Ethics and discipline measures on employee performance of the Federal Inland Revenue Services of the South-East State, Nigeria

The study examined ethics and discipline measures and employee performance of the federal Inland Revenue services of the south east, Nigeria. The specific objectives of the study are to determine the extent to which employee discipline influence affects employee performance in FIRS of the south east, Nigeria, and to ascertain the extent to which employee commitment affects employee performance in FIRS of the south east, Nigeria. The study is anchored on theory X and theory Y by McGregor (1960). The population of the study is 1,280. The data were collected from primary and secondary sources of data. The data collected were analyzed using statistical package for social sciences (SPSS. 20) and the hypotheses were tested using Pearson product moment correlation. The findings revealed that organizational discipline, organizational commitment and employee work attitudes affects employee performance in FIRS in South East of Nigeria. The study recommended that the Public Officer Act (2003) which spells out the ethical requirements for all public sector employees is to be fully enforced and those found to have contravened the act be dealt with by the law. Employees should also have training sessions to discuss the Act and other relevant ethical principles.