International records / OpenAlex research

Integrated Payroll and Personnel Information System (IPPIS) and the Incidence of Ghost Workers and Payroll Fraud in Nigeria’s Public Sector

This paper seeks to empirically analyze the association between Integrated Payroll and Personnel Information System (IPPIS) implementation and payroll-fraud-related outcomes in Nigeria’s federal public sector over 2013–2024. Payroll fraud in Nigeria, especially ghost worker syndrome-persisted despite successive reforms in public financial management. The practice leads to high levels of fiscal leakage and personnel expenditure inefficiency. The study conceptualized the use of System Enrollment Rate (SER) and Biometric Verification Cycles (BVC) to explain IPPIS implementation, and Personnel Cos…