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Treasury Single Account and Financial Accountability in Ministries, De...
0
Dr. ELEM, Chimele Tina*, Dr. A...
Department of Accounting, Faculty of Administration and Management, Ignatius Ajuru University of Education, Rumuolumeni, Port Harcourt
41-47
https://doi.org/10.5281/zenodo.19937342
This study examined the effect of the Treasury Single Account (TSA) on financial
accountability in selected Federal Ministries, Departments and Agencies (MDAs) in the South–
South region of Nigeria, with financial accountability proxied by budget execution efficiency.
The study adopted a descriptive and explanatory survey research design and relied on primary
data collected through structured questionnaires administered to finance-related staff of five
Federal MDAs. A total of 175 valid responses were analyzed using descriptive statistics and
multiple regression techniques. The results revealed that TSA implementation has a significant
positive effect on financial accountability in Nigerian MDAs. Specifically, TSA coverage
exerted the strongest influence on budget execution efficiency, indicating that wider integration
of MDAs into the TSA framework enhances adherence to approved budgets and strengthens
fiscal discipline. TSA compliance level was also found to significantly improve budget
execution efficiency, underscoring the importance of enforcement and institutional discipline in
achieving accountability outcomes. Furthermore, cash consolidation efficiency and revenue
remittance efficiency both exhibited positive and statistically significant effects on budget
execution efficiency, suggesting that efficient pooling of government cash resources and timely
remittance of revenues improve liquidity management and support effective budget
implementation. The regression model demonstrated strong explanatory power, confirming that
TSA-related variables jointly account for a substantial proportion of variations in budget
execution efficiency across the selected MDAs. The study concludes that the Treasury Single
Account is an effective public financial management reform for enhancing financial
accountability in Nigerian MDAs when fully implemented and complied with. It recommends
full TSA coverage, stricter enforcement of compliance, strengthened cash management systems,
and continuous capacity building for public finance officers to sustain accountability gains.
Creating Truth in Digital Journalism through the Dissemination of Accu...
This research explores the creation of truth in digital journalism through the
dissemination of accurate information and combating media misinformation. The study
employed a qualitative method to gather insights on developing comprehensive frameworks for
assessing information credibility, challenges faced by journalists, and collaborative models for
promoting media literacy. Key findings indicate a strong consensus on the necessity of
frameworks that integrate technological tools and human cognitive factors to assess credibility.
Journalists face significant barriers, including cognitive overload, algorithmic obfuscation, and
source ambiguity. Collaborative models involving journalists, educators, and technology
platforms are essential for promoting media literacy and reducing misinformation. The research
highlights the importance of evaluating media literacy initiatives through pre- and postintervention assessments, knowledge-based tests, behavioral measures, surveys, and longitudinal
studies. By addressing these areas, digital journalism can enhance public understanding and
decrease susceptibility to misinformation. The study provides insights into strategies for
combating misinformation, including advanced verification techniques, cognitive bias
mitigation, and interdisciplinary collaboration. These findings have implications for journalists,
educators, technology platforms, and policymakers seeking to promote media literacy and
combat misinformation in digital journalism.
The Experience of Rimar Academy in Collaborating with British Universi...
This article aims to explore the role of universities in the United Kingdom in
supporting Arab researchers and to highlight the opportunities available for enhancing scientific
research in the region. The analysis is based on the model of Rimar Academy conferences in the
fields of humanities and social sciences, in which I participated from Morocco. This serves as a
practical example of the Arab researcher’s experience in benefiting from the British academic
environment and engaging with an international network of scholars, reflecting the growing
importance of international academic collaboration in sociology and the humanities.
يؤرًشاد أكبدًَُخ سًَبس اإليكبَُبد وانفشص انًزبدخ نزؼزَز انجذش انؼهًٍ فٍ انًُطقخ. وَسزُذ انزذهُم إنً ًَىرط :ت ع كس
فٍ يجبنٍ انؼهىو اإلَسبَُخ واالجزًبػُخ، وانزٍ شبسكذ فُهب يٍ انًغشة، كًضبل ػًهٍ ػهً رجشثخ انجبدش انؼشثٍ فٍ االسزفبدح
يٍ انجُئخ انجذضُخ انجشَطبَُخ وانزفبػم يغ شجكخ دونُخ يٍ األكبدًٍَُُ وانزٍ ػكس األهًُخ انًززاَذح نهزؼبوٌ األكبدًٍَ انذونٍ
فٍ يجبالد ػهى االجزًبع وانؼهىو اإلَسبَُخ
Educational Psychology of Conflict Resolution in Student-Teacher Inter...
This research investigates the pedagogical implications of conflict resolution within
student-teacher interactions, positing that the synthesis of refined communication modalities and
psychological frameworks is essential for optimizing the educational environment. Through a
multi-faceted analysis, this study examines how deliberate verbal and non-verbal communication
strategies, coupled with the integration of emotional intelligence and empathy, serve as primary
catalysts for de-escalating classroom tension and fostering relational stability. The findings
underscore that active listening characterized by sustained concentration, cognitive empathy, and
validation functions as a critical mechanism for conflict mitigation. By prioritizing these
communicative practices, educators can identify underlying behavioral catalysts, thereby
transitioning from reactive disciplinary measures to proactive, collaborative problem-solving.
Furthermore, the data suggest that high levels of emotional intelligence enable instructors to
regulate interpersonal dynamics effectively, creating a psychological safety net that encourages
student engagement. Non-verbal cues, including calibrated body language and prosodic
modulation, are identified as vital components in conveying approachability, which significantly
lowers defensive posturing in students. The convergence of these techniques facilitates a
transformative classroom climate where mutual respect is institutionalized. The study concludes
that targeted interventions designed to bolster the emotional and communicative competencies of
educators are instrumental in establishing a positive feedback loop. This loop not only enhances
pedagogical efficacy but also promotes the holistic social and academic development of the
learner. By shifting the focus toward relational intelligence, this research argues that educational
institutions can resolve systemic conflicts while cultivating a sustainable, supportive culture.
Future inquiries should consider the longitudinal impact of these interventions on student
retention and the broader psychological well-being of the academic community, reinforcing the
necessity for interdisciplinary approaches in contemporary educational psychology.