ABSTRACT
This study examined Treasury Single Account (TSA) and management of human resources in Federal Universities, South East Nigeria. The specific objectives were to: ascertain the effect of greater transparency in the institutions’ financial system on employees resourcing, evaluate the effect of increase in fiscal savings on employees reward management, and ascertain the effect of institution unified accounting system on lecturers’ career development in the Federal Universities in South East Nigeria. The study adopted survey research design. The population of the study consists of employees of: University of Nigeria, Nsukka; Nnamdi Azikiwe University, Awka; Federal University of Technology, Owerri; Alex Ekwueme Federal University, Ndufu-Alike; and Michael Okpara University of Agriculture, Umudike. Primary and secondary data were used. Multiple Regression analyses and Ordinary Least Square Regression were used to analyse the objectives and test the hypotheses posited. The major findings were that: At 1% level (Sig < .01) of significance, greater transparency in the institutions’ financial system has a positive and significant effect in the universities employees’ resourcing. At 1% level (Sig < .01) of significance, increase in fiscal savings has significant and positive effect on employees’ reward management, and at 1% level (Sig < .01) of significance, institution unified accounting system has positive and significant effect on the lecturers’ career development in the Federal Universities in South East Nigeria. However, the study concluded that: Treasury single account has a significant and positive impact on the management of human resources in Federal Universities, South East Nigeria. The study recommended that: The agitation for Federal Government to exclude Federal Universities from the TSA implementation should be jettisoned as the study proved that TSA has enthroned greater transparency in the institutions’ financial system which has helped the Universities under study to improve their employees resourcing. The need to make practical efforts to enhance and strengthen the operationalisation of TSA in the Universities accounting system, and the need for TSA platform to be redesigned to encourage easy and open transactions and enhancement in the communication of financial transactions were accentuated.
TABLE
OF CONTENTS
Title page i
Declaration ii
Certification iii
Dedication iv
Acknowledgement v
Table of contents vi
List of tables x
List of figures xi
Abstract xii
CHAPTER 1: INTRODUCTION
1.0
Background to the Study 1
1.1
Statement of the Problem 6
1.2
Objectives of the Study 8
1.3
Research Questions 9
1.4
Research Hypotheses 10
1.5
Significance of the Study 10
1.6
Scope of the Study 12
1.7
Limitations of the Study 18
1.8
Definition of Terms 19
CHAPTER 2: REVIEW OF RELATED LITERATURE
2.0
Conceptual Review 24
2.0.1 Treasury
Single Account 25
2.0.2 Human
resource management 30
2.0.3
Human resource management activities 33
2.0.4 Human resources 47
2.0.5
Practices
of human resource management in Universities 50
2.0.6 Treasury single account policy in Nigeria 58
2.0.7 Rationale for treasury
single account 60
2.0.8 Objectives of treasury single account 62
2.0.9 Preconditions for the establishment of treasury
single account in ministry
departments and agencies 63
2.0.10 Treasury
single account stakeholders’
roles and responsibilities in Nigeria 64
2.0.11 Implementation of treasury single account in Nigeria
65
2.0.12 Management of human resources in University
environment 67
2.0.13 Management
and human resource development in Universities 86
2.0.14
University
management and governance 88
2.0.15 Role of human resources management in assuring
quality in Universities 92
2.0.16 Cost control and funds management in Nigerian
Universities 95
2.0.17 Treasury single account system 97
2.0.18 Accounts under treasury single account system 100
2.0.19 Accountability and Transparency 106
2.0.20 Challenges of Human Resource Management in Nigeria
Universities 107
2.0.21 Treasury single account (TSA): The journey so far 118
2.0.22 Benefits of treasury single account 121
2.1
Empirical
Review 126
2.2
Summary of Reviewed
Literature 148
2.3
GAP in Literature 152
2.4
Theoretical Review 153
2.4.1 Stakeholder
theory 153
2.4.2 White collar crime theory 154
2.4.3 Public finance management theory 155
2.4.4 Incremental
model 156
2.4.5 Agency theory
161
2.4.5.1 Application
of agency theory to the study 162
2.5
Conceptual Framework of Treasury Single
Account and Management
Human Resource 164
CHAPTER
3:
RESEARCH
METHODOLOGY
3.0
Research Design 168
3.1
Population of the Study 168
3.2
Sources of Data
Collection 171
3.4
Sample and Sampling
Procedure 171
3.4.1 Sample
size determination 172
3.5
Validity of the
Instruments 174
3.6
Reliability of the
Instruments 175
3.8
Methods of Data Analysis 176
3.9
Model Specification 176
CHAPTER 4: DATA PRESENTATION AND ANALYSIS
4.1
Data Presentation 180
4.2
Effect of Greater Transparency in the Institutions’
Financial System on Employees
Resourcing in Federal Universities, South East
Nigeria 182
4.3 Effect of Increase in Fiscal Savings on Employees Reward Management in
the Federal Universities, South East
Nigeria 185
4.4
