Hybrid Work Models in Tax Administration: A Systematic Literature Review (Published)
This paper presents a systematic review of research on hybrid work arrangements within tax administration contexts. The impetus for this review stems from a notable disconnect: while hybrid work has become a permanent feature of organizational design across knowledge-intensive public institutions, tax administration scholarship remains heavily focused on taxpayer-facing digitalization, compliance technologies, and revenue metrics rather than exploring how hybrid structures operate inside revenue bodies. Following PRISMA 2020 guidelines, we systematically examined English-language peer-reviewed articles and authoritative institutional publications released between 2020 and 2026. Our final corpus comprised twenty-seven sources spanning tax administration, digital government, public management, and hybrid-work domains. Five principal findings emerged from this synthesis. First, hybrid work in tax settings is more accurately characterized as a socio-technical operating framework than merely a distribution of work between office and home locations. Second, sustainable hybrid arrangements depend fundamentally on digital infrastructure, secure access systems, workflow digitization, and task designs tailored to specific roles. Third, observable benefits manifest primarily in operational continuity, staff retention, job satisfaction, and certain productivity measures. Fourth, the literature consistently identifies risks concerning collaboration, social connection, innovation capacity, performance assessment, and tasks involving sensitive or confidential information. Fifth, direct empirical evidence from tax administrations remains sparse, fragmented, and methodologically constrained. This study contributes a conceptual framework specific to tax administration, advances five research propositions aligned with our review objectives, and proposes an agenda for future comparative, longitudinal, and function-specific investigations. We conclude that hybrid work can enhance tax administration performance, but only when supported by deliberate socio-technical design, secure digital operating models, and leadership systems that sustain coordination, trust, and knowledge exchange.
Keywords: Hybrid work, Public Sector, digital government, remote work, socio-technical systems theory, systematic literature review, tax administration
Public Sector Audit and Public Financial Management in Nigeria (Published)
This study is centered on public sector audit and public financial management in Nigeria. It examines the relationship between public sector audit and financial fraud control in the public sector, it determines the relationship between public sector audit and internal control quality, as well as investigate the extent to which public sector audit influence financial reporting credibility. The researchers administered two hundred (200) questionnaires to respondents, out of which one hundred and sixty-two (162) were retrieved and was used for the analysis. To test the stated hypotheses, the researchers made do with chi-square statistic tool. At the end of the analysis, we find that there is a significant relationship between financial fraud control in the public sector, internal control quality, financial reporting credibility and public sector audit. We therefore recommend that performance of training courses, general and private, for accountants in order to enhance their perception of financial rules and public sector audit.
Keywords: Financial Fraud, Public Sector, financial reporting credibility and public sector audit, internal control quality
THE GHOST WORKER SYNDROME: A COMPLEX DIMENSSION TO PUBLIC SERVICE CORRUPTION IN KOGI STATE – NORTH CENTRAL NIGERIA. (Review Completed - Accepted)
The public sector constitutes the largest sector of the Nigerian economy. It employs the largest population of the labour force and also controls the bulk of the financial resources of the country. What this implies is that whatever adversely affects the public service has a huge multiplier effect on national development. The ghost can be a real person who knowingly or not is placed on the payroll, or a fictitious person invented by the dishonest employee. Thus, this paper attempts an x-ray the menacing ill of ghost workers, by the adoption of some basic accounting procedures to ensure internal control of public funds. This is because the public sector is the most venerable sector to employee frauds. The research findings show that public sector management in Kogi State has not lived up to expectation especially with regards to human resource management, good internal control system and good accounting procedure to reduce the act of ghost workers, among others. The study recommends the formulation of good human resource and recruitment policy, attractive pay package and internal control/audit department.
Keywords: Corruption, Effectiveness, Efficiency, Fraud, Ghost, Public Sector