a country. Salvage (1979), Kanu (2005), Adekanye (1986), Ekezie (1997) and Rose & Hudgins (2008); highlight the important roles of deposit money banks to include: acceptance of deposits, granting of credit facilities, financing foreign transactions, offering of trust services, discounting services, financing e-commerce, safe keeping of valuables, managing investments, implementation of monetary policies and foreign reserve management.

                   Despite these important roles, deposit money banks are exposed to a wide array of risks: financial operations, business and events risks (see figure below). Financial risks reflect possibility of loss associated with liquidity, capital adequacy, credit, profitability and market. While operational risks reflect uncertainty of earnings due to failures in computer systems, management errors, and employee misconduct. Business risks are associated with a bank’s business environment, including macroeconomic policy concerns, legal and regulatory factors, and the overall financial sector infrastructure and lastly, event risks are exogenous risk like political crisis, that could affect bank’s operations.

Source: (Greuning & Bratanovic, 2003:4).

These risks, if not properly identified, evaluated, monitored and controlled could jeopardize a bank’s operations or undermine its financial conditions. In extreme cases, it could lead to a distressed or failed bank with its ripple effects on all bank stakeholders such as loss of deposits, investments, employment, credibility by depositors, shareholders, banks staff, and bank regulators, examiners, supervisors and auditors respectively.

                   In view of the dynamic nature of deposit money banking system soundness and its susceptibility to financial risks, various evaluative approaches have been developed by different scholars to provide early warning signs about the health of banks.

                   Dick (2003) evaluated the capital adequacy impact on banking operation of Societal General Bank Limited using chi-square technique of analysis. This technique suffers from objectivity as data analyzed were from questionnaire and interview (which are subjective opinions of individuals) and not from the bank financial statements.

                   Anyanwu (2002), in his research, evaluated the impacted of credit and management on the commercial bank profitability using regression analysis. This technique though appropriate for test of relations or impact, is however dumb on the over all financial performance of the selected banks he studied.

                   Dhanuskodi, Thangavelu, Verkatachalam & Sudalaimuthu (2007) compared the profitability performance of commercial banks in Ethiopia using profitability ratios and percentage growth ranking. Their work focus on profitability to the detriment of capital ratios, liquidity and assets quality ratios which are measures of capital adequacy, liquidity sufficiency and assets quality. Besides, foreign banks were used which did not relate to the Nigeria environment.

                   Pak & Huh (1993), compared Korean banks’ performance with Asian and American banks using financial ratios. The study made use of aggregate ratios as against individual bank ratios and hence do not reflect the individual performance of those banks.

                   Other bank evaluation model is stock valuation model. This tied to market price of bank’s stock as against the operating performance as disclosed in bank’s financial statements.

                   Having reviewed the shortcomings of various banks performance evaluation models used by different scholars, the purpose of this study is to analyze the trend and comparative financial performance of three selected Nigerian deposit money banks for the financial periods spanning 2003-2007 using Uniform Financial Institutions Rating System (also known as CAMELs Rating). CAMELs rating involves rating the overall financial performance of banks based its capital adequacy, asset quality, management efficiency, earnings Quality, liquidity sufficiency, and sensitivity to market risks. The First Bank of Nigeria Plc, Oceanic Bank International Plc and Access Bank Plc are cases under review.

                   To assure the tentativeness and credibility of this study, the follows tools will be employed: textbooks, various annual reports of selected banks, journals, Central Banks of Nigeria publications, World Bank Publications, Basel Agreement on International Capital Standards, analytical tables, charts, financial ratios or models, and percentage growth analytical techniques.

                   The data collected for the purpose of this study will be presented in a non-technical descriptive and pictorial manner. And finally, the conclusions to be reached and the recommendations to be made would assist depositors, shareholders, creditors, bank staff, bank management and auditors to identify a sound or a problem bank before making an interested decision.