Effect of Institution Unified Accounting System on Lecturers’ Career Development
in Federal Universities, South East Nigeria 187
4.5
Effect of Online Real-Time Banking on
the Achievement of University Core Mandates
in the Federal Universities, South East Nigeria 190
4.6
Discussion of Results 191
CHAPTER 5: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1
Summary of Findings 196
5.2
Conclusion 199
5.3
Recommendations 200
5.4
Contributions to Knowledge 201
References 196
Appendix
LIST OF TABLES
3.2 Distribution
of the target population of the study drawn from the five (5) Federal Universities
in South East Nigeria. 170
3.4 Distribution
of target population and sample size distribution. 174
3.6
Coefficient of Correlation of the
Reliability of the Research Instrument. 176
4.1 Distribution
questionnaire sampled in the five Federal Universities and the number
that were returned. 181
4.2 Showed Multiple Regression Analysis
result on the effect of greater transparency in the institutions’ financial system on
employees resourcing in the Federal Universities,
South East Nigeria. 182
4.3 Showed Multiple Regression Analysis result
on the effect of increase in fiscal savings on employees reward management
in the Federal Universities, South East Nigeria. 185
4.4 Showed Multiple Regression Analysis result
on the effect of institution unified accounting system on lecturers’
career development in the Federal Universities,
South
East Nigeria. 187
4.5 Showing Multiple Regression Analysis
Result on the effect of online real-time
banking on
the achievement of University core mandates in the Federal
Universities,
South East Nigeria. 190
LIST OF FIGURES
2.1 Human Resource Management Activities 34
2.2 Conceptual
Framework Designed by the Researcher 164
CHAPTER 1
INTRODUCTION
1.1
BACKGROUND TO THE STUDY
Management
of human resources with an established single treasury account platform in
Nigerian public Universities has been a subject of continuous deliberation
among academics, politicians and University Administrators. University education
is unarguably the most important and crucial component in human capital development.
It is considered indispensable to the building of a strong and viable economy (Akindele,
Oginni & Omoyele, 2012). Oziengbe and Obhiosa (2014), averred that
functional education is an important ingredient for national development, while
knowledge accumulation and its applications are seen as major factors in the
economic development of any nation leading to competitive advantage in the
global economy. Thus, Ogu (2008), posited that educating the citizenry of any
nation is essential to its social, political, economic and cultural vitality,
and the greater the opportunity given to the citizenry for higher education,
the more expansive the horizon for rapid social and economic development. Universities
are the major drivers of knowledge-driven global economy, and are established
to accomplish specified objectives (their core mandates). Therefore, the
Federal Republic of Nigeria (FRN, 2004) articulated the objectives of higher
education to include; the contribution to national development through relevant
manpower training, acquisition, development and inculcation of proper values
for the development of intellectual capability of individuals to understand and
appreciate the local and external environments. Our Universities are expected
to achieve these objectives through teaching, research, dissemination of
existing and new information and service to the community. However, the extent
to which these objectives can be achieved depends greatly on the availability
of resources (human resources, and financial resources) to Universities
Management.
Significantly,
human resources are recognised as most critical of the varied factors
contributing to the attainment of organisational objectives (Dudeja, 2000).
Universities as training and research institutions therefore, rely on employees
who are well trained, motivated and are committed to their works of conducting
research and training for the development of the nations (Lew, 2009). Thus, the
capacities, competencies, skills, and the quality of human resources defined
the educational institution results. Lew (2009) posited that implementation of
appropriate Human Resource Management (HRM) practices by tertiary institutions
will enable them to attract and retain competent and qualified lecturers in different
disciplines that will play a strategic role in improving university ratings in
key areas like research quality, academic reputation, academic programme
quality, research contribution to society, preparation of tomorrow’s leaders
and quality of graduates. Malik, Nawab, Naeem, and Danish, (2010) asserted that
training and development of well-qualified human resources will depend on the
performance of the universities subjected to effective implementation of different
bundles of HRM practices: employees’ resourcing, employees’ reward management, career development,
risk management, safety/health, and performance management. Nevertheless,
effective implementation of different bundles of HRM practices by universities
depends on the availability of financial resources at their disposal.
