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Treasury Single Account Effectiveness on Corruption Control and Public Organizations
Efficient Administration in Nigeria
OSAGIODUWA Lucky Ogbomo B.Sc, M.Sc, NIM
Army Barracks Benin City in Nigeria
ABSTRACT:This study investigated the effectiveness of the TSA Policy in combating corruption in Nigerian public
sector. The study was carried out in Edo, Delta, Enugu, and Anambra States respectively (covering South-South
and South-East Nigeria). Primary data were obtained through structured questionnaire. Survey design was
employed in the study. A total of two hundred and sixty-four (264) respondents were sampled. Convenient
Sampling Technique was employed in selecting one hundred and two (102) auditors and one hundred and sixtytwo (162) accountants in the four states public organisations. Fouty-two (42) public organisations were sampled.
Descriptive statistical techniques such as frequency distribution, charts, standard deviation, tables, and percentages
response analysis were used in analyzing the data. Cronbach alpha coefficient was used to test for reliability of the
research instrument and the result was (.711). The Pearson Product Moment Correlation Coefficient (PPMCC)
and the Mean was employed in inferential analysis with p = 0.928. SPSS 23.0 was used. The TSA policy is
effective in combating corruption in the public sector of Nigeria and the TSA has resulted in more ineffectiveness
in the administration of public sector organizations. The study therefore recommends among others that the TSA
Policy should by embraced by all arms of government.
Keyword: Effectiveness, TSA, Corruption, Nigeria, Corruption Control, Administration.
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