This study examines the non-financial motivation and worker’s performance in Nigerian civil service with particular reference to Imo State Civil Service. The main objectives of the this study are: to find out if there is a significant relationship between workers participation and high performance, examine the relationship between non-financial motivation and employees’ high performance , discover if high performance is basically a function of non-financial incentives and discover the various motivational techniques/strategies. To achieve these objectives, the researcher made use of primary sources (mainly with questionnaire and observation) and secondary sources to collect data and information. This work was analyzed quantitatively with simple percentage and the hypotheses were tested with Chi-square to validate the findings. Based on the data collected and analyzed, the findings show that achievement of high performance is more of a question of non-financial motivation and not necessarily financial incentives, both financial and non financial incentives play a role towards employee’s high performance, there is a relationship between non-financial motivation and employees’ performance; there is a relationship between workers’ participation and their performance. Also it was discovered that there is lack of regular promotion, existence of authoritarian leadership style, irregular trainings, inadequate participatory management/workers’ involvement in decision making, poor communication, etc which have contributed to low morale and performance in Imo State Civil Service. So, based on the findings, the recommendations are: encouragement of employee involvement/participation in decision making, recognition of employees’ efforts, presence of regular promotion, establishment of appropriate job design (job enrichment), regular strategic training plans, existence of democratic leadership style, use of adequate disciplinary measures, etc.


Title page    –        –        –        –        –        –        –        –        –        i                                    

Certification –       –              –        –        –        –        ii                                             

Approval page-    –        –        –        –        –        –        –        –        iii

Dedication- –        –        –        –        –        –        –        –        –        iv      

Acknowledgment –            –        –        –        –        –        v                                   

Abstract –   –        –        –        –        –        –        –        –        –        viii                                                   

Table of contents –          –        –        –        –        –        ix                                  


1.1     Background to the study-        –        –        –        –        –        –        –        1

1.2     Statement of problem-   –        –        –        –        –        –        5

1.3     Objective of the study-   –        –        –        –        –        –        6                          

1.4     Significance of study-    –        –        –        –        –        –        7

1.5     Scope and Limitations of the study –      –        –        –        9                            


2.1         Literature Review –   –        –        –        –        –        –        10     

2.1.1      Motivation –    –        –        –        –        –        –        –        10

2.1.2      Perspectives on Motivation –       –        –        –        –        –        34

2.1.3      Types of Motivation –        –        –        –        –        –        –        50

2.1.4      Non-Financial Motivation –          –        –        –        –        –        55

2.1.5      Non-financial Motivational Factors / Devices-          –        –        56

2.1.6      Performance-   –        –        –        –        –        –        –        81

2.1.7      Gap in Literature-      –        –        –        –        –        –        87

2.2         Hypotheses –   –        –        –        –        –        –        –        88

2.3         Theoretical Framework –    –        –        –        –        –        89

2.4         Methodology – –        –        –        –        –        –        –        91

2.4.1      Research Design    –  –        –        –        –        –        –        91

2.4.2      Method of Data Collection –         –        –        –        –        –        92   Population of the Study –   –        –        –        –        –        92   Sample Size and Sampling Techniques –         –        –        –        92   Sources of Data Collection –        –        –        –        –        –        92   Method of Data Analysis – –        –        –        –        –        94     


3.1.1      Evolution of Nigerian Civil Service-      –        –        –        95

3.2         Historical Background of Imo State Civil Service –  –        119   

3.2.1      Structure and Organization of Imo State Civil Service –     120

3.3         The Functions of Nigerian Civil Service –        –        –        –        124

3.3.1      Principles/Characteristics of Nigerian Civil Service- –        128   

3.3.2      Problems of Nigerian Civil Service-       –        –        –        134


  • Data presentation, Interpretation and Analysis –      –        –        136
    • Hypotheses Testing –          –        –        –        –        –        –        154
    • Discussion of Findings –     –        –        –        –        –        160


  • Summary –  –        –        –        –        –        –        –        –        168
    • Conclusion –         –        –        –        –        –        –        –        –        170
    • Recommendations –       –        –        –        –        –        –        171

Bibliography –      –        –        –        –        –        –        –        176

Appendices –        –        –        –        –        –        –        –        184




          The actualization of national development is mainly carried out by public organization (most especially civil service) and its efficiency and effectiveness is determined by the performance of its employees. Besides, the performance of its employees is mainly determined by the level of motivation in the organization.