Thus,
finance is a major driver in actualising the various policies of universities
as well as in ensuring their smooth administration. In Nigeria, the policy
document on financing of higher education specifies that since education is an
expensive social service, it requires adequate financial provision from
government for the successful implementation of the various programmes (FGN,
2004). Aina (2007) noted that government provides about ninety (90) percent of
the funds required for the administration of universities and welcomes
individuals, other organisations as well as individual universities in providing
the remaining ten (10) percent. Saint, Hartnett and Strassner (2003), observed
that in practice, government is unable to adequately fund the university system
and the current funding strategy does not serve the country’s long term
development interests. Consequently, inadequate funding has been the norm for
many years as enrollments increased more quickly than the government’s capacity
to maintain its proportional financial support. In view of this, Ogbogu (2011)
posited that gross underfunding undermines university autonomy in Nigeria and
that the financial crisis has also generated an obvious deterioration in the
management of human resources in universities and the quality of education.
Okebukola (2006), opined that because of the education budget cuts, quality of
education was seriously and still been affected by brain drain. Furthermore, the
deterioration and scarcity of facilities and equipment such as laboratories,
libraries and general teaching materials have contributed to the falloff in the
standard of education in Nigeria Universities.
To offset the deficiencies, there has
been agitations over the years to increase the budget allocation to education sector.
These budgets made by government for the sector is usually minimal compared to
the universally accepted percentage as stipulated by United Nations Education
and Scientific Cooperation (UNESCO). Thus, UNESCO recommended 26% of total
annual budget for education in developing countries like Nigeria (Akindele,
2016). Akindele (2016), further noted that Nigeria educational budget was 8% of
total annual budget. In spite of the agitations for upward review of budgetary
allocation to the sector, the yearly allocation to the sector was not often totally
released; and even the amount released was usually delayed. Okebukola (2015),
opined that “lip service in funding is what education generously gets in
Nigeria”. Thus, because of government indifferent and uncommitted attitudes
towards funding of tertiary institutions, most universities depended on their
internally generated revenues to complement government subventions in caring
for their human resources and also carrying out other academic activities. However,
the complementing source seem to be eroded with the full implementation of
Treasury Single Account (herein thereafter called TSA) policy. TSA policy which
is enshrined in section 80, sub-section 1 of the Nigerian Constitution which
requires that all revenues generating Ministries, Departments and Agencies of
government should channel such revenues to a single account in the Central Bank
of Nigeria. These should be done the same day such monies were collected through
commercial banks who act as collection agents. Full implementation of TSA in
MDAs and other Federal Institutions was initiated to curb corruption, enthrone
accountability and transparence in public institutions.
However,
before the full implementation of TSA in 2015, Nigeria Government through different
administrations and policies tried in various ways to combat corruption,
enthrone accountability and transparence in MDAs including Federal Universities
through: Setting up of anti-corruption watchdog bodies such as the Independent
Corrupt Practices Commission, (ICPC) and Economic and Financial Crimes
Commission (EFCC), appointment of reputable Inspector-General of Police (IGP),
empowered to investigate and prosecute corrupt individuals; Implementation of
public information campaign against corruption; Improved budgeting/financial
management in civil service reform; Auditing and accounting standards; transparent
enforcement of prudential banking regulations; and prosecution of some prominent
corrupt persons. Essentially, these reforms placed greater focus on strengthening
internal and external checks and balances. However, since corruption comes in
many shapes and forms, it has been very difficult to curb, both in MDAs and
Federal Universities (ThankGod, 2016), which necessitated the full
implementation of TSA. In practical terms, there
is palpable optimism that with diligent implementation, the TSA policy will
enhance transparency and accountability in the management of public
institutions and government parastatals. Nevertheless, TSA policy seems to have
drawbacks to certain departments and agencies that depend on internally
generated revenues as means of complementing the meagre subvention received
from government on irregular basis, especially Federal Universities.
