References
Agabi, C., (2020). ASUU‘s Reluctance on IPPIS Migration Ploy to Evade Tax – OAGF, Retrieved from Daily Trust on Monday, 10th August, 2020 from https://www.dailytrust.com.ng/asuus-reluctance-on-ippis-migration-ploy-to- evadetaxoagf.html#:~:text=The%20request%20by%20the%20tertiary,receipt%20of %20salaries%20after%20payment. Agboola, T.O. (2016). Service compact and service delivery in Nigeria: An empirical study. International Journal of Politics and Good Governance, 7(7),1-26, 3 Quarter III. Amadi, S. N. & Odu, G. D. (2022). Government infrastructure spending on growth of the Nigeria economy (1981-2019). International Journal of Progressive Sciences and Technologies (IJPSAT), 30(2), 295-303 Ani A. & Anieti, C. (2022). The impact of government integrated financial management information system (GIFMIS) on economic development of Nigeria. West African Journal Of Business and Management Sciences, 4(1), 21-40. Chêne, M. (2009). The Implementation of Integrated Financial Information Management Systems(IFMS).Retrieved from http://www.u4.no/helpdesk/helpdesk/query.cfm?id=196. Department of IPPIS, (2012). The integrated personnel and payroll information system (IPPIS), The World Bank Project. Pp. 1-12. Diamond, J.& Khemani, P. (2005). Introducing financial management information systems in developing countries. International Monetary Fund. International Journal of Politics and Good Governance, 7(7), 1-26. Dwevedi, D.N. (2002). Managerial economics, (6thEd.). Vikas Publishing House, Pvt Ltd., New Effiong, S.A., Oro, B.L., Ogar, G.U., Raphael I.N., Etop, J.G., & Iroushu, R. B. (2017), Treasury Single Account (TSA), Integrated Payroll and Personnel Information System (IPPIS), and Integrated Financial Management Information System (IFMIS): Application and Implementation Effects on Fraud Management in the Public Sector in Nigeria. Journal of Business and Management, 19,(8) 22-30. Enakirerhi, L.I. & Temile, S.O., (2017). Integrated Personnel and Payroll Information System in Nigeria: Challenges, Benefits and Prospects, International Journal of Social Science and Economic Research, 2(5), 3490-3497. Farajimakin, A. S., & Anichebe, A. S. (2017). Effect of integrated personnel payroll information system on employee welfare: Evidence from Federal Ministries in Nigeria, Australian Journal of Arts and Scientific Research 22(1), 1-143. Festus, O. O.& Olajide, J. A. (2017). An evaluation of treasury single account (TSA) effectiveness in selected Federal institutions, Advances in Social Sciences Research Journal, 4, (24), 18-28. Hendrik, U.D. (2001). Economic growth and development: MC Graw-Hill Inc, New York. Hendriks, C.J., (2012). Integrated financial management information systems: Guidelines for effective implementation by the public sector of South Africa. SA Journal of Information Management 14(1), 5- 29. Idris, A. A (2017). Anniversary of TSA: Benefits, challenges and the way forward. A paper presented in Abuja on the occasion of TSA anniversary celebration. Punch newspaper February 14, 2017, 23-24. Idris, N., Adaja, S. & Audu, N (2015). Impact of Treasury Single Account on the Liquidity. ABC Journal of Advanced Research, 5(1), 10-22. IEG (2009). Uganda Country Assistance Evaluation 2001-7 Fast Track Brief, Innovations and Best Practices in Public Sector Reforms: The Case of the Civil Service in Ghana, Kenya, Nigeria and South Africa, Economic Commission for Africa (2010). Kaoje, (2020). Kong-kola G. B. (2020) IPPIS and the future of public universities https://guardian.ng/opinion/letters/ippis -and-the-future-of-public-universities Leyira, C. M., & Temple, M. (2018). IPPIS and the ghost workers’ syndrome in Nigeria’s Public Sector. Scholars Journal of Economics, Business and Management (SJEBM), 5, 773-778. Mongkol, N. (2011). Efficiency, accountability and implementation public sector reform. Democracy, Governance and Human Rights Programme Paper No. 3, February 2001 Oguntodu, S., Alalade, O., Adekunle, S., & Adegbie, F. (2016). The importance of the public sector in sustainable development in Poland. Sustainability, 10, 1-24. Olaoye, F. O. & Olaniyan, O. N. (2020). Public sector financial management and economic growth. International Journal of Economics & Business, 3(1), 56 - 65 Stephen, K. (2009). Where New Technology Meets Socio-Economic Impasses: A Study of the Integrated Financial Management System as a Management Control in Local Government In Uganda. Accountancy Business & the Public Interest,8(2), 2009,1-43. Sunday Effiong, Oro B. L. Ogar, G., Imong N.R., Jacob G., & Blessing I (2021). Treasury single account (TSA), integrated payroll and personnel information system (IPPIS), and Integrated Financial Management Information System (IFMIS): Application and Implementation Effects on Fraud Management in the Public Sector in Nigeria. Journal of Business and Management (IOSR-JBM) 19,(8). VII (August 2017), PP 22- 30 World Bank Study. (2011). Financial Management Information System, 25 years of World Bank experience on what works and what doesn’t. Xue N. & Yip, C. K. (2019). Balanced budget rules and aggregate instability: The role of consumption taxes in a monetary economy. Pacific Economic Review, Wiley Blackwell, 24(3), 403-415.