          So, understanding why people do the things they do on the job is not an easy task for management of an organization, whether private or public. Every organization is concerned with what it should do to achieve sustained high level of performance from its employees, which can be achieved with motivation (Nosiri, 2008:1). Kreitner and Kinicki (2004:250) view that “effective employee motivation has long been one of management’s most difficult and important duties”.

          Even though, managers and administrators determine what actions to be performed and how it should be performed in the organizations, they must equally identify or determine how to energize or motivate employees to optimize their performance. The long-term key to success in business is to create jobs that optimize the organization’s requirements for productivity and efficiency while simultaneously motivating and satisfying the employee who perform those jobs (Griffin and Moorhead, 2007:118). According to Barnard cited in (Shafritz, et. al, 2005:93);

[An] essential element of organizations is the willingness of persons to contribute their individual efforts to the cooperative system. The power to cooperation, which is often spectacularly great when contrasted with that even of large numbers of individuals unorganized is nevertheless dependent upon the willingness of individual to cooperate and to contribute their efforts to the cooperative system. The contributions of personal efforts which constitute the energies of organizations are yielded by individuals because of incentives.        

          Based on this, the concept, motivation is vital to all organizations and the difference often observed between highly effective organizations and less effective one lies in the motivational profiles of their members. Francis (cited in Obijuru, 2012:8) concludes this fact by saying that “you can buy a man’s time, you can buy a measured man’s physical presence at a given place, you can even buy a measured number of skilled muscular motions per hour a day but cannot buy loyalty; you cannot buy devotion of hearts, mind and souls. You have to earn these things.”

This shows that managers must be effectively be committed to employ appropriate motivation to earn workers loyalty, citizenship, devotion, commitment, zeal etc.

Administrators or managers have tried in finding the proper application of motivational devices in order to achieve high performance of workers for organizational productivity. However, it has been observed that there is an excessive reliance on financial incentives/motivation as the core or only device to energizes the behaviour of workers towards achieving

organizational goals/objectives (most especially in public organizations) to some, remuneration and economic or financial motivation or incentives constitute  the most important aspect of personnel management. This is in line with Fredrick Taylor’s view that economic rewards play a central role in the motivation of workers in organization.

          Researchers have studied and found out that financial incentives in some situation cannot solve the issue of increasing worker’s morale. It has shown that non-financial incentive has also played an effective role in motivating workers towards high performance in organization. (see Ghosh and Ghorpade, 2009; Kinick and Williams, 2011; Robbins, 2001; Kreitner and Kinicki, 2004 and Griffin and Moorhead, 2007).

          In the same vein Dewhurst, (2009:2) view that:

Companies around the world are cutting back their financial incentive programme, but few have used other ways of inspiring talent…..Numerous studies have concluded that for people with satisfactory salaries, some non financial motivators are more effective than extra cash in building long-term employee engagement in most sectors, job functions and business contexts, many financial rewards mainly generate short-term boosts of energy, which can have damaging unintended consequences.  

          This shows that non-financial motivation like, the presence of democratic leadership style, effective communication, workers involvement/participatory management, effective job design, organizational harmony, good physical working conditions, employee empowerment, etc can play a role towards energizing or directing the behaviour of workers towards achieving organizational objectives/goals.

          The Civil Service in Imo state, and Nigeria at large, which is the live-wire of the state machinery and a veritable tool for national development charged with the responsibility of implementing public policies and programmes and exercising the executive authority of government to achieve the complex and technical goals or objectives of its government need effective application of motivation by the management to perform effectively.

          Many researches or works have treated on the motivation of workers in Nigerian Civil Service with great emphasis on financial incentives. However, this study will set to look at the motivation of workers towards achieving high job performance in Imo State Civil Service by focusing on the aspect of non-financial motivational techniques to increasing workers morale towards high performance and productivity. This work will center on training, democratic leadership style, employee involvement/participation, free flow of communication and effective job design, promotion as indices of non-financial motivation.


          The most crucial and essential requirement for achieving high performance and productivity in organization is the presence of motivation. The absence of motivation adversely affects productivity.

