TREASURY SINGLE ACCOUNT AND THE DEVELOPMENTAL IMPLICATIONS: A STUDY OF SELECTED TERTIARY INSTITUTIONS, OGUN STATE

BUSARI, I. A and FATOGUN, O. I (2019) TREASURY SINGLE ACCOUNT AND THE DEVELOPMENTAL IMPLICATIONS: A STUDY OF SELECTED TERTIARY INSTITUTIONS, OGUN STATE. CRAWFORD JOURNAL OF BUSINESS & SOCIAL SCIENCES (CJBASS). pp. 10-18. ISSN 2141-9094

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Abstract

This study focused on Treasury Single Accounts (TSA) and implication for development in selected tertiary institutions in Ogun State. This study is unique as the implications of treasury single account on development is geared towards tertiary institutions. The study examined the extent to which TSA has affected developments in tertiary institutions in terms of structural development and operational activities. A survey research method was adopted. The population of this study was (352) comprising of Staff of bursary department and teaching staff of three (3) federal institutions in Ogun State. Stratified random sampling technique was used in selecting the sample size of 150 respondents that were given. The data gathered was subjected to a simple regression analysis tool. The results showed that the adoption of TSA, could explain the variation in resource mobilization for structural development with about 24.8% (P ≤ 0.01) and about 25.4% variation in operational activities could be attributed to treasury single account ( P ≤ 0.01). The study recommended that government should relax the rules guiding TSA for the tertiary institutions so that there would be proper execution of projects and there would be prompt submission of accounts to the corporate affairs commission.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Miss Ayomikun Ogunbadejo
Date Deposited:	25 May 2020 19:57
Last Modified:	25 May 2020 19:57
URI:	http://eprints.federalpolyilaro.edu.ng/id/eprint/210

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