Since the internally
generated revenues by Universities which have been complementing government subventions
before the implementation of TSA were grossly insufficient in its complementary
role, academics and educational stakeholders have made a clarion call for the exclusion
of public Universities in the implementation of TSA, which hinges on unified accounting system, greater transparency
in financial system, increase in fiscal savings, and online real-time banking
among others. In reaction and protest against the inclusion of public Universities
in the implementation of TSA, Faborode, (2015) posited that Universities, by
means of their operations and services should be regarded as peculiar
establishments, which should not be treated as purely public services in
function, and should not be categorised as revenue generating agencies. As the
deliberations among academics, politicians and University administrators
continue, the study is conceived to empirically evaluate the effects of treasury
single account adoption on management
of human resources in Federal
Universities, South East Nigeria, hence as a guide for policy modification, and
formulation on TSA implementation in the Federal Universities in particular and
tertiary institutions in general.
1.2 STATEMENT OF THE PROBLEM
Public
Universities in Nigeria have not only witnessed brain drain as a result of poor
management of human resources, inadequate or decayed facilities and
infrastructures, but the major problem of underfunding has been the cog in the
wheel of progress of public universities. This is as a result of declining
budgetary allocations, increase in enrolments, and shortfalls from Nigerian
Universities Commission funds. It is well documented that annual budgeted funds
for public universities are hardly released, and when released, it will always fall
below the budgeted amount. Thus, compelling public Universities to always rely
on internally generated revenue to complement shortfalls in government funding.
However, the complementary role of the internally generated revenue in funding
public universities’ activities has been eroded as a result of full implementation
of TSA. It is, therefore, not out of place to perceive that the inclusion of
public Universities in the implementation of TSA may worsen the management of human
resources in Universities and their performances thereof. This is because of
the absence of internally generated revenue and the bureaucratic bottleneck
which are integral in TSA policy. Espousing the premise, Ogunyemi, (2016), asserted
that international and corporate bodies send research grants to universities
which are paid into the accounts of these institutions and are trapped in the
TSA platform that is not easily accessible. Such grants come with timelines and
the granting institutions get agitated and start asking questions which can
neither be answered nor explained and this leads to forfeiture of such funds
and loss of ability to attract more funds from the funding agency. The result
is a vicious circle of funding problems in public Universities.
Furthermore,
the censure springing from the inclusion of public Universities in the TSA
implementation cannot be succinctly stated. The Academic Staff Union of Universities
(ASUU) had criticised the TSA policy, barely a month after the Academic Staff
Union of Polytechnic (ASUP) expressed similar concerns. ASUU posited that the
TSA policy could intrude bureaucratic bottlenecks for the leveled running of
the Nigerian University System if hurriedly instituted. Speaking during the National
Executive Council Meeting of the union held in Owerri, Nasir (2015) argued that
TSA cannot work profitably with Universities. According to him, Universities cannot
function without having financial independency and autonomy which the TSA takes
away. He further explained that the autonomy
enables Universities to effectively manage their human resources in order to
improve their work life balance, avert brain drain and ensure that academics
are adequately trained to judiciously help the university in achieving their
core mandates of contribution to national development through relevant manpower
training, development and inculcation of proper values for the development of
intellectual capability of individuals to understand and appreciate the local
and external environments. Nasir (2015), further espouse that financial independency and autonomy
will also help universities make and execute long and short term plans towards
infrastructure development and basic amenities required to make University environment
conducive for teaching, learning and conducting of research. Thus, taking their
funds away will further deteriorate academic standard in the country and reduce
the competency of our university graduates.
Also,
the Fiscal Responsibility Act (FRA) of 2007 supports the Universities to expend
whatever they realise as internally generated revenue. Though the FRA is an Act
of Government, it tends to contradict the TSA policy. This is because section
22, subsection 1 of the FRA Act stipulates that government agencies can only
remit 80% of their operating surplus of what is generated. The Federal
Government, in defiance of the provisions of this Act, included the Universities
in the implementation of TSA, which has raised many unanswered questions. However,
to modify or immune public Universities from the TSA policy, it must be an Act of
Parliament founded on incontestable evidence emanating from unadulterated empirical
research documents. Therefore, to initiate the process, it is requisite to
empirically ascertain the effects of TSA which hinges on unified accounting system, greater
transparency in the financial system, increase in fiscal savings, and online real-time banking system among
others on the management of human resources (employees’ resourcing, employees’ reward management, career development, risk
management, safety and health of academics) in Federal Universities. Furthermore,
the need to ascertain the effects of TSA policy on the accomplishment of the
Universities core mandates is imperative in modifying the implementation of TSA
policy in public Universities. Drawing from the above, the study: Treasury Single
Account and Management of Human
Resources in Federal Universities, South East Nigeria becomes imperative.
