This research work tends to examine the Integrated Personnel and Payroll Information System (IPPIS) in the Nigerian civil service. This is a program introduced by the Federal Government supported by the World Bank as one of the measures of Public Service Reform. Prior to the introduction of this scheme Ministries, Departments and Agencies (MDAs) do receive their recurrent costs on monthly basis as subvention. The above arrangement gave room for the MDA’s to disburse money sent to them whenever and however it pleases them. This therefore according to records led to financial misconduct in the Nigerian civil service. The huge amount spent on recurrent expenditure, if not monitored and cut down through appropriate government policy and reform program, Nigeria  may wake up one day to see that Government revenue is spent just in paying salaries at the detriment of  competing needs.
There is need for Nigerian Government to provide accurate and correct number of civil servants under her care and to an extent minimize budget estimate.
The researcher tried to answer some questions on the reason why Government set up the IPPIS scheme. The research is also poised to determining the extent to which the Government is prepared towards actualizing of the IPPIS objectives. The research tried to examine how safe and reliable the civil servants Personnel records are with IPPIS program and the extent to which the program will help Government in planning and budgeting.
In this research survey method was used, in this case the researcher sourced data from both primary and secondary sources. Questionnaire and  Interview methods were  used extensively.
It was found out from the research that Integrated Personnel and Payroll System (IPPIS) is generally one of the offshoots of the civil service reform program to ensure transparency and accountability in the Nigerian civil service. However, Government is not fully technologically prepared for the program and there are some other challenges that are facing the program, they are both human and material.
IPPIS if implemented properly and honestly will minimize, if not eliminate fraud in the civil service of Nigeria, and provide other benefits.
This research work is poised to examine IPPIS program in Nigeria, finding out the possible challenges that are likely to be encountered in the course of implementation of the program also give some suggestions


In Nigeria all the Ministries, Departments and Agencies (MDA’s) draw their personnel cost from the Consolidated Revenue Fund (CRF). The exert number of Personnel being paid in the Nation cannot be easily ascertained due to non-availability of required and necessary information. As a result of none availability of the exert number of Public servants in the country, it has become difficult for government to have an accurate wage data for planning and budgeting purpose. The Integrated Personnel and Payroll Information System (IPPIS) project seeks to resolve this and also reduce the Federal Government expenditure on Overheads. In 2007, the Federal Government of Nigeria and the World Bank initiated Integrated Personnel and Payroll Information System.
The Goals set by the Federal Government include the following:

  • Implement an Integrated Solution
  • Improve human management effectiveness
  • Increase confidence in Govt. Payroll cost and expenditure management.
  • Significantly improve overall management reporting and planning.

Amongst the objectives of the reforms of Government is to entrench transparency and accountability in the public service Human Resources (HR) records and payroll administration. Successive Government has observed gross inadequacies in the payroll and personnel records in the public service. Several efforts have been made to reduce these challenges, but it tends to worsen with time, resulting to greater difference in accessing reliable data for human resources planning and management, chaotic state of pension administration; ‘ghost worker’ syndrome and various forms of payroll and credential fraud.
Manual computation of salary and documentation of personnel information has been compounding the problem of transparency and accountability. This also affects accuracy in computation of salary hence overpayment or underpayment of salaries, omission of staff name in payment, wrong calculation of promotion and pension that is due to staff and Ex-staff as the case may be. With the introduction of the Integrated Personnel and Payroll Information System scheme, if properly implemented and managed, will go a long way in eradicating or at least bring the above mentioned problems to the barest minimum.
Record showed that the Government of Nigeria spends almost 50 to 60% of its revenue on Personnel management every year at the detriment of other sectors of the Economy.  According to the  Honourable minister of Finance, Mr Olusegun Aganga in his address at the flag off of Integrated Personnel and Payroll Information System Phase II workshop held at the Sharaton Hotels Abuja, he said that in 2011 Federal Government Budget was projected at #4,226.19 billion, comprising #196.12 billion(4%) for statutory transfers; #542.38 billion (13%) for Debt servicing; #2,481.71 billion (59%) for Recurrent (Non-debt) expenditure and #1,005.99 billion (24%) for Capital expenditure. This huge bill it is said if not monitored and cut down through (appropriate government policy and reform program, we may wake up one day to see that all Govt. revenue is spent in paying salaries at the detriment of competing needs.
Ghost worker syndrome is not a new thing in Nigerian Public service, where a non-existing employee is being paid monthly. There are multiple payments of emoluments to a single employee and credentials are falsified. People have access to their age of retirement.
It is a big challenge, that at this age when almost every aspect of the world economy is computerized, Nigeria is still depending on manual records for her personnel and payroll information. Workers data are kept in paper files, their salaries are calculated manually and as such mistakes and fraud in form of    overpayment, underpayment and payment of ghost workers always occur.
Government of Nigeria does not have the accurate number of civil servants and her budget is always an estimate. This has created some loop holes, whereby some ministries budget more than they require and use the excess for some other things other than payment of salary and allowances. Sometimes some will get personnel allocation that is quite less than what they need and for that reason they place some workers especially the new ones on allowances for many months thereby subjecting them to unnecessary hardship.



  • To determine the extent to which proper implementation of Integrated Personnel and Payroll System program will eliminate payroll fraud in the Nigerian civil service.
  • To determine the possible effect of Integrated Personnel and Payroll System on Recurrent Expenditure of the Government.
  • To ascertain how Integrated Personnel and Payroll System will ensure the safety of civil servants Personnel information.
  • To determine the extent to which the Nigerian civil servants personnel records can be relied upon.
  • To find out how prepared the Government and other stakeholders are towards actualization of the Integrated Personnel and Payroll System objective.
  • To determine the extent to which the Integrated Personnel and Payroll System program will help the Government in Planning and Budgeting.

1.4                                 RESEARCH   QUESTIONS
(1)  How can proper implementation of Integrated Personnel and Payroll Information System program eliminate payroll fraud in the Nigerian civil service?
(2) What are the possibilities of Integrated Personnel and Payroll Information System positively affecting the recurrent expenditure of the Nigerian Government?
(3) Can the Integrated Personnel and Payroll Information System ensure the safety of the civil servants personnel information?
(4)  To what extent can the Nigerian civil servants personnel records be relied upon?
(5)  How prepared are the Nigerian government and the IPPIS stakeholder towards actualization of the IPPIS objectives?
(6)  To what extent can the Integrated Personnel and Payroll Information System program help the government in Planning and Budgeting?
1.5                          RESEARCH   HYPOTHESIS
(1)     Ho : Integrated Personnel and Payroll Information System will not properly ensure       civil servants Personnel information safety and integrity
     (2)      Ho: Proper implementation of Integrated Personnel and Payroll Information
System will not significantly eliminate payroll fraud and will have no prominent
effect on recurrent expenditure.
(3)     Ho:  Integrated Personnel and Payroll Information System will not significantly help the
Government in planning and budgeting.
This work overviewed Integrated Personnel and Payroll Information System (IPPIS) as an Information and Computer Technology (ICT) system for the reformation of the public service in Nigeria, its implementation and possible hindrances. The old system of personnel records, administration of monthly payroll with the new IPPIS system were thoroughly studied and discussed. Reason/s for Government reverting to the new system was discussed.  The researcher used just small percentage of four Federal Government Ministries in Enugu that are among the ones already captured in the first phase of the program for the purpose of the research.
1.7                SIGNIFICANCE OF THE STUDY
(1)The study will enable the Government to put more effort in ensuring a successful implementation of the program in order to achieve their objective and to guard against failures, lapses, sabotages and other likely challenges.
(2) It will help workers to plan their income accordingly, prepare and be ready for their retirement.
(3) This study will establish the fact that IPPIS program has come to improve and perfect the duties of Personnel and Payroll staff and not to displace them.
(4) This research stands as an aid and basis for future researchers in this area of study.
There is need for us to have a clear understanding of some of the key words and terms that will be used in the course of this study.