 There is widespread existence of ineffectiveness and inefficiency in the civil service in Imo state and Nigeria at large. One major cause of organizational inefficiency and ineffectiveness is the problem of motivation to workers in civil service in Nigeria. However, in spite of the acknowledgement and reviews on problems of motivation (most especially on financial aspects) in Imo state civil service (and Nigeria at large) the problem on how to raise  and sustain motivation remains a recurrent one which has invariably lead to job dissatisfaction, absenteeism, organizational conflicts, lateness to work, low level of organizational citizenship, frequent occurrence of strikes and other negative work-related behaviours or indiscipline that militates against the survival of organization. These problems have led to the need or call for application of non-financial incentives towards achieving high productivity in organizations.

          The problem focus of this study is to make a general assessment of non-financial motivation as a major factor of high performance, try to explain the link between non-financial incentive and high performance and the link between employees’ participation and their performance. Also explain how significant and effective non-financial motivation is in Imo State Civil Service.



                                                    TABLE OF CONTENTS

         Title-  –  – –  –  –   –   –   –  –   –  –  –   –  –  –  –  –   –  –  –  –  —  –  –   –  –  –  –  –  –   –   –  – – i

         Certification –  –   –  –  –  –  –  –  –  –  –  –  –  –  –  –  –  –  –  –   –  –  –  –  –   –  –  –   –  –  –   – ii

         Dedication –  –  –  –  –  – –  –  –  –   –  –   –  —   –  –    –  –  –  –  –   –  –  –  –  -iii

         Acknowledgement –   —  –  –  –  –  –  –  –  –  –  –  – –  –  –  –  –  –  –  –  –  –  –  –  iv

         Abstract –  –  –  –  –  –  –  –  –  –  –   –  –  –  –  –  –  –  –  –  –  –  –  –  –  –  –  –  –  –  – –  –  – – – -v

         Table of Content –   —  –  –  –  –  –  –  –  –  –  –  –  –  –  –  –  – –  –  –  –   –  –  – –  –  -iv

         List of Tables

Chapter One: Introduction

1.0       Introduction    –             –           –           –           –           –           –           –        1

1.1       Background Information           –           –           —          –           –           –        1

1.2       Problem Statement      –                  –           –           –           –           –        4

1.3       Objectives of the Study          –        –           –           –           –           –        6

1.4       Research Hypotheses  –           –         –           –           –           –           –        6

1.5       Significance of the Study       –                  –           –           –           –        7

Chapter Two: Review of Related Literature

2.1       Forest Conservation and Management         –           –           –           –        9

2.2       Current Status of Forestry Policy and Practice in Nigeria —    –      10

2.2.1    Rational for Forest Conservation and Management   –      –     12

2.2.2    Concept of Participatory Forest Management            –                  13

2.2.3    Common Terms used in Community Forest Management         15

2.3       Community Based Participation and Management    –          17

2.3.1    Approaches to Community /Participatory Forest Management –   17

2.3.2    Property Right Regimes over Natural Resources          –           –      19

2.3.3    Community Based Forest Management and Conservation in Nigeria      20

2.4       Stake Holders Participation in Forest Management in Nigeria –    23

2.4.1    Community Forest Management Committees (FMCs) in Nigeria     24

2.4.2    Why Community Forest Management Committees   –            –  25

2.5       Theoretical Framework                    –           –           –      –  –    –  28

2.6       Analytical Framework            —           –           –           –           –      30

Chapter Three: Research Methodology

3.0       Research Methodology           –  

3.1       The Study Area           –           –         –           –           –           –           –      33

3.2       Sampling Procedure    –           –           –           –           –           –           –           –      34

