ABSTRACT

This study examined Treasury Single Account (TSA) and management of human resources in Federal Universities, South East Nigeria. The specific objectives were to: ascertain the effect of greater transparency in the institutions’ financial system on employees resourcing, evaluate the effect of increase in fiscal savings on employees reward management, and ascertain the effect of institution unified accounting system on lecturers’ career development in the Federal Universities in South East Nigeria. The study adopted survey research design. The population of the study consists of employees of:  University of Nigeria, Nsukka; Nnamdi Azikiwe University, Awka; Federal University of Technology, Owerri; Alex Ekwueme Federal University, Ndufu-Alike; and Michael Okpara University of Agriculture, Umudike. Primary and secondary data were used. Multiple Regression analyses and Ordinary Least Square Regression were used to analyse the objectives and test the hypotheses posited. The major findings were that: At 1% level (Sig < .01) of significance, greater transparency in the institutions’ financial system has a positive and significant effect in the universities employees’ resourcing. At 1% level (Sig < .01) of significance, increase in fiscal savings has significant and positive effect on employees’ reward management, and at 1% level (Sig < .01) of significance, institution unified accounting system has positive and significant effect on the lecturers’ career development in the Federal Universities in South East Nigeria. However, the study concluded that: Treasury single account has a significant and positive impact on the management of human resources in Federal Universities, South East Nigeria. The study recommended that: The agitation for Federal Government to exclude Federal Universities from the TSA implementation should be jettisoned as the study proved that TSA has enthroned greater transparency in the institutions’ financial system which has helped the Universities under study to improve their employees resourcing. The need to make practical efforts to enhance and strengthen the operationalisation of TSA in the Universities accounting system, and the need for TSA platform to be redesigned to encourage easy and open transactions and enhancement in the communication of financial transactions were accentuated.