{"title":"尼日利亚联邦政府机构的财政单一账户和公共基金管理","authors":"Gogo Erasmus Eneisik, Chile Umezurike Ordu, Kpane Uwikor Moses","doi":"10.56201/jafm.v9.no4.2023.pg116.141","DOIUrl":null,"url":null,"abstract":"The study investigates the relationship between treasury single account and public fund management of federal government agencies in Nigeria. The population of the study consists of twenty federal government agencies in Nigeria. The study adopts purposive sampling techniques for the sample size. Primary data were obtained through five point likert scale structure questionnaire. A total of one hundred and fifty questionnaires were distributed to respondents and one hundred and twenty were collected successfully and used for the analysis. The study adopts Pearson’s Product Moment Correlation coefficient to test the hypotheses formulated with the aid of statistical package for social science version 22. The findings showed that there is a significant relationship between unified treasury single account and public revenue management of federal government agencies in Nigeria.Empirical evidence indicates that there is a significant relationship between centralized treasury single account and public revenue management of federal government agencies in Nigeria. Empirical evidence shows that there is a significant relationship between decentralized treasury single account and public revenue management of federal government agencies in Nigeria.Empirical evidence reveals that there is a significant relationship between hybrid treasury single account and public revenue management of federal government agencies in Nigeria. Thus, the study concludes that treasury single account has notably improved public funds management, accountability, and transparency, while reducing financial leakages, borrowing costs, and fostering better cash management.The study recommends among others that government should adopt unified treasury single account for public fund management in Nigeria.Government adopts decentralized treasury single account for public fund management in Nigeria.Government adopts hybrid treasury single account for public fund management in Nigeria.Govern","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":3.0000,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Treasury Single Account and Public Fund Management of Federal Government Agencies in Nigeria\",\"authors\":\"Gogo Erasmus Eneisik, Chile Umezurike Ordu, Kpane Uwikor Moses\",\"doi\":\"10.56201/jafm.v9.no4.2023.pg116.141\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The study investigates the relationship between treasury single account and public fund management of federal government agencies in Nigeria. The population of the study consists of twenty federal government agencies in Nigeria. The study adopts purposive sampling techniques for the sample size. Primary data were obtained through five point likert scale structure questionnaire. A total of one hundred and fifty questionnaires were distributed to respondents and one hundred and twenty were collected successfully and used for the analysis. The study adopts Pearson’s Product Moment Correlation coefficient to test the hypotheses formulated with the aid of statistical package for social science version 22. The findings showed that there is a significant relationship between unified treasury single account and public revenue management of federal government agencies in Nigeria.Empirical evidence indicates that there is a significant relationship between centralized treasury single account and public revenue management of federal government agencies in Nigeria. Empirical evidence shows that there is a significant relationship between decentralized treasury single account and public revenue management of federal government agencies in Nigeria.Empirical evidence reveals that there is a significant relationship between hybrid treasury single account and public revenue management of federal government agencies in Nigeria. Thus, the study concludes that treasury single account has notably improved public funds management, accountability, and transparency, while reducing financial leakages, borrowing costs, and fostering better cash management.The study recommends among others that government should adopt unified treasury single account for public fund management in Nigeria.Government adopts decentralized treasury single account for public fund management in Nigeria.Government adopts hybrid treasury single account for public fund management in Nigeria.Govern\",\"PeriodicalId\":53178,\"journal\":{\"name\":\"Journal of Public Budgeting, Accounting and Financial Management\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.0000,\"publicationDate\":\"2023-09-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Public Budgeting, Accounting and Financial Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.56201/jafm.v9.no4.2023.pg116.141\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Public Budgeting, Accounting and Financial Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.56201/jafm.v9.no4.2023.pg116.141","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Treasury Single Account and Public Fund Management of Federal Government Agencies in Nigeria
The study investigates the relationship between treasury single account and public fund management of federal government agencies in Nigeria. The population of the study consists of twenty federal government agencies in Nigeria. The study adopts purposive sampling techniques for the sample size. Primary data were obtained through five point likert scale structure questionnaire. A total of one hundred and fifty questionnaires were distributed to respondents and one hundred and twenty were collected successfully and used for the analysis. The study adopts Pearson’s Product Moment Correlation coefficient to test the hypotheses formulated with the aid of statistical package for social science version 22. The findings showed that there is a significant relationship between unified treasury single account and public revenue management of federal government agencies in Nigeria.Empirical evidence indicates that there is a significant relationship between centralized treasury single account and public revenue management of federal government agencies in Nigeria. Empirical evidence shows that there is a significant relationship between decentralized treasury single account and public revenue management of federal government agencies in Nigeria.Empirical evidence reveals that there is a significant relationship between hybrid treasury single account and public revenue management of federal government agencies in Nigeria. Thus, the study concludes that treasury single account has notably improved public funds management, accountability, and transparency, while reducing financial leakages, borrowing costs, and fostering better cash management.The study recommends among others that government should adopt unified treasury single account for public fund management in Nigeria.Government adopts decentralized treasury single account for public fund management in Nigeria.Government adopts hybrid treasury single account for public fund management in Nigeria.Govern
期刊介绍：
Published four times a year, the Journal of Public Budgeting, Accounting & Financial Management (JPBAFM) is an international refereed journal which aims at advancement and dissemination of research in the field of public budgeting, accounting, auditing, financial and performance management. The journal is committed to be an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in entities operating in the public sphere or public-private sphere (territorial government entities, universities, schools, hospitals as well as state-owned enterprises, hybrid organizations, public and private partnerships, non-profit organizations, NGOs, etc.).
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