3.3       Method of Data Collection     –                 –           –           –           –      34

3.4       Method of Data Analysis       –                   –           –           –           –      34

3.5       Model Specification    –           –         –           –           –           –           –      34

3.5.1    Likert Scale Technique ……      –           –           –           –           –      34

3.5.2    Probit Model –     –     –     –       –     –     –      –           –           –           –      35

3.5.3   Student t-test               –           –             –           –           –           –           –      36

3.5.4   Student t-test     –  –  –  –  –  –  – –  –  –  –  –   –   –   –   –   –   –   –  –   –   –   –  –    36

Chapter Four: Results and Discussion

4.1      Forest Management Committee Structure, Composition and Management –   –   -38

4.1.2   Nature of Activities of FMCs  –  –  –   –   –  –  –  –  –  –   –  –  –  –  –  –  –  – 40

4.1.3   Forest Administration  –  –  –  –  –  –  –  –  –  –  –  –   –   –  – –  –  –  –  –  –  –  –  –   41

4.1.4   Nature of Forest Management in the Study Area and Access to the Forest – – –  –  43

4.2      Intensity of Forest Management Practices in Communities with FMCs and Communities without FMCs ——- 44

4.3     Comparison of Household Income from Forestry between Communities with FMC and those without FMC 46

4.4     Factors Influencing the Perception of the Local People as Regard the use of FMCs for Forest Management 49

4.4.    Empirical Result –   –   –   –   –   –   –   –   –   –  –   –   –   –   –   –   –   –  –  –  –  50

4.5   Constraints Encountered by FMCs-  –   –  –  —   –   –   –   –  –  –   –   –  –   –  –   –  52

Chapter five: Summary, Conclusion and Recommendation

5.0   Summary, Conclusion and Recommendation –  –   –  –  –  –  –  –  –  –  – –   55

5.1   Summary  –   –   –  –   –    –    –    –   –  –  –   –     –   –   –   –   –   –   –  –  –   –   –   –    55

5.2   Conclusion – – – – – –   —   – – – – – – – – – –   –   –  –  –  –  –  –  –  –   –  –   –  –  56

5.3   Recommendation  – –  –  –  –   –  –   –   –   –  –   – – –   –   –  –  –  – 57



                                                             List of Tables                                                  

4.1    Characteristics of FMCs as given by the Leaders-  –  –  –   –   –   –   –     39

4.2    Activities of FMCs as given by the Leaders-   –   –   –  –  –   –  –   –       40

4.3    Responses of the Leaders on the Effectiveness of Forest Management Activities 42

4.4    Opinion of Respondents as Regard the Type of Forest Management, Access to the Forest and Membership of FMC in the Communities

4.5    Likert scale result on the intensity of forest management activities 45   

4.6    Student t-test Result on the Management Activities Practices in Communities with FMCs and those without FMCs — – -46

4.7   Responses relating to income derived from forestry/forest products 48

4.8   T-test Result on Comparing Household Income from Forestry in FMC and Non FMC Communities    – –  –  –  –  –   49

4.9:  Description of Explanatory Variables used in the Perception Model 50

 4.10  Result of Binary Probit Regression Analysis –  –   –  –  –  –  –  –  –    -52

4.11 Ranking of Constraints Encountered by FMCs.  —  –  –  –  –  –  –  – –  53

                                                      List of Appendices

Appendix 1.  Interview questions administered to the leaders.

Appendix 2. questionnaire  administered to the study respondents

Appendix 3. Likert Scale Result on the Intensity of Forest Management Activities In Communities Without FMCs

Appendix 3. Likert Scale Result on the Intensity of Forest Management Activities in Communities Without FMCs

Appendix 4   Likert Scale Result on the Constraints of FMCs

Appendix 5   E View Probit Result on the Perception of the Local People on the Use of FMC For Forest Management

Appendix 6   SPSS output on student t-test for the intensity of forest management activities in communities with and without FMCs appendix  7 SPSS oput result on student t- test for the income derived from forestry/forest products in communities with and without FMCs.


Out of all the forests and forest reserves in Nigeria that remained relatively undisturbed, significant portions of them have been lost in the last two decades. As these natural forest ecosystems disappear, so do many of the goods, which they provide. In a bid to incorporate local people into the management of community forest, Cross River State became the pioneer state in introducing forest management committees (FMCs) to co-manage the forest resources of the state alongside the states forestry department, hence the spring board for this research. It is aimed at examining the performance of FMCs in the management of forests in Cross River State. Information were obtained from 15 leaders of randomly selected FMCs through interview questions, and 90 other respondents using a set of structured questionnaire. The data were analysed using descriptive statistics, binary probit model, student t-test, and likert scaling techniques.  The intensity of forest management practices was higher in communities with FMCs than in those without FMCs. This showed significance different (t=4.234,p < 0.05) in the two communities. Average household income from forestry/forest products in communities with FMCs, and those without FMCs also indicated significant difference (t=1.972,P < 0.05). The income was significantly higher in communities without FMCs than in those with FMCs. Among the factors influencing the perception of the local people as regard the use of FMC for forest management, five were statistically significant, age P(0.0309), education P(0.0172), income P(0.0378), presence of erosion in the communities P(0.0445) and forest use P(0.0149) showed positive influence on the perception. The Likert scale rating of the constraints encountered by FMCs indicated lack of commitment of members, change in government policies, financial constraints, inter and intra-community conflicts, inadequate support from community leadership and negative attitude of community to forest conservation as the most challenging constraints to the FMCs. Finally, it was recommended that government should initiate policy to encourage communities to organize themselves into groups for involvement in forest management. The initiatives should be tailored towards policies and programs that cut across a review of the land use act, provision of finance, formation of cooperatives and substitution of wood usage among the rural households. This will be effective in the conservation and management of forest through FMCs.      

