IIARD International Institute of Academic Research and Development

IIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH (IJBFR )

E-ISSN 2695-1886
P-ISSN 2672-4979
VOL. 7 NO. 2 2021

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Dynamics of Treasury Single Account on Performance of Deposit Money Banks in Nigeria

Nkamare, Stephen Ekpo, Odia, Juliu, Wokoma, Tamuno-Inam Nicholas, Oko, S. Ogar

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Abstract

The study empirically examined dynamics of Treasury single account on performance of deposit money banks in Nigeria. The survey design was suitable because the study requires an accurate examination of the dynamics of TSA on the Nigerian banking industry The population of the study was made up 65 management staff selected from six banks in Calabar, Cross River state, Nigeria. Simple regression analysis containing ordinary least square (OLS) analysis was adopted with the aid of SPSS version. Data were collected from staff of the selected banks, it was discovered that: The implementation of Treasury Single Account has significantly influence the performance of deposit money banks in Nigeria. The study recommended that banks should avoid armchair activities’ by meeting their customers where they are. They should reduce concentration given to government funds and go out to source funds from other sectors of the economy. Finally banks should adapt swiftly and look inwards to face the core functions for which they were licensed for

keywords:

Treasury single account, ROA, government revenue, receipts, income

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References:

Adedue, D.(2017). CBN advises states to adopt treasury single account. Web Publication,
September 2015.

Adeolu I.A. (2015). Understanding the treasury single account (TSA) system: Things you
should know. Business & Economy, Market Development.

Bashir, I. (2016). Treasury single account: An essential tool for government cash management.
Fiscal Affairs Department, IMF, August 2011.

CBN (2015). Revised guidelines for compliance with treasury single account by banks in
Nigeria.

CBN (2016). Revised guidelines for compliance with treasury single account by banks in
Nigeria.

Central Bank of Nigeria (2014). Communiqué No. 94 of the monetary policy committee
meeting, March24-25, 1-37

Ekubiat .E, Edet. N, (2016). An analysis of pros and cons treasury single account policy in
Nigeria. Arabian Journal of Business and Management Review (OMAN Chapter) 5(4),
23-31.

Ibeto, A.,Kinge, U.(2016). Effect of Treasury single account on the performance of banking
sector. International Journal of Social Science and Economic Research, 1(1), 32 – 51.

Igbekoyi, , O., Agbaye , D. (2017). An analysis of pros and cons tsa policy in Nigeria. Arbian
Journal of Business and Management Review (OMAN Chapter), 5 (1), 21-39

Kanu, I.. E. (2016). Adoption of treasury single account (TSA) by TSAte Governments of
Nigeria: Benefits, challenges and prospects, Journal of Finance and Accounting, 4(3),
126-130. doi: 10.11648/j.jfa.20160403.14

Nelson, C., Adeoye,T & Ogah. M. (2015). Financial exclusion of small and medium enterprise
and poverty alleviation: Nigeria experience. Archives of Business Research, 3(4), 63-
77.

Obinna, L. (2015). Buhari orders federal ministries, agencies to open treasury single account.
Press release, August 9.

Adedue, D.(2017). CBN advises states to adopt treasury single account. Web Publication,
September 2015.

Adeolu I.A. (2015). Understanding the treasury single account (TSA) system: Things you
should know. Business & Economy, Market Development.

Bashir, I. (2016). Treasury single account: An essential tool for government cash management.
Fiscal Affairs Department, IMF, August 2011.

CBN (2015). Revised guidelines for compliance with treasury single account by banks in
Nigeria.

CBN (2016). Revised guidelines for compliance with treasury single account by banks in
Nigeria.

Central Bank of Nigeria (2014). Communiqué No. 94 of the monetary policy committee
meeting, March24-25, 1-37

Ekubiat .E, Edet. N, (2016). An analysis of pros and cons treasury single account policy in
Nigeria. Arabian Journal of Business and Management Review (OMAN Chapter) 5(4),
23-31.

Ibeto, A.,Kinge, U.(2016). Effect of Treasury single account on the performance of banking
sector. International Journal of Social Science and Economic Research, 1(1), 32 – 51.

Igbekoyi, , O., Agbaye , D. (2017). An analysis of pros and cons tsa policy in Nigeria. Arbian
Journal of Business and Management Review (OMAN Chapter), 5 (1), 21-39

Kanu, I.. E. (2016). Adoption of treasury single account (TSA) by TSAte Governments of
Nigeria: Benefits, challenges and prospects, Journal of Finance and Accounting, 4(3),
126-130. doi: 10.11648/j.jfa.20160403.14

Nelson, C., Adeoye,T & Ogah. M. (2015). Financial exclusion of small and medium enterprise
and poverty alleviation: Nigeria experience. Archives of Business Research, 3(4), 63-
77.

Obinna, L. (2015). Buhari orders federal ministries, agencies to open treasury single account.
Press release, August 9.

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