Opinion and Perception of Treasury Single Account Implementation: Implications for Revenue Generation and Utilisation in Nigeria

Abiola Abosede Solanke


This study investigated opinion and perception of Treasury Single Account (TSA) adoption in Nigeria. This was with the view to highlighting TSA implications for revenue generation and utilisation in the country. Data were collected through the administration of structured questionnaire. The study analysed a total sample size of 200 purposively selected among Federal, State, Local Government and Private Sector Employees. The selection was purposive because the subject of investigation required education and awareness of its adoption in Nigeria. The outcome variable was perception dichotomised into positive and negative perception. Data were analysed using frequency and percentages, as well as analytic weighted mean. Result showed variation in acceptability attitude towards TSA implementation in Nigeria; 23.4% of respondents reported negative perception (non acceptability); and 76.6% of respondents reported positive perception (acceptability). The main factor that accounted for positive perception was the need to block all avenues of revenue leakages in the country, while the main factor that accounted for negative perception was the unavailability of funds to meets citizens’ welfare needs. The study concluded that there are needs to improve public awareness of the benefits of TSA implementation in the country. Such awareness may optimize revenue generation and utilisation in Nigeria.

Full Text:


DOI: http://dx.doi.org/10.19044/esj.2018.v14n1p164

DOI (PDF): http://dx.doi.org/10.19044/esj.2018.v14n1p164

European Scientific Journal (ESJ)


ISSN: 1857 - 7881 (Print)
ISSN: 1857 - 7431 (Online)


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