                                                                Chapter one


1.1         Background Information

Forest and tree resources are of extreme importance to mankind. They provide the resources for a multiple of products, which feature in peoples day to day lives (Falconer, 1990). The contributions of forests to sustainable livelihood cannot be over emphasized. Forest which include all resources that can produce forest products, namely, woodland, scrubland, bush fallow and farm bush and trees on farms, as well as ecosystem dominated by trees, provide household with income, ensures food security, reduce their vulnerability to shocks and adversities and increase their well being (Arnold, 1998).

Out of all the forests and forest reserves in Nigeria that remained relatively undisturbed until the 1980s, significant portions of them have been lost in the last two decades. As these natural forest ecosystem disappear, so do many of the goods and services, like timber, fuel wood, water shed, charcoal, pharmaceutics, erosion control and prevention, soil stabilization, food, fruits/nut etc, which they provide.

  Estimates of forest cover range from 9.7 million hectares to 13.5 million hectares in Nigeria (FAO 2005a). This extensive vegetation has over the years reduced as a result of the various human activities. According to FAO (2005a), forest area declined during the 1990s at an estimated annual rate of 2.6% or 398,000 hectares per year caused by agricultural expansion, encroachment, over harvesting, bush burning, illegal harvesting and de-reservation. As a consequence, the benefit which forest bestowed on the people is becoming more difficult and expensive to acquire. Nigeria’s total forest area in 1990 stood at 14,387,000 hectares. But in 1995, it stood at 13,780,000 hectares with a total change, (1990-1995), of -607,000 hectares at an annual change of -121,000 hectares (i.e-0.9%) (Eboh and Ujah, 2000).

Government of Nigeria (1997) noted at the fifth session of the United Nations Commission on Sustainable Development that the bulk of this forest cover is the Savannah woodland type. This is about 70% of the open natural forest, with the remaining 30% closed forest. The closed forest includes mangrove and coastal forest (22%), fresh water swamp (38%) and low land wet forest (40%). It also went further to state that the southern rainforest, the source of the country’s timber resource, covering only two percent of the total land area in Nigeria is divided into lowland rain forest in the south and mixed deciduous forest to the North.  These forest types, although heavily degraded, are the main remaining sources of hardwood timber- meliaceae and leguminosae species such as khaya ivorensis (Lagos mahogany), Entadrophragma spp, lovoa trichilioides (cedar) and Gosweilerodendron balsamiferum (agba) are characteristics of the rain forest area, whereas sterculiaceae, ulmaceae and moraceae species such as Nesogordonia papaveritera (otutu), triplochiton scleroxylon (obeche), celtis spp and clorophora excels (iroko) characterize the semi deciduous forest. These forest areas are being depleted at an annual rate of 3.5 percent. And if this continues the country’s forest reserve might disappear in future (Status of tropical forest management, 2005).

Ensuring that these forest wood trees are maintained requires both intra – and inter generational sustainability. In other words, a sustainable and productive forest reserve resource base can ensure enduring food and environmental security (FAO, 1997).