  1. PAYROLL: – Payroll is the sum of all Financial records of Salaries for an employee, wages, bonuses and deductions. In accounting, payroll refers to the amount paid to employees for services they provided during a certain period of time.
  2. PERSONNEL: – Personnel simply defined according to the Oxford dictionary is staff; persons employed in any work, especially public undertakings and the armed forces.
  • BIOMETRIC DATA: – Biometric data is combination of words and will be defined separately before summarizing it. According to the Longman Contemporary English Dictionary –Bio is a form of Life and living thing. Metric- concerns the system of measurement based on the meter and kilogram. Data is just fact or information.

For the purpose of this research biometric data is simply Fingerprints and passports photographs captured during enrollment process.
(iv)   STAKEHOLDER: – This can be seen as a person or one who has interest (stake) in a system or is affected by or who can influence but not directly involved with the system. Stakeholders in the IPPIS project include the following; Custodian of the system, Civil servants, civil servants, operators, Personnel and Financial Information managers in the MDAs, control agencies and third party agencies e.g. FIRS, BOIR, etc .
(v) CADRE MANAGEMENT: – Cadre is inner group of highly trained and active people in  an organization or establishment as the case may be.
(vi) PROCUREMENT REFORM– Is to obtain especially by effort or careful attention. In this case, as it is established by the Federal Government Legislative.
(vii) DATABASE–   The Librarian’s Glossary compiled by L.M. Harrod defined Data to be a general term for information, used to distinguish input and output information from instructions, and also to indicate the absence, or presence, of a certain condition, such as magnetic field. Base of cause is a centre or point from which a start is made in an activity, often where supplies are kept and planes are made.



The purpose of this research work is to highlight an appraisal on the effect of dividend policy on manufacturing firms’ share value. Dividend Policy is one of the three major policy areas of financial management since Nigeria Stock Companies came into existence. it determine the distribution of earning between payments to stockholders and investment or reinvestment in the firm. It could be seen as to constitute the cash flow that accures to the stockholders. The major objective of the study is to determine the effect of dividend policy on manufacturing firms’ share value. Other objective is to ascertain the relationship between dividend per share and earning per share of manufacturing firm, to ascertain the companies dividend policy that satisfies the objectives of maximizing owners wealth. The study had a population of forty (40) quoted manufacturing firms. Out of which a sample size of fifteen (15) were selected using Yaro Yamani formula. The ex –post facto research design was adopted in the study. Three (3) hypotheses was tested using correlation co-efficient. It was found out that there is no effect of dividend policy on manufacturing firms’ share value, There is no significant relationship between earning per share and dividend per share, Dividend policy satisfy the objective of maximizing owner wealth. Thus, it is recommended that financial managers should have information on the factors in the economy that affects the behavior of investors in their purchase of stock before any public reissue. Nigeria Stock Exchange should maintain its reliance on the force of demand and supply alongside its daily biding system because it tends to give the firms a fair assessment before the public in an unstable business environment.
Dividend Policy is one of the three major policy areas of financial management since Nigeria stock companies came into existence. Dividend is commonly defined as the distribution of earnings (past or present) in real assets among the shareholders of the firm in proportion to their ownership. Dividend policy connotes to the payout policy which managers’ purse in deciding the size and pattern of cash distribution to shareholders overtime. Bhattacharya (1999:P.241).Management primary goal is shareholders wealth maximization which translates into maximizing the value of the company as measured by the price of the company’s common stock. This goal can be achieved by giving the shareholder a “fair” payment on their investments. However, the impact of firm’s dividend policy on shareholders wealth is still unresolved.
According to Bolt an (2000, p.249) Dividend policy is the guiding principle in determining what proportion of earning should be paid out as dividend. Three decades ago, Black fisher (1996) in his study on dividend wrote, “The harder we look at the dividend picture the more. It seems like a puzzle with pieces that just don’t fit together”. Why shareholders like dividends and why they reward managers who pay regular increasing dividends is still unanswered. According to Frankfurter, George and Wood bob (2003) Dividend policy has been kept as the top ten puzzles in finance. The most pertinent question to be answered here is that how much cash should firms give back to their shareholders? Which factors determine or influence the type of dividend payout ratio? Does the payment of dividend affect the market price of the shares of these companies? Should corporation pay their shareholders through dividends or by repurchasing their shares, which is the least costly form of payout from tax perspective? Firms must take these important decisions period after period (some must be repeated and some need to be revaluated each period on regular basis)
Firms adopt dividend policies that suit the stage of life cycle they are in. For instance, high growth firms with larger cash flows and fewer projects tend to pay more of their earnings out as dividends. The dividend policies of firms may follow several interesting patterns adding further to the complexity of such decisions. First, Dividends tend to lag behind earnings, that is, increases in earnings are followed by increases in dividend and decreases in earning sometimes by dividend cuts. Second, Dividend are “sticky” because firms are typically reluctant to change dividends, in particular, firms avoid cutting dividends even when earning drops. Thirdly, Dividends tends to follow a much smoother path than do earnings. Finally, there are distinct differences in dividend policy over the life cycle of a firm, resulting from change in growth rates, cash flows and project investment in hand. Especially the companies that are vulnerable to macroeconomic vicissitudes such as those in cyclical industries are less likely to be tempted to set a relatively low maintainable regular dividend so as to avoid the dreaded consequences of a reduced dividend in a particularly bad year.
Shareholders wealth is represented in the market price of the company’s common stock and a drop in share prices occur because dividends have a signaling effect. According to the signaling effect, managers have private and superior information. Such a calculation, on the part of the management of the firm may lead to stable dividend payout ratio. Accordingly, dividend policy can be used as a mechanism to reduce agency cost. The payment of dividends reduces the discretionary funds available to manager to seek financing in capital markets. This monitoring by the external capital markets may encourage the managers to be more disciplined and act in owners’ best interest.
Companies generally prefer a stable dividend payout ratio because the shareholders expect it and reveal a preference for it.  Shareholders may want a stable rate of dividend payment for a variety of reasons. Risk adverse shareholders would be willing to invest only in those companies which pay current returns on shares. The class of investors which includes pensioners and other small savers are partly or fully dependent on dividend to meet their day to day needs. Such investors would therefore prefer companies which pay a regular dividend every year. This clustering of stockholders in companies with dividend policies that match their preferences is called CLINETELE EFFECT. 


