Updates
🌟 August 2026 Issue Published: New research articles now available in our latest journal issue. Discover cutting-edge findings. Read More 📢 Call for Papers: October 2026: Submit your research for peer review. Open access publishing with global visibility. Read More 🚀 Continental Scholarly Publications: Join our new multidisciplinary research journal platform. Publishing excellence since 2024. Read More 🎯 Special Issue: Digital Health: Call for papers on digital health innovations. Submission deadline: September 15 Read More 💼 Early Career Researcher Support: Special mentorship program and reduced fees for PhD candidates and new researchers. Read More 🔬 New Research Areas Open: Now accepting submissions in AI Ethics, Climate Science, and Public Health Innovation. Read More 🌐 Global Academic Network: Connect with researchers from 65+ countries through Continental Scholarly Publications. Read More ⏰ Fast-Track Peer Review: Accelerated review process available. Get decisions within 3 weeks. Read More

Journal of Interdisciplinary Political Science and Administration

Peer-Reviewed Academic Journal
Research Article

THE IMPACT OF TSA ON FINANCIAL INTEGRITY AND FRAUD REDUCTION IN PUBLIC SECTOR ADMINISTRATION

Authors & Affiliations
Michael Obinna Uchenna
Department of Public Administration, Ebonyi State University, Abakaliki, Nigeria
Blessing Ifeoma Okorie
Department of Political Science, Ebonyi State University, Abakaliki, Nigeria
Published: July 15, 2025
Volume 12, Issue 4 (2024)
Article ID: 1036
Peer-Reviewed
Open Access
Abstract

Government’s efforts at socio-economic development have often been whittled down by inadequate finance and the outright mismanagement and embezzlement of the available resources. Hence, it is regrettable the level of poverty in Nigeria, the rate of unemployment which has worsened with low life expectancy and increased in maternal mortality rates etc. The study “Treasury Single Account and Reduction of Financial Crime in Enugu state civil service Commission., Nigeria’ was undertaken to assess amongst others the effects of Treasury Single Account on the promotion of financial accountability and financial discipline in the state civil service. The study was anchored on Barley’s Agency Theory of 1973. The study adopted a descriptive and survey design. The result revealed amongst others that there is a positive relationship between Treasury Single Account and promotion of financial accountability and discipline in Enugu State civil service Commission. However, dissatisfaction was more with the abuse of the entire process, the level of awareness creation of the policy, coverage, poor network services, poor funding amongst others. The implication is that the policy is yet to achieve the basic purpose of its establishment of ensuring increase in government revenue by completely reducing leakages, and to reduce corruption to its barest minimum in the country. The study therefore recommended amongst others that in improving accountability of public sector funds, there should be appropriate sanctions where financial irregularities are discovered. This will strengthen the goal of the TSA system in Nigeria thereby by instilling discipline and accountability of public sector funds.

Full-Text Access

Open-access article — free to read and share.

Publish Your Research in This Journal

Continental Scholarly Publications applies rigorous double-blind peer review to every submission. Our expert editorial board ensures your work meets the highest standards of scholarship before reaching an international readership.

Double-Blind Review Global Indexing Fast Turnaround Open Access DOI Assigned Wide Readership
Submit a Manuscript