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be said of organizations which employ human resources and charge them with the task of
assembling other resources for use towards achieving organizational objectives (Chukwu,
2007). Management can also be seen as a noun or as a process. As a noun management refers
to the key personnel within a system who hold leadership positions. As a process, it refers to
the art of getting the people do their work for the attainment of organisational objectives
(Oguoun, 1995). According to Ejiofor (1991), management is the art of working particularly
through people, for the achievement of the broad goals of an organisation".
The impact of this definition is that for a manager to achieve the set objectives of an
organisation, he has to find the people and material to do the job. He should map out his
strategies, assign different people to different jobs according to their talents, skill and
competencies and co-ordinate and motivate them to do the job.
It is along this line of thought that Likert in (Igbokwe-Ibeto, Agbodike&Anazodo, 2015)
succinctly posited that:
All activities of any enterprise are initiated and determined by the persons
that make up that institution. Plants, offices, computers, automated
equipment, and all else that a modern firm uses are unproductive except for
human effort and direction. Human beings design or order equipment; they
decide where and how to use computers; they modernize or fail to modernize
the technology employed; they secure the capital needed and decide on the
accounting and fiscal procedures to be used. Every aspect of a firm’s
activities is determined by the competent, motivated, and general
effectiveness of its human organization. Of all the task of management,
managing the human component is the central and most important task,
because all else depends upon how well it is done.
However, these should be done through supervision - that is helping, guiding, advising and
inspecting, in order to ensure that set standards are maintained, and that jobs are done as
planned. So, management utilizes human, material and financial resources to attain
organisational objectives. This is done through the managerial tool of planning, organising,
directing and controlling.
Accountable management therefore has been defined by Dean in (Oguonu, 1995) as a system
of management in which results of expenditure, and by extension, of policy making decisions,
should clearly be stated, evaluated, explained and justified where need be. Based on the above
definition, for accountability management to be attained in the public sector, public
administrators should be willing to exert themselves in their various working situations.
Ejiofor (1991described a corrupt public servant as the "worst enemy of the public". He went
further to theorize in his "theory 80" that:
The average Nigerian is corrupt, dishonest, nepotic, tribalistic and lazy, and
is all time seeking for opportunities to cheat his employer. The Nigerian
society does not reward hard work, diligence, objectivity, selflessness,
patience and incentives. The emphasis is in short-cuts, hot cash, me first,
now-now-now and quick-quick. As a result, the environment in Nigeria is
not conducive for effective and efficient running of organisations which is a
pre-condition for genuine national development.
It is along this line of thought that Ake in (Akhakpe, 2014) gave a vivid graphic picture of
Nigerian public servants’ disregard to bureaucratic accountability as thus:
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