Combating corruption in the Nigerian Civil Service. An empirical assessment of treasury single account (TSA) policy

Date02 January 2020
Published date02 January 2020
AuthorHabeeb Abdulrauf Salihu
Combating corruption in the
Nigerian Civil Service
An empirical assessment of treasury single
account (TSA) policy
Habeeb Abdulrauf Salihu
Department of Criminology and Security Studies, University of Ilorin,
Ilorin, Nigeria
Purpose The objectiveof this study is to investigate the effectivenessof the treasury single account (TSA)
policy in curbingcorruption in some selected federal ministriesand agencies in Nigeria.
Design/methodology/approach The study used both primary and secondary sources of data and a
cross-sectionalsurvey research design. Purposive samplingwas the technique adopted to select a total of 192
respondents. The questionnaire was the instrument used in data collection. The information gathered was
analysed using Statistical Package for Social Sciences in generating simple percentage and correlation
Findings The results indicate a relationshipbetween the implementation of TSA policy and reduction in
the level of unregulated cash ow and leakages as well as decline in pilfering, embezzlement, fraud and
forgery among employeesof the selected institutions. In addition, it was also found that the TSA policy does
not have substantialimpact on the level of bribery and ination of contracts and procurement.
Practical implications The study suggests that otheranti-corruption policies should be strengthened
to support the TSA policyin eradicating other hidden corruption crimes in the Nigerian public sectors.
Originality/value This paper is one of the few academic investigations that empirically explored the
effectivenessof the TSA policy in curbing corruption crimes in Nigeria.
Keywords Corruption in the Nigerian Civil Service, Treasury Single Account in Nigeria,
Nigerias anti-corruption initiatives
Paper type Research paper
The Nigerian Civil Service comprises the federalcivil service, the 36 autonomous state civil
services and 774 local government civil services. The federal and state civil services are
structured and organised around government ministries (including extra-ministerial
departments, agencies and parastatals) headed by ministers (federal ministries),
commissioners (state ministries)and directors and chairmen (in the case of federal and state
agencies and parastatals) who are politically appointed by the President of Nigeria and
governors of the states (subject to the approval of the federal and state legislative houses).
These political heads championpolicy formulation and implementations in their respective
institutions (Anazode,2009).
Generally, the federal ministries (the focus of this study) comprise federal government
employees who are career civil servants employed and promoted based on their
qualications and seniority. They are administratively headed by permanent secretaries,
directors and deputies and heads of departments. These ministries include the ministry of
nance, justice, education, interior and exterior, defence and aviation among others. They
Nigerian Civil
Journalof Money Laundering
Vol.23 No. 1, 2020
pp. 267-280
© Emerald Publishing Limited
DOI 10.1108/JMLC-05-2019-0039
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