The problem of this research work is to examine the effect of dividend policy on manufacturing firm’s share value. A major impediment to understanding dividend policy is the availability of multiple plausible explanations for observed behavior. Booth Laurence and Cleary Sean (2003) clarified the theoretical setting of this problem by showing that absent informational asymmetries, transaction costs or tax considerations, the payout behavior of firms should not affect share valuation by investor s.  it follows from these assumptions that the dividend policy instead appears to have strongly predictable components with firms gradually adjusting dividends to target levels that reflect current earnings.
What Fisher Black (1976) christened the “dividend puzzle”- the problem of reconciling observed dividend behavior with economic incentive facing the relevant decision makers- is typically cost as a result of the  relationship between external shareholder and internal corporate managers. Dividends represent gross flows from corporations to their shareholders, so to the extent that owners dictate dividend policy, they can use dividend level and can also use dividends to send credible profitability signals to the capital market. Both of these uses of dividends address needs that stem from imperfect monitoring and information flow between owners and managers. Since control problems and capital market signaling carry similar empirical implication for dividend payment, it can be difficult to distinguish between them.
The most pertinent question to be answered here is that how much cash should firms give back to their shareholders? Should directors pay their shareholders through dividends or by repurchasing their shares, which is the least costly form of payout from tax perspective? Firms must have these important decision periods (some must be repeated and some need to be revaluated each period on regular basis).


The study is focused on the achievement of the following objectives –

  1. To determine the effects of dividend policy on manufacturing firm share value
  2. To determine the factors that influence corporate decisions on dividend policies on manufacturing firms.
  3. To ascertain the relationship between dividend per share and earnings per share of manufacturing firms in Nigeria.
  4. To examine the payment of dividend on the market price of a firm’s share.
  5. To find out the association between various ownership group and dividend payout policies of Nigeria manufacturing.
  6. To ascertain the company’s dividend policy that satisfies the objective of maximizing owner’s

In order to explore the research problem, the focus of this project is on research questions which reflect on the objectives of the study are fielded:

  1. What are the effects of dividend policy on manufacturing firms share value?
  2. Are there factors that influence corporate decisions on dividend policies on manufacturing firms in Nigeria?
  3. What are the relationship between dividend per share and earnings per share of manufacturing firms in Nigeria?
  4. What is the impact of payment of dividend on the market price of a firm’s share?
  5. To what extent does the association between various ownership group and dividend payout policies of Nigeria manufacturing?
  6. To what extent do the company’s dividend policy satisfies the objective of maximizing owner’s



In analyzing an appraisal on the effect of dividend policy on manufacturing firms’ share value. Some tentative statements were formed to help answer the research questions. Hence the following hypotheses that have to be tested were put forward for this study.
Ho:    There is no effect of dividend policy on manufacturing firm’s share value.
H1:       There is an effect of dividend policy on manufacturing firm’s share value.
Ho:   There is no significant relationship between dividend per share and earnings per share of manufacturing firms in Nigeria?
H1:   There is a significant relationship between dividend per share and earnings per share of manufacturing firms in Nigeria?
Ho:  Dividend policy does not satisfy the objective of maximizing owner’s wealth.
H1:   Dividend policy satisfy the objective of maximizing owner’s wealth.


Outcome of this research seeks to examine and identify the relative known determinants of dividend policy in Nigeria. The research work also has made an endeavor to bring the influence of ownership groups of a company on dividend payout behavior of a firm. This research tries to unfold the relationship between dividend per share and earning per share.
Given the diversity in corporate objectives and environments, through the research an attempt has been made to suggest how dividend policy can be set at micro level. Finance managers would be able to examine how the various market frictions such as asymmetric information, transaction cost and agency costs affect their firms a well as their current claim holders to arrive at reasonable dividend policies.
Furthermore for the dividend policy makers of manufacturing and service industry, the study may prove to be useful for re-sketching their dividend policy keeping in view and analysis, results and discussion presented. Through the research, one can have better understanding of the factors that should systematically affect firms’ payout decisions. It also gives insight into what kind of ownership structure is beneficial for the shareholders.


This study will focus mainly on selected companies in Nigeria stock exchange which covers the period of six years. i.e. 2005 -2010.The period is chosen because six years study is assumed to give a true reflection of the performance of firms under study and availability of data was considered.


As part of the research experience by researchers all over the globe, certain limitations hindered the effective and smooth collection of data for the work. In the cause of carrying out the research, the researcher experience some difficulties which manifested in the following ways-
Time constraint: Due to the limited time available for the study, the researcher could not place the source of information for the study
Attitude of respondents: Some respondent are indifferent to the study because they feel they have nothing to benefit from the study financially or otherwise.
Finance: Due to lack of financial resources of their researcher, could not visits some place to gather more information about the work.
Scope of the research: The study was constrained to the manufacturing firms; therefore from the conclusion drawn from this study may have potential; problem on generalization.


This section develops the definition of core terms for this research because precise definitions of core terms are the foundation of any research project.
DIVIDEND: Dividend is a periodical payment of a share of profit to shareholders in a business company.
POLICY: Policy is a plan of action, statement of aims and ideas especially one made by the management of a public corporate. It is a written statement of the terms of a contract or agreement.
DIVIDEND POLICY: The policy of a company uses to decide how much it will pay out to shareholders in dividend.
DIVIDEND PAYOUT RATIO: The percentage of earnings paid to shareholders in dividend.
EARNING PER SHARE (EPS): The reward of an investor for making his investment and it is the best measure of performance of firm.
DIVIDEND PER SHARE (DPS): Dividend per share is a ratio that measures the amount of dividend payable to shareholders on per share basis as a reward for their investment in the firm.
SHARE: Shares means any of the equal parts into which the capital of a business company is dividend giving the holders a right to a portion of the profit.
SHAREHOLDER FUND: Shareholder fund is a sum of all strategies decisions that affects the firm’s ability to effectively increase the amount of free cash flow overtime.
MANUFACTURING FIRM: Manufacturing firm is an industry that produces / manufactures goods in a large quantity.




