References
Abdullahi, N. L., Canice, E. E., & Yahaya, Y. (2019). Treasury Single Account, Fraud Detection and Prevention in the Nigerian Public Sector: An Empirical Review. International Journal of Recent Innovations in Academic Research, 3(2), 149-158. Abubakar, A. (2017). Treasury Single Account: A Viable Tool for Repositioning Government Ministries, Departments and Agencies (MDAs) for Sustainable Development in Nigeria. Journal of economics and sustainable development, 8, 170-177. Ahmed, A. (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), 18-36. Ajibade, A. T., Oyedokun, G. E., & Doumu, O. S. (2018). Treasury Single Account and Public Fund Management: A Study of Selected Federal Government Parastatals in Bayelsa State. International Journal of Scientific & Engineering, 9(12), 890-902. Allison, P., & Ndukwe, O. J. (2021). Towards achieving public accountability in Nigeria public sectors: The role of treasury single account. International Journal of Academic Accounting, Finance & Management Research (IJAAFMR), 5(1), 17-24. Barth, M. E. (2015). Financial accounting research, practice, and financial accountability. Abacus, 51(4), 499-510. Eme, O. I., Chukwurah, D. C., & Iheanacho, E. N. (2015). An analysis of pros and cons treasury single account policy in Nigeria. Arabian journal of business and management review (OMAN chapter), 5(4), 20-39. Igbokwe-Ibeto, C. J., Nkomah, B. B., Osakede, K. O., & Kinge, R. F. A. (2017). Treasury Single Account – Transparency and Accountability in Public Finance Management in Nigeria: The Journey So Far. Africa’s Public Service Delivery & Performance Review, 342- 359. John, A. I., Amos, I. G., Alematu, A., & Patience, O. O. (2021). Effect of treasury single account on corruption in the Nigerian public sector. International Journal of Academic Research in Business and Social Sciences, 8(12), 47-56. Kanu, C. (2016). Impact of treasury single account on the liquidity. ABC Journal of Advanced Research, 5(1), 43-52. Leonard, O., Okoli, F., & Ofor, N. (2017). Effect of Treasury Single Accounts (TSA) on the Performance of Ministries, Departments and Agencies (MDA) in Nigeria. Trends economics and management, 11, 59-68. https://doi.org/10.13164/TRENDS.2017.29.59. Mboto, W. M., 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. Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American journal of sociology, 83(2), 340-363. Muhakanizi, K. (2014). Strengthening Public Financial Management and Accountability. The Republic of Uganda, National Consultative Budget Conference, FY2014/2015, 1-13. Novandalina, A., Khajar, I., & Ghoniyah, N. (2024). The role of financial accountability control in improving financial performance. Jurnal Siasat Bisnis, 116-130. Nsofor, E. S., Agu, C. I., & Obani, C. D. (2024). Examining the progress of treasury single account in preventing financial leakages in public offices in Nigeria. International Journal of Science and Research Archive, 11(1), 791-797. Nwankwo, S. N. P (2017).Transition to Treasury Single Account (TSA) Scheme in Nigeria; Issues, Challenges and Prospects. International Journal of Innovative Finance and Economics Research, 5(2), 21-32. Ofor, N. T., Omaliko, L. E., & Okoli, F. C. (2017). Effect of treasury single accounts (TSA) on the performance of ministries, departments and agencies (MDA) in Nigeria. Trends Economics and Management, 11(29), 59-68. Okorocha, C. (2022). Treasury Single Account (TSA) and Performance of Public Sector in Enugu State, Nigeria. British Journal of Management and Marketing Studies, 5(1), 79- https://doi.org/10.52589/bjmms-qdl7gmuv. Okwueze, F., Ekine, S., & Ugwu, N. (2018). Efficient Financial Management Policy in Nigeria: An Evaluation of the Operations of Treasury Single Account (TSA) in Ministries, Departments and Agencies (MDAS) in Nigeria. Research Journal of Finance and Accounting, 9, 58-65. Tari, V. A, Myatafadi, P., & Kibikiwa, M. G. (2016). Treasury Single Account (TSA) Policy in Nigeria: Reviving Jonathan’s ‘Dead’ Policy Directives. Online Journal of Social Sciences Research, 5, 6-12. Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2021). The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam. Journal of Accounting and Public Policy, 40(1), 106801. Ujah, E. (2020). FG saves N45 billion from TSA monthly — Finance Minister. Available [Online] at: https://www.vanguardngr.com/2020/11/fg-saves-n45-billion-from-tsa- monthly-finance-minister/ Uzougbo, N. S., Ikegwu, C. G., & Adewusi, A. O. (2024). Legal accountability and ethical considerations of AI in financial services. GSC Advanced Research and Reviews, 19(2), 130-142. Wowor, W. J., Sendouw, R. H., & Kantohe, M. (2023). Accountability of State Financial Management (Study at the Faculty of Social Sciences and Law, Universitas Negeri Manado). Technium Social Sciences Journal, 52, 44. Yoro, M. (2024). Impact of Financial Reporting Transparency on Investor Decision- Making. American Journal of Accounting, 6(1), 25-36. Yusuf, M. (2016). Effects of treasury single account on public finance management in Nigeria. Research Journal of Finance and Accounting, 7(6), 76-90.
