References
Adegite, E. O. (2010). Accounting, Accountability and National Development. Nigerian Accountant, 43(1), 56-64. Adeolu, I. A. (2015). Business and Economy: Market Development Understanding the Treasury Single Account (TSA) System. Ibadan, Oyo State, Nigeria: John Archers Publishers. Ahmed, A.I. (2016) The Treasury Single Account (TSA) as an Instrument of Financial Prudence and Management: Prospects and Problems. Research Journal of Finance and Accounting, 7(4), 66-71. Akande, L. (2015), “Buhari orders Federal Ministries, Agencies to open Treasury Single Account”, Press Release, August 9. Akhidime, A.E. (2012). Accountability and Financial Reporting in Nigeria Public Financial Management: An Empirical Exploration. Journal of Accounting and Management Science, 7(6), 36-44. Appah, E. (2010). Value for Money Audit: A Viable Tool for Promoting Accountability in the Nigerian Public Sector. Nigerian Accountant, 42(2): 33-35. Bashir, Y. M. (2016). Effects of Treasury Single Account on Public Finance Management in Nigeria, Research Journal of Finance and Accounting, 7(6): 164-170. Chukwu, I. (2015). Can Treasury Single Account (TSA) Work in Nigeria? Vanguard Editorial Newspaper, August 16; 33-35. Clement, U. A.(2015). The Nigerian Politics of Understanding the Treasury Single Account (TSA), International Journal of Advanced Research in Engineering & Management (IJAREM) 1, 23 -29 Danladi, I. K. (2015). Re: Introduction of Treasury Single Account (TSA), E-Collection of Government Receipts. Head of the Civil Service of the Federation, Abuja, Nigeria: Prentice Hall Publisher. Ekubiat, J. U., and Ime E. E. (2016) Adoption of Treasury Single Account (TSA) by State Governments of Nigeria: Benefits, Challenges and Prospects. Journal of Finance and Accounting, 4(3): 126-130. Eme, O.I., Chukwurah D.C., and Emmanuel N.I. (2015) An Analysis of Pros and Cons Treasury Single Account Policy in Nigeria. Arabian Journal of Business Management Review, 5(4): 20-39. Garbade, K.; John, C. P. & Paul, J. S. (2004). Recent innovations in treasury cash management, Current Issues in Economics and Finance, 10 (11): 21-32. Igbokwe-Ibeto, C. J.; Nkomah, B. B.; Osakede, K. O. & Kinge, R. F. (Undated).Treasury Single Account –Transparencyand Accountability in Public Finance Management in Nigeria: The Journey So Far, Africa’s Public Service Delivery & Performance Review, 342-359 Iroegbu, C. (2015). Treasury single account will block leakages?, Vanguard, August 24, p.38 Isa, A. A (2016). The Treasury Single Account as an Instruments of financial prudence and Management: Prospects and Problems. Research Journal of Finance and Accounting, 7(1): 66-71 Johnson, I. E. (2004) Public Sector Accounting and Financial Control. Arabian Journal of Business and Management Review, 1(6): 37-44. Kanu, C. (2016). Impact of Treasury Single Account on the Liquidity. ABC Journal of Advanced Research, 5(1) : 43-52. Mbot, H. W.; Offiong, A. I. & Ibor, B. I. (2017). Public Perception of the Treasury Single Account in Nigeria, Journal of Economics and Development Studies, 5(2): 68-77. Ndubuaku, V. C., Ohaegbu, O.K. & Nina, N.M. (2017), Impact of Treasury Single Account on the Performance of the Banking Sector in Nigeria. Journal of Economics and Finance, 8(4): 8-15. Ofor, N. T.; Omaliko, L. E. & Okoli, F. C. (2017). Effect of Treasury Single Accounts (TSA) on the Performance of Ministries, Departments and Agencies (MDAs) in Nigeria, Trends Economics and Management, 29(2): 59-67. Ofurum, C. N. Oyibo, P. C. & Ahuche, Q. E. (2018). Impact of Treasury Single Account on Government Revenue and Economic Growth in Nigeria: A Pre – Post Design. International Journal of Academic Research in Business and Social Sciences, 8(5): 283- 292. Oguntodu, J.A., Alalade, Y.S.A, Adekunle, Y.A. and Adegie, F.F. (2016) Treasury Single Account and Nigeria Economy between 1999 and 2015: An Assessment. Journal of Accounting and Financial Management, 2(6), 61-75. Okechukwu, E., Chukwurah, I., Daniel C. & Iheanacho, N. (2015). An Analysis of the Pros and Cons of Treasury Single Account Policy in Nigeria”. Arabian Journal of Business and Management Review, 5(4) Okoh, L. & Ohwoyibo, O. (2010). Public Accountability: Vehicle for Socio-Economic Development of Nigeria, International Journal of Investment and Finance, 3(1 & 2): 145-149. Okwoli, A. A. (2004) Towards Probity, Accountability, and Transparency in Revenue Generation in the Nigerian Public Sector, Nigerian Journal of Accounting Research, 1(1): 1-9 Olanipekun, W. D., Brimah, A.N. & Olowoleni, F. M.(2015). Treasury Single Account (TSA): A Strategy For Combating Corruption and Achieving Sustainable Development. Journal of Sustainable Development in Africa. 17(1): 139-148 Omodero, C.O. & Okafor, M.C. (2016). Efficiency and Accountability of Public Sector Revenue and Expenditure in Nigeria (1970-2014). European Journal of Accounting, Auditing and Finance Research, 4(7): 23-42. Solanke, A. A. (2018). Opinion and Perception of Treasury Single Account Implementation: Implications for Revenue Generation and Utilization in Nigeria, European Scientific Journal, 14(1): 164-175. Udo, E. J., Esara, I. E. (2016). Adoption of Treasury Single Account (TSA) by State Governments of Nigeria: Benefits, Challenges and Prospects. Journal of Finance and Accounting, 4(1): 126-130, Utsu, E. A.; Mohammed. M. B. & Obukeni, C. O. (2016). An Assessment of the Treasury Single Account Policy on Nigerian Economy, Social Sciences Journal of Policy Review and Development Strategies, 2(1): 74-82. Yufus, M.B. (2016). Effects of Treasury Single Account on Public Finance Management in Nigeria. Journal of Finance and Accounting, 7(6), 164-170