  • Background of the Study

A country seeking to improve its revenue generation would opt for a concept enabling it to best realize its objectives with due regards to its peculiar socio-economic make up (Olaoye, 2009). Okaura, (2012) stated that government need money. Modern government needs lots of money. How they get and whom they take it from are the two of the most difficult political issues faced in any modern political economy.One of the ways of getting this money is by taxation. There are quite a number of definitions of tax or taxation depending on the qualities it possesses. In that vein, taxation is the process or machinery by which communities or group of persons are made to contribute in some agreed quantum and method for the purpose of the administration and development of the society (Igbonyi, 2008). It is also defined as a means by which, a Government appropriate part of the private sector’s income (Olaoye, 2012). Tabansi (2001) defines Taxation as a levy imposed by the Government against the income, profit or wealth of the individual, partnership and corporation. Reid (2003) defines taxation as the process whereby charges are imposed on individuals or property by the legislative branch of the federal government and by many state governments to raise funds for public purposes. While The National Tax Policy defines tax as a financial charge or levy imposed upon an individual or legal entity by a state or a legal entity of the state; it is a pecuniary burden laid upon individual or property to support government expenditure (Okauru, 2012). The accumulated revenue is used in meeting recurrent expenditure. Tax occupies a unique position, because it is an important part of government policies. The ability of a government to generate revenue from this sector affects services offered by such a government. A means of improving internally generated revenue is through Value Added Tax (Olaoye, 2009).
Tax system in Nigeria has therefore undergone several reforms geared at enhancing tax collection and administration with minimal enforcement cost. The recent reforms include the introduction of unique Taxpayer’s Identification Number (TIN) which became effective  since February 2000, Automated Tax system that facilitates tracking of tax positions and issues by individual tax payer, E-payment system which enhances smooth payment procedure and reduces  the incidence of tax touts, enforcement scheme (Special Purpose Tax officers), this is a special tax officers scheme in collaboration with other security agencies to ensure strict compliance in payment of taxes. The integrated tax offices and authority now have autonomy to assess, collect and record tax (Asuquo, 2012). This enabling environment which came into being on the basis of (Section 8(q) of Federal Inland Revenue Services (FIRS) Establishment (Act 2007) has led to an improvement in the tax administration in the country (Asuquo, 2012).
Further still, the Nigerian Tax System has undergone significant changes in recent times. The Tax Laws are consistently being reviewed with the aim of repealing obsolete provisions and simplifying the main ones. Under current Nigerian law, taxation is enforced by the 3 tiers of Government, that is Federal, State, and Local Government with each having its sphere clearly spelt out in the Taxes and Levies (See approved list for collection on pages 27) Decree, 1998 (Owolabi and Okwu, 2011; Is-haq, 2010 and Asuquo, 2012).
Despite this improvement, there are still a number of contentious issues that require urgent attention and among them is the issue of appropriate tax authority to administer several taxes. The recent crisis between Lagos State and Federal Government on the tax jurisdiction of VAT in the state is still a contentious issue in the court. Other states like Ogun, Oyo and Benue have joined Lagos state, while states like Abia and others have gone against this.
Each country has different reasons for adopting Value Added Tax (VAT) but the principal motive is the same: a properly designed VAT system raises more revenue with less administrative and economiccost than any other more broadly based tax. The Value Added Tax (VAT) was introduced in Nigeria in 1993 by the then Military administration which implementation commenced in 1994. Before then, Sales tax was under the jurisdiction of the States and generally poorly administered with marginal contribution in terms of revenue (Abiola, 2011). The idea of introducing VAT was recommended by the Study Group set up by the Federal Government in 1991 to review the tax system of the Federation as a replacement of Sales Tax. After extensive deliberation and consultation, VAT was introduced on 24th August 1993 as a federal tax by the Value Added Tax Decree.
Nevertheless, VAT has become a major source of revenue in many developing countries.
In sub- Saharan Africa. For example, VAT has been introduced in Benin Republic, Cote d’Ivore, Guinea, Kenya, Madagascar, Mauritius, Niger Republic, Senegal, Togo and Nigeria (Owolabi and Okwu, 2011).

Table 1.1 African countries with rate of Value Added Tax
Source: Olaoye, (2009) (Sic)

Evidence suggests that in these countries, VAT has become an important contributor to total government tax revenue (Owolabi and Okwu, 2011; Is-haq, 2010; Ajakaiye, 2000). Shalizi and Squire (2008) found out that VAT accounted for about 30% of total tax revenue in Cote d’Ivoire, Kenya and Senegal in 1982. The oil producing countries are not excluded from the list of countries introducing this tax hurdle.
Tait (1989) shows that VAT has been in existence in Ecuador and Mexico since 1973 and by 1983 accounted for 12.35% and 19.71% of total government revenuerespectively.Indonesia introduced VAT in 1983 and by 1988; the ratio of VAT revenue to GDP had risen to 4.5% (Bogetic and Hassan, 1993). This impressive performance of VAT in virtually all countries where it has been introduced, according to Adereti, Sanni, and Adesina, (2011) clearly influenced the decision to introduce VAT in Nigeria in January 1994. Consequently, Sanni, (2012) affirms that the Value Added Tax (VAT) was introduced in Nigeria in 1993 by the then Military Government. Since then, the Value Added Tax Decree, had been amended more than half a dozen times, the latest being the Value Added Tax (Amendment) Act of 2007. Some of the amendments have introduced significant changes which are yet to be reflected in the body of existing literature.
1.2       Statement of Problem
Every knowledge creation activity is an inquiry into a problem (Akpa, 2011). The attitude of Nigerians towards taxation is worrisome as many prefer not to pay tax if given the opportunity. The economy continues to lose huge amount of revenue through the unwholesome practice of tax avoidance and tax evasion. This problem has been lingering for so long which urgent attention and solution is overdue. The cost of collecting tax in Nigeria (both social and economic cost) is too high to the extent that, if left unchecked, the cost may soon outweigh the benefit or value derived from such operation and that will not be appropriate for the system. Government spends more to realize a miserable pittance (Okoye and Gbegi, 2013).
Since the introduction of VAT in 1993 by the then military government which implementation commenced in 1994, the laws relating to VAT have regularly been amended by government to strengthen its administration. However, the VAT law still have some loopholes such as exempted goods /services and others which need to be addressed. A gap which the researcher seeks to fill by researching on the topic: Appraisal of Value Added Tax Law and Administration in Nigeria to ascertain if the VAT laws are adequate for efficient administration of VAT in Nigeria. Effort is being made by government to encourage voluntary payment of VAT yet government is still battling with the issue of non-payment of VAT by some organisations.
Nigeria is depending so much on oil revenue which is fast depleting. The question is, are there no other sources of revenue that can burst the revenue generation of the nation? Can Nigerian government source for other sources of revenue to enhance her Gross Domestic Product? Can Nigerian government improve on her VAT collections to increase her revenue generation substantially? Can Nigerian government look inwards on the administration of VAT to find out if these factors like inadequate trained personnel, access to remote areas, low level of literacy as well as poor social or political climate affects VAT administration. Many of such questions needs to be answered, which the researcher intends to address.
The rate of corruption on the part of tax officials is alarming as most of them connive and collude with supposed-tax- payer to evade and avoid tax. Sometimes, the tax officials are not properly trained on the modern ways of tax administration. The inadequate social infrastructure in Nigeria call for attention as to how tax revenue generation is to be expanded and accounted for, especially where those in authority continue to spend these hard-earned resources with reckless abandon.This study therefore attempts to address the issues of Value Added Tax (VAT) law and its administration in Nigeria with the view to enhance revenue generation.
1.3       Objectives of the Study
The primary aim of this study is to appraiseValue Added Tax Law and administration in Nigeria. Other specific objectives include to:

  1. ascertain whether the VATable items stipulated in the VAT laws are sufficient to substantially increase the revenue base of government.
  2. ascertain the challenges inherent in the law relating to assessment and administration of VAT in Nigeria.
  • ascertain the effect of VAT on Total Tax Revenue.
  1. determine the effect of VAT on GDP.
  2. compare VAT performance in Nigeria with what is obtainable in other African countries.

1.4       Research Questions
To conduct a successful research, some questions were asked based on the statement of the problem. This aspect of the study has form the basis for making enquiries into the subject-matter by asking the following questions:

  1. To what extent are the VATable items in the VAT law sufficient to substantially boost the revenue base of government?
  2. What are the challenges inherent in the law relating to assessment and administration of VAT in Nigeria?
  • What are the effects of VAT on Nigerian Total Tax Revenue?
  1. What are the effects of VAT on GDP in Nigerian economy?
  2. What is the performance of VAT to Nigerian Economy when compared to selected African Country like South Africa?

