Treasury Single Account (TSA), Accountability and Transparency in Public Finance Management in Nigeria

Technological advancement and its adoption in the management of public finance has greatly changed the way people go about their routine daily activities. This study examined Treasury Single Account (TSA), Accountability and Transparency in Public Finance Management in Nigeria. The public Finance Management Theory was adopted as the analytical framework while the research design is the mixed research design. Data for the study was mainly gotten from 228 respondents representing the sample size of the study. Information from key personnel interviews and from textual materials such as books, journal articles, seminal works and the likes complimented the needed data. Generated data were analyzed using tables, simple percentages and qualitative content analysis while, the lone alternative hypothesis was tested using the Chisquare. The study revealed that TSA has significant effect on accountability and transparency in the management of public finance in Nigeria. This is reinforced with the statistical Chi-square value of 82.35 which is higher than the tabulated Chi-square value of 9.49. The study thus; recommends that the federal government should ensure that regular capacity building and training is organized for TSA operators and enforcers to ensure effective utilization of the system.