PUBLIC FINANCIAL MANAGEMENT AND THE NEXUS OF IPPIS IN NIGERIAN FEDERAL UNIVERSITIES: A CASE ANALYSIS OF UNIVERSITY OF UYO

The fact of its topical and sensitive objectives which are to ensure that public funds are frugally managed according to laid down principles is rather paradoxical as far as public financial management and integrated payroll and personnel information system are concerned. Due to the paradox, this study was set to unravel the nexus between the two variables and thereby proffer solutions to the systemic payroll dis-functions occurring in the public financial system in the Nigerian Federal Universities. The study aimed at achieving three subsidiary objectives, among others was to establish whether the intention of government was right at the inception of the Integrated Payroll and Personnel Information System (IPPIS) in Nigeria. In order to achieve this, the study asked three research questions and postulated three null hypotheses to empirically test the responses of respondents and arrive at findings. Over 175 academic and non-academic staff of University of Uyo were observed, interviewed or served with structured questionnaire, respectively. The study adopted a qualitative research paradigm, which helped the researcher to carry out the combination of explanatory, descriptive and contextual approaches in arriving at the conclusion of the research. Frustration-Aggression theory. At the end of the research, three findings were made, among others included: that government intention was actually right at the inception of the Integrated Payroll and Personnel Information System (IPPIS) in Nigeria, but the pains associated with it far outweigh the gains of IPPIS, as an attempt to frustrate staff welfare which is tantamount to bad governance. Based on the findings, three recommendations were proffered that the Federal Government should listen to the complains of ASUU and endeavour to reduce to the barest minimum, the pains associated with IPPIS, or otherwise should replace IPPIS with UTAS.