International records / OpenAlex research
Treasury Single Account Policy and Financial Administration in Public Tertiary Institutions in Oyo State, Nigeria: Implications for Institutional Autonomy, Operational Efficiency, And Internally Generated Revenue
This study examined the implications of Treasury Single Account implementation for financial administration in selected public tertiary institutions in Oyo State, Nigeria. Specifically, the study investigated the relationships among Treasury Single Account implementation, institutional autonomy, operational efficiency, internally generated revenue utilisation, and financial administration. A quantitative cross-sectional survey design was adopted. Data were collected from 120 academic and senior non-academic staff purposively selected from four state-owned tertiary institutions through a struct…
