INFORMATION SYSTEM

This study examines the effect of Management Information Systems (MIS) on the financial performance of insurance companies in Nigeria. The study specifically investigates how MIS investment, digital claims processing systems, automation of underwriting processes and net premium income generated through MIS influence the performance of listed insurance firms. An ex-post facto research design was adopted, using secondary data extracted from the annual reports of ten insurance companies listed on the Nigerian Exchange Group (NGX) covering the period 2012-2024. The descriptive analysis revealed notable variations in ROA and net premium income across firms, while MIS-related variables showed moderate stability. The correlation and panel regression results indicate that MIS investment, digital claims processing systems, underwriting automation and net premium income have positive effects on the financial performance of insurance companies, with some variables showing statistically significant influence. The findings suggest that effective deployment of MIS enhances operational efficiency, strengthens decision- making, improves claims management and supports revenue growth. The study concludes that MIS is a strategic tool for improving financial performance in the Nigerian insurance industry. It recommends that insurance companies increase investment in modern MIS infrastructure, expand digital claims processing and strengthen automation of underwriting processes to remain competitive and improve profitability. Additionally, regulators such as NAICOM should encourage greater digital adoption to enhance transparency and industry efficiency

The main objective of this study is to examine the impact of IPPIS adoption on the payroll system in Nigerian civil service. The specific objectives are to; ascertain the number of staffs of MDA of the federal government that has enrolled in IPPIS; to ascertain the impact of IPPIS adoption on ghost workers syndrome in Nigerian civil service and to ascertain the effect of IPPIS adoption on gathering of information for personnel cost planning and budgeting in Nigerian civil service. Data were collected through primary and secondary sources. The survey data were obtained from 100 respondents using a designed questionnaire. Chi square (X2) was used to compare the frequency data and to calculate the potential risk factors. From the study we found that
559 MDAs have been enrolled on the IPPIS platform as of January 2021 which comprises 368,351 public servants. IPPIS adoption has a positive relationship with the gathering of information for personnel cost, planning and budgeting and the reduction of ghost workers syndrome in Nigeria civil service. This study concludes that IPPIS has greatly succeeded in minimizing the leakages and wastages, and as well succeeded in minimizing payroll fraud in the Nigerian Federal Civil Service, thus enhancing service delivery. It is recommended that government should embark on monthly payroll and personnel audit/review to ensure authentic and accurate data required for reliable payroll process. Payroll presentation for all civil servants should be centralized and individual staff records should be centrally and safely kept with relevant accounting packages.