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.
ADOLPHUS, N (2022). Treasury Single Account And Management Of Human Resources In Federal Universities, South East Nigeria. Repository.mouau.edu.ng: Retrieved Dec 26, 2024, from https://repository.mouau.edu.ng/work/view/treasury-single-account-and-management-of-human-resources-in-federal-universities-south-east-nigeria-7-2
N., ADOLPHUS. "Treasury Single Account And Management Of Human Resources In Federal Universities, South East Nigeria" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 26 Oct. 2022, https://repository.mouau.edu.ng/work/view/treasury-single-account-and-management-of-human-resources-in-federal-universities-south-east-nigeria-7-2. Accessed 26 Dec. 2024.
N., ADOLPHUS. "Treasury Single Account And Management Of Human Resources In Federal Universities, South East Nigeria". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 26 Oct. 2022. Web. 26 Dec. 2024. < https://repository.mouau.edu.ng/work/view/treasury-single-account-and-management-of-human-resources-in-federal-universities-south-east-nigeria-7-2 >.
N., ADOLPHUS. "Treasury Single Account And Management Of Human Resources In Federal Universities, South East Nigeria" Repository.mouau.edu.ng (2022). Accessed 26 Dec. 2024. https://repository.mouau.edu.ng/work/view/treasury-single-account-and-management-of-human-resources-in-federal-universities-south-east-nigeria-7-2