Botswana Journal of

  • Abbreviation: Botswana J. Econ.
  • Language: English
  • ISSN: 1810-0163
  • DOI: 10.5897/BOJE
  • Start Year: 2011
  • Published Articles: 38

Full Length Research Paper

Impact of treasury single account on corruption in the Nigerian public sector

Ojapinwa Taiwo Victor
  • Ojapinwa Taiwo Victor
  • Department of Economics, University of Lagos, Yaba, Lagos State, Nigeria.
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Ojo Tope Joshua
  • Ojo Tope Joshua
  • Department of Economics, Olabisi Onabanjo University, Ago-Iwoye, Ogun State, Nigeria.
  • Google Scholar

  •  Received: 21 June 2023
  •  Accepted: 13 November 2023
  •  Published: 31 January 2024


This research looked at the impact of the Treasury Single Account (TSA) on the degree of corruption in Nigeria's public sector. The study was driven by the rising amount of public corruption, in which several agencies maintained numerous accounts without accountability. To combat this threat, the federal government implemented the TSA strategy. The question is, how does the Treasury Single Account Policy affect government income leakages? Has the TSA reduced corruption in Nigeria's public sector? To collect data for the study, the researcher used questionnaires, interviews, and observation. Chi-square statistics were used as an estimate approach in data analysis. Despite the Federal Government of Nigeria's implementation of TSA to curb or eradicate the high level of corruption in Nigeria, the findings for this study revealed an inverse relationship between TSA and government revenue leakages, curbing mismanagement of government enhancement, and government budget enhancement, as indicated by the Chi-square that P-value is greater than 5% level of significance in all hypotheses tested. Thus, we conclude the analysis with policy suggestions, recommending that the government adopt a practical and sustainable policy with strong and effective internal control systems across all of its ministries, departments, and parastatals for successful policy execution.

Key words: Treasury single account, corruption, Chi-square statistics.