Corruption in the Civil Service: A Study of Payroll Fraud in Selected Ministries, Departments and Agencies (MDAS) in Bayelsa State, Nigeria

摘要

This study investigates factors responsible for payroll fraud in Bayelsa State Civil Service, Nigeria. The study adopted ex-post-facto research design. Data were gathered mainly from secondary sources. Robert K. Merton’s anomie theory was adopted as the study’s theoretical framework. The study found that the crime of payroll fraud persists in Bayelsa State civil service despite measures taken by government to stem the fraud. It also discovered that challenges such as inadequate funding and corruption confronting the Economic and Financial Crime Commission (EFCC) are responsible for the futile prosecution of culprits. Based on these discoveries; the study recommends amongst others that Bayelsa State Government should train Forensic accountants to man all her Ministries Departments and Agencies (MDAs) as a proactive measure to check fraud.