Forest conservation is defined as actions taken in management of a forest that result in maintenance of the possibilities for future forest related benefits (Wollenberg, Nawir, Uluk and Pramono, 2001). For Forest Wood Trees, conservation means the sustainable management of the species for the products it yields in order to ensure availability in the future. Conservation of forest wood tress and indeed biological resources can be in-situ or ex-situ. In situ conservation of biological resources involves conservation of ecosystem / species in their natural surroundings while ex-situ conservation involves the conservation of components of biological diversity outside of their natural habitat (domestication) (Laird, 2002). As stated in article 8 of the convention on biological diversity, in-situ conservation of forest resources can be achieved, among others, through the establishment of a system of protected areas. Ex-situ conservation can be achieved through the establishment of gene bank, cultivation of species in lots or in agro forestry systems, recovery and rehabilitation of threatened species and for their introduction into their natural habitats under appropriate conditions, among others.

 Conservation initiative will be more successful if the local / indigenous people participate. This is based on the advantages that can be gained by drawing on indigenous knowledge of the forests and forests products, and by building on the sustainable systems, of use that local people often seem to have created (Redford and Mansour, 1996).

            In principle, local people own the forest, but the management and control of forest reserves, which cover around three-quarter of forest area, is rested in the state governments (Status of tropical forest management, 2005). Participatory resource management is often seen as an appropriate solution to reducing resource degradation and it is generally assumed that granting property rights over local commons would ensure the equitable and sustainable use of environment resources. Through local participation, nearby communities would be engaged as stake holders in managing the resources, thus ensuring commitment to long term management goals (Chukwone, 2008)

             In Nigeria, management of forest resources, especially national parks and forest reserves are in the hand of the government and local participation is limited. The first forestry act enacted in 1937, established the forest reserve system under the state governments. A more comprehensive forest law was latter established in 1956- the law of preservation and control of Eastern Nigeria. There are also state forestry codes like the Cross River state forestry code of 1999. However, there is a draft for National forestry act still undergoing approval. Poor management often results, in a lack of control of resource and conflicts among resource users (Olaleye and Ameh, 1999). Some states have enacted specific regulations to monitor and control the reserves, but the continuing high rate of deforestation suggests that overall control has not been effective. Even in free forest communities, government forest commission approve the cutting of timber resources and collect permits even after the exploiter has obtained necessary permission from the community who are owners.

             Community forest as used in this study refers to free forest areas, which are not government reserves, owned and controlled by the communities although government may collect permits from external timber exploiters in these forests, a percentage of which is remitted to the communities. The forests may or may not be under any form of management.

In a bid to incorporate local people into the management of community forest, Cross River State became the pioneer state in introducing forest management committees to co-manage the forest resources of the state alongside the states forestry department in Nigeria. Some intervention agencies such as the Department for International Development (DFID) and Living Earth foundation created the initiative for the indigenous people to form forest management committees to co-manage their forest resources alongside the state forestry department,(Spencer, 2001). These intervention agencies also helped some communities in Cross River state to implement forest management plans. They aid in the training of some community members in cultivation techniques of rubber and Gmelina. Nurseries and micro credit programme to help local people in establishing forests based enterprises; workshops for registered forest management committees, and training on sustainable rattan investing craftsmanship were established under Cross River community forestry project. The first project in Cross River state was the Ekuri community initiative, which began in 1992 and assisted communities to bring 33,000 ha of rain forest under some degree of local management (Wily, 2002). Also, some communities like Ekong Anaku community have organized themselves in the collection and marketing of their forest resources (Enour, 1999). Presently, in Cross River State, there are about 43 registered FMCs (Forestry Association of Nigeria, 2003). In general, in Nigeria 60 communities, involving 10,000 hectares of forest, both reserved and unreserved areas are getting involved in community forest initiative (Wily, 2002). Promoting local participation through forest management committees will facilitate forest wood trees conservation. Furthermore, sustainable management of forest wood trees will help guarantee the needs of the present generation, without compromising the ability of future generations to meet their own needs.