1.3
OBJECTIVES OF THE STUDY
The broad objective of this study is to
evaluate the effects of Treasury
Single Account on management of human resources in tertiary
institutions, with particular reference to federal universities in the South
East Nigeria. The specific objectives therefore, are to:
i.
ascertain the effect of transparency (openness,
accountability) in the institutions’ financial system on employees’ resourcing in
Federal Universities, South East Nigeria.
ii.
evaluate the effect of increase in fiscal savings (less
transaction charges, more revenue) on employees’ reward management
in Federal Universities, South East Nigeria.
iii.
ascertain the effect of institution unified accounting
system (one accounting system, fungibility of all cash) on lecturers’ career
development in Federal Universities, South East
Nigeria.
iv.
find out the effect of online real-time banking (immediate
access to funds) on risk management, safety and health
of academics in Federal Universities, South East Nigeria.
1.4
RESEARCH QUESTIONS
The following research questions were answered
by the study:
i.
What are the effect of transparency (openness,
accountability) in the institutions’ financial system on employees’ resourcing in
Federal Universities, South East Nigeria?
ii.
What are the effect of increase in fiscal savings (less
transaction charges, more revenue) on employees’ reward management
in Federal Universities, South East Nigeria?
iii.
What are the effect of institution unified accounting system
(one accounting system, fungibility of all cash) on lecturers’ career
development in Federal Universities, South East
Nigeria?
iv.
What are the effect of online real-time banking (immediate
access to funds) on risk management, safety and health
of academics in Federal Universities, South East Nigeria?
1.5
RESEARCH HYPOTHESES
The following hypotheses posited to guide the
process of the study were tested in null form:
HO1: Transparency (openness,
accountability) in the institutions’ financial system does not have any
significant and positive effect on employees’ resourcing in
Federal Universities, South East Nigeria.
HO2: Increase in fiscal savings (less
transaction charges, more revenue) have no significant and positive effect on
employees’ reward management
in Federal Universities, South East Nigeria.
HO3: Institution unified accounting
system (one accounting system, fungibility of all cash) does not have any
significant and positive effect on lecturers’ career development in
Federal Universities, South East Nigeria.
HO4: Online real-time banking (immediate
access to funds) has
no significant and positive effect on risk
management, safety and health of academics in Federal Universities, South East
Nigeria.
1.6
SIGNIFICANCE OF THE STUDY
It is the desire of every government, academics
and national stakeholders to have credible, robust and universally acceptable
educational institution which will serve as a beacon of hope, frontier of
knowledge for the citizenry, and catalyst for national and economic
development, especially in the Universities and also at the tertiary level.
However, establishing and sustaining conventional citadel of learning is not distinct
with the level of government involvement through the fulfillment of its
statutory obligation of adequately and timely funding these institutions, and
ensuring that government policies are not at variance and do not derail or
obstruct the smooth functioning of these academic institutions. The study
findings will enable the Federal Government to honestly appraise the effect of
TSA policy on public Universities in order to, or not to modify the policy with
respect to public Universities. Also the findings will reveal the impact of TSA
policy on the management of human resources in public Universities. Most
importantly, the study findings will help to initiate sound debate in the
Legislative Organ of Government for the modification of TSA policy in order to
accommodate and uphold some level of financial autonomy of sensitive Ministries,
Departments and Agencies (MDAs) and Universities for national interest. The
study findings will also be of great significance to state governments, it will
help them to judiciously implement TSA in the state, while reserving some levels
of financial autonomy to deserved institutions like state owned Universities.
The study findings will further be of
great benefit to University lecturers, administrators, managements and union
bodies. It will help them to champion the cause of adequate and timely funding
of Universities, and need to exclude or not to exclude public Universities from
TSA implementation, while substantiating their stand on financial autonomy for
public Universities, towards effective management of university human
resources, inhibiting brain drain, revitalisation and realisation of University
core mandates in Nigeria. The findings of this study will also be helpful to the
managements and unions of national research institutions in Nigeria, it will help
to amplify their voices in canvasing for financial autonomy with regards to the
sensitivity of their functions.
