Abstract

This study examined the effect of Treasury Single Account (TSA) adoption on accountability, transparency and public finance management in Nigeria, using the perceptions of accounting professionals (AP), accounting academics (AA), and accounting officers (AO). A sample of 266 respondents was drawn from a population of 790 AP, AA, and AO within Benue State. The Chi- Square goodness of fit test was used in data analysis. The study found that TSA adoption has significantly improved accountability and transparency in Nigerian public finance. The study equally established that TSA adoption has significantly improved public finance management in Nigeria. The study, therefore, recommended that government should continue with the TSA implementation programme as it has a significant positive effect on accountability and transparency and also public finance management. The study equally recommends that adequate steps be taken as a matter of urgency to correct the delays in the release of funds as this will adversely affect most government activities.