Grievance Handling Procedures and Industrial Harmony in the Nigerian Public Service: A Study of the Federal Inland Revenue Service

This study evaluates the effectiveness of grievance handling procedures in maintaining industrial harmony at the Federal Inland Revenue Service (FIRS) in Abuja, North Central Nigeria. Effective grievance management is a cornerstone of constructive employment relations, and public institutions in Nigeria face recurring labour disputes that disrupt service delivery and damage employee-employer trust. The study employs a survey research design, with structured questionnaires administered to 170 FIRS employees across revenue, enforcement, and administrative departments. Supplementary interviews with trade union representatives and HR officers provide qualitative depth. The study is anchored on the Exit-Voice-Loyalty-Neglect Framework, which conceptualises employee responses to dissatisfaction. Findings reveal that while formal grievance channels exist within FIRS, a significant majority of employees prefer informal resolution, citing fear of victimisation and limited confidence in the neutrality of the formal process. The study also establishes that unresolved grievances are strongly associated with collective action, absenteeism, and reduced discretionary effort. Cases where grievances were resolved within a two-week window show significantly better employee relations outcomes. Recommendations include the establishment of an independent internal ombudsman function, enhanced union-management consultation frameworks, and mandatory grievance management training for supervisors. This research contributes empirical findings on employment relations in a revenue-critical Nigerian government institution. Keywords: Grievance Management, Industrial Harmony, Public Service, FIRS, Employee Relations.