This study examines the effect of treasury single account (TSA) on corruption in the Nigerian Public Sector. The extent to which TSA has affected the Corruption Perception Index (CPI) in Nigeria triggered this study. Data were obtained from Transparency International from 2012 to 2014 (before TSA adoption) and 2016-2018 (after TSA adoption), with 2015 as the base year. Data were analysed using descriptive statistics and paired samples t-test statistics. The study findings revealed that there is no significant difference in the mean of corruption perception index (CPI) before and after TSA adoption in Nigeria. The study concludes that TSA has not significantly reduced corruption in the Nigerian public sector. The study recommends that the Federal government should strengthen the judiciary, police, anti-graft agencies and the media in the country to tackle the issues of corruption and ensure transparency, probity and timeliness in handling corruption related cases.
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In-Text Citation: (Ivungu et al., 2020)
To Cite this Article: Ivungu, J. A., Ganyam, A. I., Agbo, A., & Ola, P. O. (2020). Effect of Treasury Single Account (TSA) on Corruption in the Nigerian Public Sector. International Journal of Academic Research in Business and Social Sciences, 10(3), 43–53.
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