 1.5      Statement of Research Hypotheses
The following propositions were used as working hypotheses for the research study.
Hypothesis One
                The VATable items in the VAT law are insufficient to substantially increase the revenue base of government.
Hypothesis Two
There are no significant challenges inherent in the law relating to assessment and administration of VAT in Nigeria
Hypothesis Three
Revenue generated through VAT has no significant effect    on the overall tax revenue in Nigeria.
Hypothesis Four
Revenue generated through VAT has no significant effect on Nigerian GDP
Hypothesis Five
The contribution of VAT to Nigerian economy is significantly inadequate when compared to selected African countries.
1.6       Significance of the Study.
The study will assist the government in policy formulation as it relates to Value Added Tax and monetary policies. The findings from this study will help government to adjust her VAT policies to meet the present economic realities. It will help to strengthen the operation of the relevant government agencies such as Federal Board of Inland Revenue, Central Bank of Nigeria, Joint Tax Board and others. Findings on administration of VAT will help FIRS to take decisions that will strengthen her administration. Other stake holders like CBN and Joint Tax Board will equally benefit from the findings of this study. It will also acquaint readers of this work with VAT Laws and its administration in Nigeria. Another benefit that can be derived from this research work will be the light thrown on improved methods of administering VAT. This will improve the efficiency of Staff of FIRS. It will also be a source of literature review to other future researchers or fact-finders.
1.7       Scope of the Study
The study was restricted to Value Added Tax for the period 2003-2012. The choice for this period is toknow the recent happenings in VAT administration. The study is centred on Federal Board of Inland Revenue Services which is the relevance tax authority saddled with the responsibility of Value Added Tax administration. Issues of VAT law, administration and implementation in Nigeria were discussedwith the aid of publications of the Federal Inland Revenue Services,Bureau of Statistics and Central Bank of Nigeria.

  • Limitation of the Study.

There are a lot of impediments against the conduct of research in Nigeria just as in any developing country. Accessibility to certain information required for this study was not easily arrived at because of the uncooperative attitude of the respondents. Such records are that of the FIRS and CBN which were regarded as strict confidential.Inadequate access to information and communication technology facilities is another limitation to this study. Despite the challenges, the researcher was able to laisse with one of the staff who is my postgraduate students to obtain the necessary data needed for the study.
1.9       Operational Definition of Terms
The purpose of the following terms is to facilitate an explanation so that the reader can fully understand the context in which such words have been operationally used in the study:
VAT: This is a consumption tax levied at each stage of the consumption chain and borne by the final consumer of the product or service. It can also be called the Goods and Services Tax (GST) which is levied on the value added that results from each exchange.
Consumption: is simply defined as the total demand for all consumer goods and services. Anyanwu (1995) defined consumption as the spending by households on goods and services such as clothing, food items, entertainment, health services and acquisition of assets among others.
Output VAT: This is simply the VAT due on VATable supplies. It is obtained by multiplying the value of the aggregate supply by tax rate.
Input VAT: The input VAT is what is charged on business purchases and expenses. These include goods and services supplied in Nigeria or imported. In this connection, it is to be emphasized that only input taxes paid on raw materials meant for production of goods meant for resale will qualify for set-off. For avoidance of doubt, input VAT incurred on capital items or other items not directly related to the goods and services meant for sale, will not qualify for set-off.
VAT Liability: Liability of VAT arises when the output VAT is more than the input VAT. The net VAT in a tax period is the amount to be remitted to the Local VAT Office.
VAT Account: The VAT account is the summary of the output and input tax in a normal ledger account form. That is, VAT on purchases, VAT on services, bad debt relief etc. are debited to the account while VAT charged on sales for the month or VAT charged on services etc. are credited.
VATable Person: This is one who trades in VATable goods and services for a consideration. Every VATable person has an obligation to register for VAT operation. The registration is to cover all the business activities of the VATable person. The person can be a sole proprietor (e.g. a trader); a professional (e.g. a lawyer); a partnership (e.g. Zayol & Co.); a Limited Liability Company (e.g. Zayol and Zayol Ltd or Zayol Z. Plc); a Club or Association or a Charity.
Tax Compliance Behaviour: Tax compliance is operationally considered as complying with tax laws in the act of true reporting of the tax base, correct computation of the tax liabilities, timely filing of tax returns and timely payment of the amount due as tax.
Taxpayer’s Risk Preference: Taxpayer’s risk preference is a moderating variable and it is operationally defined as risk-laden opportunities which a taxpayer considers are more desirable than other possible available choices.
Financial Condition: Personal financial condition is a moderating variable and it is defined as the extent to which the taxpayer is satisfied with his/her financial condition and that of his/her household.
Tax heaven: a place where taxes are low and where people choose to live or officially register their companies because taxes are higher in their own countries.


The study assessed the application of financial planning and its influence on the profitability of Nigerian Breweries Plc, Ama, Enugu State.  The overall objective of the study was to assess whether the application of financial planning has helped to boost the profitability of the company.  Financial planning was evaluated based on the application of short-term and medium term financial planning.  Two objectives and two hypotheses were formulated and tested in the study.  The researcher adopted the survey design and structured questionnaire was administered to selected respondents in the company. Because of the large size of the population, a multi-stage sampling technique was employed. The first stage involves the random selection of all the accountants and management staff in the company who are involved in financial planning policy and procedures. The second stage was the random selection of 10 management staff and 11 accountants. Altogether, 21 respondents were selected as sample for the study.  Descriptive and inferential statistics were used to present the data while the Chi-Square statistical technique was used to analyze the hypotheses. Findings from the study showed that short-term financial plans do not influence the profitability of Nigeria Breweries, Ama, Enugu.  This result was supported by the test statistic (X2<t0.025, 5.4<t* = 5.9, p=0.000<0.05). Medium-term financial plans influence the profitability of Nigeria Breweries, Ama, Enugu.  This result was also supported by the test statistic (X2>t0.025, 9.95>t* = 5.9, p=0.000<0.05).  Based on the findings of the study, the researcher recommended as follows: that the management of Nigerian Breweries Plc, Ama, Enugu State should adopt a medium to long term financial planning and place less emphasis on short-term financial planning as it has been shown that short-term financial planning has no influence on the profitability of the company. The management of the Nigerian Breweries Plc, Ama, Enugu State should also ensure that those who are involved in financial planning are well trained and are up-to-date with financial and econometric modeling required for medium to long-term financial planning.
1.1Background to the Study
Financial planning involves analyzing financial flows of a firm as a whole, forecasting the consequences of various investments, financing and dividend decisions and weighting the effects of various alternatives. Financial planning is the core of financial management. The complex nature of business demands that management should place greater emphasis upon financial planning to secure and employ capital resources in the amount and proportion necessary to increase the efficiency of remaining factors of production. Financial planning is needed both in dynamic and perfect economic conditions. It helps management to avoid waste by furnishing policies and procedures which make possible a closer co-ordination between the various functions of business (Oye, 2006).
Financial planning must however be complemented by control in order to achieve the basic aim of planning. The actual results must be measured concurrently against projections. Control is the financial management function which must be exercised by executive personnel of the business enterprise to achieve the goals established by the planning function. It deals with testing the degree of management performance in the attainment of the set objectives. It is also a check to deviations from the planning function, and once the causes for the difference between the actual and expected performance have been identified, a corrective action should be initiated. Financial planning can be defined as the process which assures that financial resources are obtained economically and used efficiently and effectively in the accomplishment of desired goals. It covers the entire process of monitoring actions emanating from the decisions. Seen as an integral part of financial management, it also forms part of budgeting, accounting, reporting and review. The budget is then put in practice and results expected. Budgetary control system forms a good basis of controlling plans. Definitely, actual activities are monitored and their results measured and then compared with plan. Then significant deviations from plan are identified and reported upon. The last step is to investigate the deviations accordingly and take corrective measures (Samuel, 1980).
The success of any business depends on the manner the production and distribution functions are coordinated. An important function of financial planning is the coordination of the various decisions taken within a company so that they are mutually consistent, having regard for financial aims and constraints. The exercise of this function is perhaps most clearly seen in formulating financial plans which involves merging of estimates of each department into a budget for the whole firm. In this process the financial manager holds a strategic position. Without coordination, individuals and departments would lose sight of their roles within the organization. They would begin to pursue their own specialized interests, often at the expense of the large organizational goals. Also, the point to be emphasized is that the activities of all departments must mesh. It is through budgeting that the activities of various departments are coordinated and unnecessary wastage of resources and efforts is stopped. Budgeting requires each manager to establish a proper rapport between the activities of his department and that of other departments. Any imbalance in the relationship between the departmental activities should be identified and corrective measure taken (Brockington, 1987).
1.2       Statement of the Problem
Financial planning is a guide to a particular set of financial goals or attainment and it is obvious that without a guide to a particular set of goals it will be very difficult to achieve that particular set of goals economically.
However, many organizations today do not make good financial plans about the operations of their organizations and where they do; they do not control their performances alongside their financial plan very well to control the controllable factors in their plans to enable them to achieve their financial goals.
Financial planning, which is one of the tools that could be used by business organizations to achieve their profit plan, unfortunately is not being used properly by many business organizations. In essence, many business organizations have failed in their profit plan due to lack of financial planning in their organization.
In other words, if a study like this is not carried out or this study not taken seriously by organizations, then the inevitable problems that will occur is that organizations will not be able to minimize expenditure or cost and also will not be able to maximize productivity, in other words, not maximizing profitability.

