The Treasury Single Account (TSA) Policy In The Nigerian Public Sector: The Qualitative Analysis

This research is about implementation of the Treasury Single Account (TSA) policy in the Nigerian public sector. The TSA policy was implemented in the year 2015 through Presidential order, directing all Nigerian public sector to adopt TSA policy, and thus, government’s bank accounts were consolidate...

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Main Author:	Babatope, Taiwo Isaac
Format:	Thesis
Language:	English
Published:	2023
Subjects:	HD28-70 Management Industrial Management
Online Access:	http://eprints.usm.my/60495/1/24%20Pages%20from%20TAIWO%20ISAAC%20BABATOPE.pdf
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id	my-usm-ep.60495
record_format	uketd_dc
spelling	my-usm-ep.604952024-05-02T03:32:16Z The Treasury Single Account (TSA) Policy In The Nigerian Public Sector: The Qualitative Analysis 2023-04 Babatope, Taiwo Isaac HD28-70 Management. Industrial Management This research is about implementation of the Treasury Single Account (TSA) policy in the Nigerian public sector. The TSA policy was implemented in the year 2015 through Presidential order, directing all Nigerian public sector to adopt TSA policy, and thus, government’s bank accounts were consolidated. The TSA policy is under the supervision of federation Accountant-General, being the treasury officer. This research specifically used Ekiti State as case study to explore in-depth information regarding the likely pressures, possible conflict of interests among stakeholders in the TSA policy, and to explore the process of accountability that government put in place for implementation of the TSA policy. Further area of the study explored the impact of TSA on public sector financial performance. The research used institutional theory and legitimacy theory, the institutional theory was used to explore the type of pressures which are coercive, mimetic, and normative isomorphism and legitimacy theory to justify the legitimacy of the TSA policy. Qualitative methodology was used, data were collected through semi structured interviews conducted with experienced senior officers who were in-charge of the treasury and the TSA policy in Ekiti State. Data was also gathered through financial documents such as Audited Financial Statement of Ekiti State, Cash Management Manual, Financial Regulation, and the Central Bank of Nigeria (CBN) guidelines for the TSA policy. 2023-04 Thesis http://eprints.usm.my/60495/ http://eprints.usm.my/60495/1/24%20Pages%20from%20TAIWO%20ISAAC%20BABATOPE.pdf application/pdf en public phd doctoral Perpustakaan Hamzah Sendut Pusat Pengajian Pengurusan
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	HD28-70 Management Industrial Management
spellingShingle	HD28-70 Management Industrial Management Babatope, Taiwo Isaac The Treasury Single Account (TSA) Policy In The Nigerian Public Sector: The Qualitative Analysis
description	This research is about implementation of the Treasury Single Account (TSA) policy in the Nigerian public sector. The TSA policy was implemented in the year 2015 through Presidential order, directing all Nigerian public sector to adopt TSA policy, and thus, government’s bank accounts were consolidated. The TSA policy is under the supervision of federation Accountant-General, being the treasury officer. This research specifically used Ekiti State as case study to explore in-depth information regarding the likely pressures, possible conflict of interests among stakeholders in the TSA policy, and to explore the process of accountability that government put in place for implementation of the TSA policy. Further area of the study explored the impact of TSA on public sector financial performance. The research used institutional theory and legitimacy theory, the institutional theory was used to explore the type of pressures which are coercive, mimetic, and normative isomorphism and legitimacy theory to justify the legitimacy of the TSA policy. Qualitative methodology was used, data were collected through semi structured interviews conducted with experienced senior officers who were in-charge of the treasury and the TSA policy in Ekiti State. Data was also gathered through financial documents such as Audited Financial Statement of Ekiti State, Cash Management Manual, Financial Regulation, and the Central Bank of Nigeria (CBN) guidelines for the TSA policy.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Babatope, Taiwo Isaac
author_facet	Babatope, Taiwo Isaac
author_sort	Babatope, Taiwo Isaac
title	The Treasury Single Account (TSA) Policy In The Nigerian Public Sector: The Qualitative Analysis
title_short	The Treasury Single Account (TSA) Policy In The Nigerian Public Sector: The Qualitative Analysis
title_full	The Treasury Single Account (TSA) Policy In The Nigerian Public Sector: The Qualitative Analysis
title_fullStr	The Treasury Single Account (TSA) Policy In The Nigerian Public Sector: The Qualitative Analysis
title_full_unstemmed	The Treasury Single Account (TSA) Policy In The Nigerian Public Sector: The Qualitative Analysis
title_sort	treasury single account (tsa) policy in the nigerian public sector: the qualitative analysis
granting_institution	Perpustakaan Hamzah Sendut
granting_department	Pusat Pengajian Pengurusan
publishDate	2023
url	http://eprints.usm.my/60495/1/24%20Pages%20from%20TAIWO%20ISAAC%20BABATOPE.pdf
_version_	1804888948644773888

The Treasury Single Account (TSA) Policy In The Nigerian Public Sector: The Qualitative Analysis

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