Title: Effective Procurement Procedures On Fraud Prevention In Tertiary Institutions In Bayelsa State, Nigeria
Authors: Watchman Seidougha Philemon Makpa
Volume: 10
Issue: 4
Pages: 83-89
Publication Date: 2026/04/28
Abstract:
The study investigated effective procurement procedures on fraud prevention in tertiary institutions in Bayelsa State, Nigeria. Three specific objectives and three research questions were raised to guide the study. The study adopted the descriptive survey research design. The targeted population of the study comprised all 43 Accounting Education students in all the tertiary institutions in Bayelsa State. Because the population of the study was manageable, it was therefore adopted as the sample for the study. As such, the study adopted the census sampling technique. The instrument for data collection contained 15 item statements, titled "Effective Procurement Procedures on Fraud Prevention in Tertiary Institutions Questionnaire; with a 4-point scale of four-point scale of SA, A, D and SD and was validated by two experts, one from the Test and Measurement unit of the Department of Counselling and Educational Psychology and the other from the Department of Business Education, Faculty of Education, Niger Delta University, Wilberforce Island, Bayelsa State. To ascertain the reliability of the instrument, the Cronbach Alpha Coefficient statistical tool was used and a reliability index of 0.74 was obtained. The data collected were analysed using mean and standard deviation statistical tools. The study found that transparent bidding prevents fraud in tertiary institutions in Bayelsa State. Therefore, the study concluded and recommended that transparent bidding significantly strengthens fraud prevention by enhancing accountability and limiting opportunities for manipulation in procurement activities. As such, tertiary institutions should institutionalise fully transparent bidding systems because open disclosure of procurement information enhances accountability and reduces opportunities for fraudulent manipulation.