  • Objectives of the Study

The main purpose of this study is to evaluate the application of financial planning to firm’s profitability with emphasis on Nigerian Breweries, Ama, Enugu. Specific objectives of the study are as follows:

  1. To assess the influence of short-term financial plans on the profitability of Nigerian Breweries, Ama, Enugu.
  2. To evaluate the influence of medium-term planning on the profitability of Nigerian Breweries, Ama Enugu.

1.4    Research Questions
The following questions were formulated for the study:

  1. To what extent does short-term financial plan influence the profitability of Nigerian Breweries, Ama, Enugu?

ii      To what extent doesmedium-term financial plan influence the profitability of Nigerian Breweries, Ama, Enugu?
1.5  Research Hypothesis
The following hypotheses were formulated and tested in the study.
Ho1:      Short term financial plans do not influence the profitability of Nigerian Breweries, Ama, Enugu
HA1:     Short term financial plans influence the profitability of Nigerian Breweries, Ama, Enugu.
Ho2:      Medium term financial plans do not influence the profitability of Nigerian Breweries, Ama, Enugu
HA2:     Medium term financial plans influence the profitability of Nigerian Breweries, Ama, Enugu.
1.6       Significance of the Study
The study is very essential as well as beneficial to individuals and organizations. First and foremost, this study will serve as important financial objective reference to top executives of organizations who want to achieve efficiency and effectiveness in production, and as well maximize profit.
Secondly, it will also be significant to students who want to carry out further research on this area of study.
Finally, the findings of this study will be useful to the organization and other similar organizations, as well as the general public in this field as it depicts the nature of problem associated with financial planning in this part of the country.
1.7        Scope of the Study
The study focuses on the application of financial planning as an effective tool for increasing profitability in Nigerian Breweries-Ama Enugu State, from 2003-2013. The study narrows its focus down to the influence of medium-term and short-term financial plans on the profitability of Nigerian Breweries-Ama Plc.
1.8       Limitations of the Study
Like any other research project, this study is not without limitations. Some of the difficulties encountered in carrying the study included:

  1. Inability of the researcher to obtain adequate and relevant data from the organization, especially on sensitive economic issues that organizations are secretive about.
  2. Financial constraint is another limitation. Inadequacy of finance helped to restrict the study to only Nigerian Breweries whereas the researcher would have loved to go beyond that.
  3. The uncompromising nature of most respondents especially to questionnaires and verbal questions was another difficulty encountered bythe researcher.
  4. Lack of time to carryout out the personal observations of the enterprise operations properly, as well as attend to other academic activities was a major hindrance.

1.9       Definition of Terms

  • Financial plan: A financial plan is also called capital plan. It is an estimate of the total capital requirements of the company. Financial plan gives a total picture of the future financial activities of the company.
  • Short-term financial plan: This plan is prepared for maximum period of one (1) year. This plan looks after the working capital needs of the company.
  • Medium-term financial plan: This plan is prepared for a period of one (1) to five (5) years. This plan looks after replacements and maintenance of assets, research and development, etc.
  • Long-term financial plan: This is prepared for a period of more than five (5) years. This plan looks after the long-term financial objectives of the company, its capital structure, expansion activities, etc.
  • Financial planning: This means to prepare a financial plan. It is the mathematical sum of the following parameters (functions). Financial Resources (FR) + Financial Techniques (FT) = Financial Planning (FP).
  • Planning: Planning can be defined as the establishment of activities and the formulation, evaluation and election of the policies strategies, tactics and action required to achieve these objectives.
  • Strategic Planning: The formulation, evaluation and selection of strategies for the purpose of preparing a long term plan to attain objectives.
  • Tactical Planning: Is the process of preparing detailed short term (usually one year) plans for the functions, activities and department of the organization thus converting the long term corporation plan into action.
  • Control: Control is concern with the different use of resources to achieve a previously, determine objective or set of objective within a plan productivity (total factor basis).
  • Profitability: Profitability is the ability of a business to earn a profit. A profit is what is left of the revenue a business generates after it pays all expenses directly related to the generation of the revenue such as producing a product, and other expenses related to the conduct of the business activities.
  • Programme Planning and Budgeting System (PPBS): Is a radical approach to budgeting based programmes which are group of activities with common objectives.


