Abstract

This study investigated the relationship between the control environment and dysfunctional behaviour of employees in tertiary institutions in Kwara State, Nigeria. Guided by the COSO internal control framework and workplace deviance theories, the study employed a quantitative cross-sectional survey design. Data were collected from 312 academic and non-academic staff across selected universities, colleges of education, and polytechnics using a structured questionnaire. Descriptive statistics, Pearson correlation, multiple regression, and t-tests were employed for data analysis. Findings revealed a significant negative relationship between the control environment and dysfunctional behaviour (r = –0.482, p < 0.01). Regression results showed that integrity and ethical values, organizational structure, assignment of authority and responsibility, and human resource policies significantly predicted dysfunctional behaviour, jointly accounting for 31.7% of the variance. While gender differences were not significant, non-academic staff reported higher levels of dysfunctional behaviour compared to academic staff. The study concludes that a robust control environment reduces the incidence of deviant acts among employees in tertiary institutions. It recommends that institutional managers strengthen ethical leadership, enhance transparency in human resource practices, and reinforce accountability structures, particularly within non-academic units. The findings contribute to organizational behaviour literature by integrating internal control theory with counterproductive work behaviour frameworks in the Nigerian higher education context.