UUM Electronic Theses and Dissertation
UUM ETD | Universiti Utara Malaysian Electronic Theses and Dissertation
FAQs | Feedback | Search Tips | Sitemap

The influence of performance management elements on Nigerian public sector performance : performance audit as moderator

Abubakar, Abdulkadir (2017) The influence of performance management elements on Nigerian public sector performance : performance audit as moderator. Post-Doctoral thesis, Universiti Utara Malaysia.

[thumbnail of s900253_01.pdf]

Download (3MB) | Preview
[thumbnail of s900253_02.pdf]

Download (1MB) | Preview


The study examines the influence of the performance management elements on the organizational performance of the government ministries, departments and agencies (MDAs) in Nigeria, with the moderating effect of the performance audit. A questionnaire reflecting the study variables was designed for the conduct of the survey on the MDAs at the state governments’ level in Nigeria. A total number of 551 questionnaires were distributed among the targeted respondents. Hence, 322 usable responses were successfully retrieved to test 11 direct and indirect hypotheses formulated to address the highlighted research problems. The study is underpinned by institutional theory and supported by agency theory. Linear regression and hierarchical regression analysis were employed to analyze the data. The findings of the study revealed that, all the performance management elements exhibited a significant positive relationship with the organizational performance. However, the result of the hierarchical regression reveals that,
performance audit moderates the relationship between performance reporting and organizational performance. In addition, no moderation evidence was found on other performance management elements. Specifically, the study’s major implication is that, the moderating strength of the performance audit has been tested on the relationship between performance management elements and organizational performance which is not common practice in the current literature. In addition, the study recommended that, in order to ensure efficient management of public resources, then, performance management system must be strengthened across government MDAs. Thus, the 3Es (efficiency, effectiveness and economy) would be firmly secured. Finally, the major limitation of the study is that, the data for the study were collected from the state governments MDAs only, thus, caution must be exercised in generalizing the findings on other tiers of governments in Nigeria. Hence, future studies should consider organizations at other levels.

Item Type: Thesis (Post-Doctoral)
Supervisor : Saidin, Siti Zabedah and Ahmi, Aidi
Item ID: 7909
Uncontrolled Keywords: public sector, performance audit, organizational performance, Nigeria, performance management elements.
Subjects: H Social Sciences > HD Industries. Land use. Labor. > HD58.9 Organizational Effectiveness.
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Date Deposited: 08 Nov 2020 00:27
Last Modified: 28 Apr 2021 03:23
Department: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Name: Saidin, Siti Zabedah and Ahmi, Aidi
URI: https://etd.uum.edu.my/id/eprint/7909

Actions (login required)

View Item
View Item