This research work presents A Journey of Self-Discovery reflecting the times of Sefi Atta’s novel Everything Good Will Come. It has examined the growing up of a child from adolescence to adulthood. This research is subjected to textual analysis, using post-colonial paradigm as the framework with a view to highlighting the enduring need for female self-discovery and individuality in neocolonial Nigeria. This research work also examines the socio-economic and political landscape of Nigeria and how it affects the psychology of the woman. The research work submits that the woman cannot continue in the space defined for her by the society, she must fight for her space both in the home and in the larger society.
Literature as a creative activity projects those deeply ingrained and
relatively enduring patterns of thought, feeling and behavior of the society
from which it is drawn. Apparently, literature captures the diverse forms of
interaction between various parts of a society and its people. Mary
Kolawole (2005:9) corroborates this assertion, as she suggests that
literature is not only an imitation of life, but also a concept which derives
from certain sustainable principles. The varying emphasis on social art,
therefore, make literature of great Importance, as it transcend mere
entertainment to expose the significant moral and social views of the writer
and of his environment which form the nexus for his art. Alberto in
Demeterio (2001) also suggests that:
Literature is a social institution: it is created by the writer, who is a member of the society. Its medium is language, which is a social reality. It is addressed to men who form a social body. It is centrally conditioned by social and other forces and in turn, exerts social influence (p.11).
African literature constantly reflect an attempt at narrating the African experience, the struggles associated with imperialism and its relies of denigration and oppression which seem to remain visible features of post-independence Africa. This accounts for the African writer’s attempt at foregrounding the tension that exists within the shores of Africa, with the aim of asserting the African nation above all forms and conventions of imperialism and neo-colonialism. As it were, the African continent seems to stand at the cross road as it negotiates self- redefinition against subtle forms of imperialism while grappling with new forms of subjugation perpetuated within the nation of Africans. Regrettably, the attainment of independence has not automatically portended the realization of the cherished dreams of freedom, responsibility of self-government, socio-political and economic satisfaction. Kehinde and Mbipom (2011:62). A new reality however unfolds, maimed by anarchy, chaos, coups, disillusionment, injustice, betrayal, poverty, social unrest, hunger, oppression, corruption and war.
The African writer and his craft predictably continue to rise to the challenge of remaining committed to his community in the race of diverse socio-political instability and the contending trend of modernization. In crafting an art which is relevant, the African writer not only probes, but also responds to the yearning of his environment. Specifically, contemporary Nigerian prose fiction continues to witness a tremendous emergence of literary works marked by diverse degrees of creative innovation and experimentation. Kehinde and Mbipom(2011:63). However, remarkable in the development of this genre is the creative effort of migrant Nigerian prose fiction writers (Nigerian writers in Diaspora) who project commitment and responsiveness to the socio-political and socio-economic realities of their Motherland through their works. There seems to be a conscious awakening of the Nigerian writer’s, even in the Diaspora, to their responsibility as the conscience of their society.
This study examines Sefi Atta as an example, to illustrate the contributions of migrant novelist. Sefi Atta’s novel displays certain ideological persuasions which express certain socio-political and gender commitment; it could also be described as reflecting self-realization, women-centered and nation-centered in its thematic pre-occupations. These ideological persuasions, as it were, not only project the critical perspective from which Atta writes, but also highlight the issues she fictionalizes as socio-political and socio-economical realities and germane to the
contemporary Nigerian society which she narrates from the Diaspora. This
is in accordance with Boehmer’s (1995:233) assertion that:
In the 1990’s the generic postcolonial writer is more likely to be a cultural traveler, or an “extra-territorial”; than a national. Ex-colonial by birth, “Third world’ in cultural interest, cosmopolitan in almost every other way, he or she works within the precinct of the western metropolis, while at the same time retaining thematic and/or political connection with a national background.
This  research  is  set  to  examine  the  motif  of     self-discovery reflecting the times in the novel of Sefi Atta in particular to appreciate her patriotic  and nationalistic quest to address challenges that face migrant novelist.
The aim of this research is to look upon the prevalent condition
that plagued the people especially the Nigerian woman during a post-
colonial Nigeria experience as narrated by Enitan, the protagonist, who realizes the marginalization of women in Atta’s Everything Good Will Come as they journey through different phases of self-discovery.
The objectives are to explore the various technique used by Sefi Atta to make statement on self-discovery today, and highlight the significance of such revelations on the plight of modern African woman.
In this research, scope of study shall be on the theme of self-discovery during the post-independence period in Nigeria as portrayed in Sefi Atta’s Everything Good Will Come. The novel is chosen because of its significance in the history and development of Nigeria. The study is centrally limited to assessing the thematic postulations of the novelist.
Many critical works have explored the motif of self-discovery in pre and post colonial Nigeria.
This study is different from the works that have been done before because it will bring a comparative analysis on the motif of self-discovery of the characters in Atta’s Everything Good Will Come, most especially the women folks, and their different attempts in the modern era, viewed to redeem the degraded image of Nigerian woman. Therefore, this study is meant to contribute knowledge as it highlights the new shade of meaning to self-discovery in a modern Nigerian novel.
The research is basically conducted under library review. The materials here are gathered from internet sources, library reviews, and critical content analysis of the text. The multifaceted approach affords the researcher a more balanced viewpoint on the subject under review.
Sefi Atta was born in Lagos in 1964, and has had most of her education in the United Kingdom, and the United States of America. Although a Chartered Accountant, She is also a graduate of Creativ
Writing Programme at the Antioch University, Los Angeles. Her short stories have appeared in journals including Los Angeles Review and Mississippi Review; they have won prizes from Zoetrope and Red Hen Press. Her radio plays have been broadcast by the British Broadcasting Corporation. She is the winner of PEN international’s 2004/2005 David TK Wong prize, and in 2006, her debut novel Everything Good Will Come, was awarded the inaugural Wole Soyinka Prize for literature in Africa.
Sefi Atta lives in Mississippi with her husband, Gboyega Ranson-Kuti. Her works include A Bit of Difference (2013) Swallow (2010) Everything Good Will Come (2006). She also has a published collection of short stories entitled Lawless (2007).


Everything Good Will Come is about the coming-of-age of Enitan, the chief character, as she develops from a gripping aura of innocence to an assertive consciousness. Born into two tangled worlds – an unhappy home where father and mother are like cats and rats, and a country replete with political inconsistencies and instability – Enitan staggers her way through self-doubt into self-realisation and actualisation. The story dramatizes how Enitan manages to defy her childhood pre-conditioning of a failed marriage as characterised by her parents’ unending fight and misunderstanding.
Growing up, Enitan is torn between what is right for herself and what is right for her parent. Despite her privileged upbringing, a special treatment her father never ceases to refer her to later in the story, she is less of a happy child. But her unhappy state will soon transform into mirth, liveliness and self-belief when she becomes friend with Sheri, a girl of her age next door whose lifestyle is completely unalike to hers. Unlike Enitan, Sherri is free and spoilt, even though she is born into a polygamous family and a Muslim. Soon, Sheri’s behaviour earns her unwanted pregnancy as a result of rape, when she and Enitan go to Ikoyi Park to have some fun, without the knowledge of their parents.
After college Enitan goes to England for her law degree and soon returns for NYSC. She meets Mike, an artist and falls in love with him. Meanwhile, Sheri has become a housewife of one Brigadier and all her childhood aspirations of travelling round the world now dashed because she has to acquiesce only to the desires of her strict Muslim husband who believes that the place of a woman is her husband’s home.  Later she is compelled to move out of the house after engaging in a free-for-all with him. Enitan too, who has packed in with her after her discovery of her father’s and then Mike’s deceit and lies, has to leave for her mother’s place.
As the political tension in the country intensifies, there are coups upon coups; many people arrested, others’ whereabouts unknown; Enitan miscarriages, her father arrested alongside Peter Mukoro, his client, having petitioned the government for arresting the latter. Grace Ameh, a journalist, who now prints underground, is also arrested along with Enitan for their involvement in a reading session. Thereafter, they are released; and Enitan soon gives birth to Yimika. Fortunately for her, another coup leads to the suspension of the military junta and enthronement of democracy. Consequently, Sunny Taiwo, Enitan’s father is among the released detainees. The novel then ends with Enitan openly displaying her joy on her father’s release, as she goes to meet him.
Also, in the Ngozi Adicie’s Purple Hibiscus ,the novel is an amazing exploration of the psyche of a highly militarized society. It portrays the family as a microcosm of the larger society. The compelling narrative reveals the dynamics of group behavior in a militarized society, where many family units and interpersonal relationships at various levels are conditioned to re-enact the unhealthy pattern set by the political gladiators who use draconic rules to perpetuate themselves in power. The protagonist in this novel is portrayed as a tyrant with enormous power to crush every form of opposition. However, rebellion erupts from unlikely quarters and he eventually becomes a victim of the obnoxious system he had created.
Purple Hibiscus is set in South-Eastern Nigeria, but it captures the prevailing socio-economic and political climate in the country during the military regimes of Generals Ibrahim Babaginda and Sani Abacha with the ill contrived,’ Interim Government’ of Chief Ernest Shonekan in between. The dispensation covered reveals reigns of terror fraught with unpopular policies, blatant disregard for the rule of law, abuse of human rights, financial indiscipline, senseless killings and other atrocities. The prevailing socio-economic environment captured in the narrative, echoes the era of incessant industrial actions by labour unions and high cost of living-hyper-inflation, scarcity of fuel with long
unending queues at filling stations.
1.2.1 Chimamanda Adichie’s Biography
Chimamanda Ngozi Adichie was born to Igbo parents, Grace Ifeoma and James Nwoye Adichie on 15 September 1977 in Enugu, Nigeria. While her family’s ancestral hometown is Abba in Anambra State, she grew up in Nsukka, in the house formerly occupied by Nigerian writer, Chinua Achebe.
The fifth of James Adichie’s six children, Chimamanda’s original and initial inspiration came from Chinua Achebe. After reading late Prof. Chinua Achebe’s “Things Fall Apart,” at the age of 10, Adichie was inspired by seeing her own life represented in the pages.
She once said, “I realized that people who looked like me could live in books.” Using that inspiration, Adichie has been writing about the Nigerian experience throughout her career. As mentioned earlier, she grew up in the house where the great icon and author, Chinua Achebe once lived. This may have also contributed to her motivation and passion to write.

