Citation:

Dr. Wabara Adolphus .N, Dr.Sampson J. Chijindu, Dr. Ikechukwu Dialoke. "Treasury Single Account and Management of Human Resources in Federal Universities, South East Nigeria" International Research Journal of Economics and Management Studies, Vol. 2, No. 4, pp. 790-806, 2023.

Abstract:

The study focused on Treasury Single Account (TSA) and management of human resources in Federal Universities, South East Nigeria. The specific objectives were to: ascertain the effect of transparency in the institutions’ financial system on employees’ resourcing and evaluate the effect of increase in fiscal savings on employees’ reward management in the Universities. The study used survey research design. Population of the study consisted of employees of the five Federal Universities in Southeast Nigeria. Primary and secondary sources of data was used. Multiple Regression analysis was used in analysing the study objectives. Major findings revealed that: At 1% level (Sig < .01) of significance, transparency in the institutions’ financial system had a positive and significant effect on employees’ resourcing. At 1% level (Sig < .01) of significance, increase in fiscal savings had significant and positive effect on employees’ reward management. The study concluded that: TSA had significant and positive effect on the management of human resources in Federal Universities. However, the study recommended that: The quest for Federal Government to exclude Federal Universities from the TSA implementation should be jettisoned. TSA platform should be redesigned to encourage easy and open transaction, enhance communication of financial transactions, and attract less transaction cost.

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Keywords:

Treasury Single Account, Management of Human Resources, Federal Universities.