Economic and Fiscal Studies
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Abstract
Abstract
The growing demand for enhanced transparency and accountability in public financial management has been a matter of great concern in Nigeria due to existing weaknesses in monitoring mechanisms, fragmented government banking arrangements, and inadequate control over public resources. The introduction of the Treasury Single Account (TSA) is a significant public financial management reform aimed at improving government cash management, accountability, and transparency. The TSA has a uniform structure for the collection and management of government revenues, thus providing a better perspective of government finances (Eke & Nwankwo, 2020; Okeke & Obi, 2021). The study examined the effect of Treasury Single Account on transparency and accountability in the management of public funds in Osun State, Nigeria. The study adopted a descriptive survey research design, and analysis of data collected through the use of structured questionnaires administered to employees of selected Ministries, Departments and Agencies (MDAs) in Osun State. Data collected were analysed using descriptive statistics and inferential statistics to determine the influence of TSA on transparency and accountability mechanisms. Findings revealed that TSA implementation has improved transparency and accountability in public fund management due to increased government visibility of financial transactions, improved monitoring mechanisms, improved access to information, and reduced opportunities for unauthorized control of public resources. The study concluded that TSA is a significant financial governance reform capable of promoting responsible management of public resources. It further recommends the need for constant improvement of TSA compliance mechanisms, improved digital financial systems, and regular training of public officials responsible for treasury operations.
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@article{Akinkunmi2026Treasury,
title = {Treasury Single Account and Transparency and Accountability in Public Fund Management: Evidence from Ministries, Departments and Agencies in Osun State, Nigeria},
author = {Kolade Moruff Akinkunmi},
journal = {IIARD INTERNATIONAL JOURNAL OF ECONOMICS AND BUSINESS MANAGEMENT},
year = {2026},
doi = {10.56201/ijebm.vol.12.no9.2026.pg219.230},
url = {https://doi.org/10.56201/ijebm.vol.12.no9.2026.pg219.230}
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