International records / OpenAlex research

Assessing the Impact of Treasury Single Account Implementation on Financial Discipline in Government Ministries in Nigeria

This study assessed the impact of Treasury Single Account (TSA) implementation on financial discipline in government ministries in Nigeria. The TSA was introduced as part of public financial management reforms aimed at promoting transparency, accountability, and efficient resource utilization in the public sector. Specifically, the study examined how key dimensions of TSA: centralization of government revenues, cash management efficiency, and reduction of idle balances affect financial discipline indicators, including adherence to budgetary provisions, reduction of financial leakages, and expe…