BUSARI, I. A and FATOGUN, O. I (2019) TREASURY SINGLE ACCOUNT(TSA);IMPLICATIONS ON DEVELOPMENTS IN TERTIARY INSTITUTIONS IN NIGERIA. In: 6th Learned International Conference, Crawford University Igbesa, 29 th - 31 st MAY, 2019, Crawford University Igbesa.
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Abstract
This study focused on the implication of Treasury Single Accounts (TSA) on the development of Tertiary institutions in Nigeria. The objectives of the study is to examine the extent at which TSA has impeded development in tertiary institutions and to access the level of developments in tertiary institutions of Nigeria since the inception of the policy. Descriptive survey research method was adopted. Both primary and secondary data were employed and the population of this study was (150) non-teaching and teaching staff of the three (3) federal Institutions in Ogun State. The research work hence examined the effects of treasury single account (TSA) on mobilization of resources for structural development, project execution and filing of returns. The result of the research work shows that treasury single account has significant negative effect on the three dependent variables, that is; resources mobilization for structural development, project execution and filing of returns. It is therefore, suggested that government should find a way of relaxing the rules guiding TSA to favour the tertiary institutions so that there will be proper execution of projects and there would be prompt submission of accounts to the corporate affairs commission.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Miss Ayomikun Ogunbadejo |
| Date Deposited: | 30 May 2020 13:35 |
| Last Modified: | 30 May 2020 13:35 |
| URI: | http://eprints.federalpolyilaro.edu.ng/id/eprint/216 |
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