Title page                                                                                i

Certification                                                                            ii       

Dedication                                                                              iii

Acknowledgment                                                                    iv

Table of contents                                                          v       


1.0 Introduction                                                                     1

1.1 Statement of Problem                                                      4

1.2 Research Questions                                                         5

1.3 Objectives of the Study                                                    6

1.4 Research Hypothesis Problems and Prospects of

Cash Management in Commercial Banks                  6

1.6 Significance of the Study                                        7

1.7 Scope and Limitation of the Study                                  8

1.8 Definition for Key Terms                                        9

1.9 Organizing/Plan of the Study                                          11


2.0 Literature Review                                                            13

2.1 Historical Background of Union Bank of Nig Plc 15

2.2 Appraisal of Cash Management Application                  16

2.3 Definition of Cash Management and Motive       

      of Holding Cash                                                               18

2.5 Principle of Cash Management                              20    

2.6 Instrument of Cash Management                                   22

2.7 Monetary Policy                                                               22

2.7.1 Instruments of Monetary Policy                                  24

2.7.2 Factors of Cash Management                                      24


3.0 Research Methodology                                                    26

3.1. Source of Data Collection                                              27

3.2 Sample Size                                                                     29

3.3 Restatement of Research Problem                                  29

3.4 Data Analysis and Techniques                                       31

3.5 The Design of the Study                                        32

3.6 The Population of the Study                                            32


4.0 Data Presentation and Analysis Data Presentation      33

4.1. Analysis of Results                                                         35

4.2 Discussion of Result                                                        43

4.3 Result Relating to Hypothesis Testing                            43

4.4 Policy Statement                                                              47


5.0 Findings                                                                           48

5.1 Summary                                                                         49

5.2 Conclusion                                                                       51

5.3 Recommendations                                                           53

REFERENCES                                                               55    

QUESTIONNAIRE                                                 57


The concept of management was evolved as a result of existence of man. Hence, it could be traced back to the evolution of money. In this case, the origin of money which brings about cash management in our contemporary commercial backs really comes as the aftermaths of the difficulties of trade by barter. Trade by barter is a system and practice where goods are exchanged for goods and services. Barter system has many defects and drawbacks. These include the difficulty of double coincidence of wants, time and energy wastage, difficulty in ascertaining the value of commodities, discouragement of large quantities and variety of purchases, deferred payment, installment payment and borrowing large scale production and such like.

Having identified the defects inevitable by barter system, people were false to fashion out a generally acceptable means of exchange i.e. money. It worthy to note that the paper money presently in use was originated from the receipt the goldsmith issued to people who kept gold and other valuables with them. As goldsmiths were taught to be honest, merchant people started keeping their gold with them for safe custody. In retain the goldsmith gave the depositors receipts promising to return the gold on demand. These receipt of the goldsmith were substitutes for money, such paper was back by gold and was convertible on demand into gold. This ultimately led to the development of bank note and today, money has another form other than paper called coin.

Thus, money is any thing that is generally acceptable as medium of exchange for making payment, settlement of debt or other business obligations. The qualities of money such as generally acceptability, portability, durability homogeneity, divisibility, recognizatbility and scarcity make money and prudent management. Paper money and coins are collectively called cash. Today, customer deposit money with banks and banks give a promise to pay on demand the amount deposited by the customer. The customer can withdraw all his or her money in cash for the purpose of settling his or her debts or he or she can issued cheque by asking the bank to transfer the stated sum form his deposit to beneficiary.

So, the continued patronage of a bank by a customer depends on some important factor among which are the following:

  • Availability of cash to meet the immediate and urgent needs of customers.
  • The qualities of services rendering.
  • The proximity of the back to the customer’s business premises.

The approach ability and business acquisitive of its manager e.t.c.

Of all the reasons listed above, there is one which ranks supreme to all other reasons and that is the ability to strike balance between the shareholder and customer i.e. problem of profitability and liquidity are equally the utmost. The bankers has to keep enough cash in order to meet customers demand at the time will serve the interest of the shareholder who are expecting returns over the investment.


In course of the study, the research is centered on ineffective cash management in our country’s commercial banks with particular attention to Union Bank that which deprives our country’s banking industry of competing with banks of developed countries of the world.

The following recommendations are suitable for the solution to the problems of cash management.

i.        There should be experienced and honest personnel employed into the bank for effective and efficient management of cash.

ii.       The idle balance should be properly invested in economy income.

iii.      There should also be supervisor and implementation of loans by banks so as to ensure that the loan is well utilized for the intended purpose.

iv.      Cash inflow and outflow overtime period should be adequately prepared and adhered to.

v.       Adequate supervision to branches without notice should be undertaken to ascertain that they operate in efficient way to improve cash management.