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All Journal AKRUAL: Jurnal Akuntansi Journal of Governance and Accountability Studies
Okoye, Nonso John
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Economics, Econometrics & Finance Social Sciences

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Treasury Single Account (TSA) and cost of governance: Survey of MDAs in Anambra State Okeke, Nnamdi Lawrence; Ezeala, George; Okoye, Nonso John; Egbunike, Chinedu Francis
Journal of Governance and Accountability Studies Vol. 3 No. 1 (2023): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i1.1479

Abstract

Purpose: This study examines the effect of TSA on Nigeria’s public sector governance cost. Research methodology: This study employed a descriptive survey research design. Ten Federal Ministries, Departments & Agencies (MDAs) in Anambra State constituted the study population. The study chose Ten respondents from each MDA were selected using purposive sampling. This study employed primary data from a structured questionnaire for data collection. Results: The results show that e-accounting and TSA have a substantial impact on national spending by curbing leakages, but with little effect on federally generated revenue. Thus, e-accounting and TSA significantly impact the cost of governance. Limitations: The study relied only on questionnaire responses, which is the perception of public-sector employees in MDAs. Contributions: This study contributes to governance and policy research by identifying the benefits of TSA in reducing the overall cost of governance. Novelty: By integrating all government accounts, enabling the government to track and monitor its activities at any time, and giving the government a comprehensive view of its financial position, this study supports stakeholder theory, in addition to the Public Finance Management Perspective, which maintains that the government should effectively manage all financial resources (mobilization and expenditure) for the benefit of the population.
The Effect of Capital Restructuring on Bank Financial Performance Okonkwo, Jisike Jude; Okere, Wisdom; Okoye, Nonso John; Mkparu, Ekene Trinity
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p14-25

Abstract

Introduction/Main Objectives: The purpose of this research was to analyze how capital restructuring affected the profitability of Nigerian banks. The study's stated goals were to determine whether or whether the Return on Assets of Deposit Money Banks in Nigeria was affected by the Debt-Equity Ratio, the Capital Adequacy Ratio, and the Change in Equity. Financial economics theory served as the basis for this investigation. Background Problems: Capital restructuring has progressed over time in response to dynamic economic conditions, globalization, market competition, and technological advancements. Novelty: This study was conducted on banks in Nigeria using panel data regression.. Research Methods: This research use the panel least square regression test to examine the relationship between the debt-equity ratio, the capital adequacy ratio, and the change in equity, and the Return on Asset of money deposit institutions. The direction of causality between the dependent and independent variables was determined using the Granger Causality test. Finding/Results: Debt-to-equity and capital-adequacy ratios were found to have a negative and insignificant relationship with DMBs' return on assets in Nigeria, while changes in equity were found to have a positive and statistically significant relationship with DMBs' return on assets during the study period. Conclusion: Therefore, it suggests that additional equity funding be made available. A bank's financial performance may be improved by using debt solely as a last option.
Treasury Single Account (TSA) and cost of governance: Survey of MDAs in Anambra State Okeke, Nnamdi Lawrence; Ezeala, George; Okoye, Nonso John; Egbunike, Chinedu Francis
Journal of Governance and Accountability Studies Vol. 3 No. 1 (2023): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i1.1479

Abstract

Purpose: This study examines the effect of TSA on Nigeria’s public sector governance cost. Research methodology: This study employed a descriptive survey research design. Ten Federal Ministries, Departments & Agencies (MDAs) in Anambra State constituted the study population. The study chose Ten respondents from each MDA were selected using purposive sampling. This study employed primary data from a structured questionnaire for data collection. Results: The results show that e-accounting and TSA have a substantial impact on national spending by curbing leakages, but with little effect on federally generated revenue. Thus, e-accounting and TSA significantly impact the cost of governance. Limitations: The study relied only on questionnaire responses, which is the perception of public-sector employees in MDAs. Contributions: This study contributes to governance and policy research by identifying the benefits of TSA in reducing the overall cost of governance. Novelty: By integrating all government accounts, enabling the government to track and monitor its activities at any time, and giving the government a comprehensive view of its financial position, this study supports stakeholder theory, in addition to the Public Finance Management Perspective, which maintains that the government should effectively manage all financial resources (mobilization and expenditure) for the benefit of the population.
Co-Authors Egbunike, Chinedu Francis Ezeala, George Mkparu, Ekene Trinity Okeke, Nnamdi Lawrence Okere, Wisdom Okonkwo, Jisike Jude