1.2.2 Sefi Atta’Biography

Sefi Atta was born in Lagos, Nigeria, in January 1964, to a family of five children. Her father Abdul-Aziz Atta was the Secretary to Federal Government and Head of the Civil Service until his death in 1972, and she was raised by her mother Iyabo Atta.
She attended Queen’s College, Lagos, and Millfield School in England. In 1985, she graduated from Birmingham University. She qualified as a chartered accountant in England and as CPA in the United States. She is married to Gboyega Ransome-Kuti, a medical doctor, and son of Olikoye Ransome-Kuti. They have one daughter.
Atta’s Lagos-based production company Atta Girl supports Care to Read, a program she initiated to earn funds for legitimate charities through staged readings.
She currently divides her time between Nigeria, England and the United States.
This research is set to examine the Military In Selfi Atha’s Everything Good Will Come And Ngozi Adicie’s Purple Hibiscus  in particular to address the issues of  militarization and its effect of citizen.
Many critical works have explored The  Military  In Selfi Atha’s Everything Good Will Come And Ngozi Adicie’s Purple Hibiscus.This study is different from the works that have been done before because it will bring a comparative analysis on the military government  in Atta’s Everything Good Will Come, And Ngozi Adicie’s Purple Hibiscus
The objectives are to explore the various technique used by Sefi Atta and Ngozi Adichie to make statement on tyrannical government  today, and highlight the significance of such revelations on the plight of modern African society.
The significance of this work Will Come lies within the historical perspective Sefi Atta uses to look at her character’s life. By being based in a true Nigerian culture and political atmosphere, this fictional story has relevance to the time period in which it is set. This relation between fact and fiction gives the reader insight to how likely and the effect politics could play a role within each character’s life. Although the focus is on the middle and upper classes, the unsettled government of the 1970s through 1990s is still well represented. The history of this novel follows Nigeria through a civil war and into the Second and Third Republic, all times of different political powers but connected through the character’s lives.
The research will also  make a critical exposition of several errors of perception, policy implementation at top government level in Nigeria lack of political will and commitments as well as failure to understand and appreciate the internal dynamics and nature of democratic governance in Nigeria. This study can also as inducement for the public interest in the fight against militarization.
In this research, scope of study shall be on the theme The  Military  In Selfi Atha’s Everything Good Will Come And Ngozi Adicie’s Purple Hibiscus. The two novel is chosen because of its significance in the history and development of Nigeria. The study is centrally limited to assessing the thematic postulations of the novelist.
Militarization: or militarisation, is the process by which a society organizes itself for military conflict and violence
Colonization :is a process by which a central system of power dominates the surrounding land and its components.
Tyranny: a state under cruel and oppressive government.
The research is basically conducted under library review. The materials here are gathered from internet sources, library reviews, and critical content analysis of the text. The multifaceted approach affords the researcher a more balanced viewpoint on the subject under review.
The field of sociology itself–and sociological theory by extension–is relatively new. Both date back to the 18th and 19th centuries. The drastic social changes of that period, such as industrialization, urbanization, and the rise of democratic states caused particularly Western thinkers to become aware of society. The oldest sociological theories deal with broad historical processes relating to these changes. Since then, sociological theories have come to encompass most aspects of society, including communities, organizations and relationships.
A sociological approach to self and identity begins with the assumption that there is a reciprocal  relationship between the self and society (Stryker, 1980). The self influences society through the actions of individuals thereby creating groups, organizations, networks, and institutions. And, reciprocally, society influences the self through its shared language and meanings that enable a person to take the role of the other, engage in social interaction, and reflect upon oneself as an object. The latter process of reflexivity constitutes the core of selfhood (McCall & Simmons, 1978; Mead, 1934). Because the self emerges in and is reflective of society, the sociological approach to understanding the self and its parts (identities) means that we must also understand the society in which the self is acting, and keep in mind that the self is always acting in a social context in which other selves exist (Stryker, 1980).


Theatre arose as a performance of ritual activities that did not require initiation on the part of the spectator. This similarity of early theatre to ritual is negatively attested by Aristotle, who in his Poetics defined theatre in contrast to the performances of sacred mysteries: theatre did not require the spectator to fast, drink the kykeon, or march in a procession; however theatre did resemble the sacred mysteries in the sense that it brought purification and healing to the spectator by means of a vision, the theama. The physical location of such performances was accordingly named theatron. According to the historians Oscar Brockett and Franklin Hildy, rituals typically include elements that entertain or give pleasure, such as costumes and masks as well as skilled performers. As societies grew more complex, these spectacular elements began to be acted out under non-ritualistic conditions. As this occurred, the first steps towards theatre as an autonomous activity were being taken
In Nigeria some early artifacts which were collected by K.C. Murray and some excavations which revealed the Nok, Igboukwu and Ife artifacts to mention but a few gave insight into the rich heritage of Art objects, religion and cultural practices which made the society a dynamic socio-cultural religious entity.
The ancestors of the Nigerian ethnic groups bequeathed objects especially sculptural forms in wood, metal, ivory and terracotta. According to Eze (2008) “These materials were used by early sculptors using simple tools and hands to turn them into sculptural pieces.” Symbolism was the driving force which produced the art works that were used for utility, religious worship and the development of the ethnic groups.
Art, religion and the development of Nigerian ethnic group is not separated from each other. They complement each other and keep the traditional society going and alive.
Anyachonkeye (2006) states:Our people are guided by their ethos, the things they value and revere. They are firm believers in their cultural heritage the things that hold and bind them together. The norm and moral ethics cannot be extricated from their material and non-material culture-morals, religion, food habit, dialect, values system and others.
Many Nigerian traditional ethnic groups in effect practiced art and religion in order to communicate with their gods because of their belief in the human soul and spirit which are ever at work. Some of these gods were worshipped in shrines with art objects. This kept the societies intact and developed