Theoretically, the study is the first
initiative to decompose Treasury Single Account using adequate components emanating from the policy objectives. Also it is the first initiative to
adequately and comprehensively evaluate the effect of TSA on management
of human resources in public Universities in Nigeria for policy deliberation
and modification. Thus, the study will add to the available scholarly materials
on the study topic especially in the context of public universities. The study
will also serve as a useful aid to potential researchers, lecturers and
students who will embark on further research on the study.
1.7
SCOPE OF THE STUDY
The study focused on evaluating TSA
and Management of human resources in
Federal Universities, South East Nigeria.
1.7.1
Unit
scope
The study was conducted in the five (5) Federal
Universities in South East Nigeria. These Federal Universities include: University
of Nigeria, Nsukka, Enugu State; Nnamdi
Azikiwe University, Awka, Anambra State; Federal University of Technology,
Owerri, Imo State; Alex Ekwueme Federal University Ndufu-Alike, Ebonyi State; and
Michael Okpara University of Agriculture, Umudike, Abia State. Academic staff
from the rank of Lecturer II, Principal and Senior Officers in the Bursary
Department, Principal and Senior Officers in the Personnel Department, and Principal
and Senior Officers in the Office of the Vice Chancellor in the five (5) South
East Federal universities served as the respondents to the study. These
categories of respondents were selected because Academic Staff from the rank of
Lecturer II are considered to have established career relationship with the Universities,
while the Principal and Senior Officers make up the University Management.
Principal and Senior Officers in the Personnel Department are in charge of management
of human resources in these selected Universities, the Principal and Senior Officers
in the Bursary Department and Office of the Vice Chancellor are in charge of
policy/decision implementation and management of university financial
resources.
1.7.2
Content
scope
The
study focused on evaluating
TSA and management of human resources
in Federal Universities, South East of Nigeria. The study ascertained
how TSA implementation (unified accounting system, greater transparency in the
financial system, increase in fiscal savings, and online real-time banking)
has impacted on the management of human resources (employees’ resourcing, employees’ reward management, career development),
and the accomplishment of Universities core mandates in these Federal
Universities, South East Nigeria.
1.7.3
Geographical
scope
Geographically, the study was conducted in South
Eastern Nigeria. South Eastern Nigeria comprises of five states namely; Enugu
State, Anambara State, Imo State, Abia State and Ebonyi State.
Enugu,
usually referred to as Enugu State to distinguish it from the city of Enugu, is
a state in southeastern Nigeria, created in 1991 from part of the old Anambra
State. Its capital and largest city is Enugu, from which the state derives its
name. The principal cities in the state are Enugu, Nsukka, Agbani and Awgu.
Enugu State is located at the foot of the Udi Plateau. The state shares borders
with Abia State and Imo State to the south, Ebonyi State to the east, Benue
State to the northeast, Kogi State to the northwest and Anambra State to the west.
Enugu, the capital city of Enugu State, is on the railroad from Port Harcourt,
150 miles (240 km) south-southwest, and at the intersection of roads from Aba,
Onitsha, and Abakaliki. It is approximately 4 driving hours away from Port
Harcourt the capital of Rivers State, where coal shipments exited Nigeria.
Enugu is also located within an hour's drive from Onitsha, one of the biggest
commercial cities in Africa and two hours' drive from Aba, another very large
commercial city, both of which are trading centres in Nigeria. The average
temperature in this city is cooler to mild (60 degrees Fahrenheit) in its
cooler months and gets warmer to hot in its warmer months (upper 80 degrees
Fahrenheit) and very good for outdoor activities with family and friends or just
for personal leisure. Enugu has good soil-land and climatic conditions all year
round, sitting at about 223 metres (732 ft) above sea level, and the soil is
well drained during its rainy seasons. The mean temperature in Enugu State in
the hottest month of February is about 87.16 °F (30.64 °C), while the lowest
temperatures occur in the month of November, reaching 60.54 °F (15.86 °C). The
lowest rainfall of about 0.16 cubic centimetres (0.0098 cu in) is normal in
February, while the highest is about 35.7 cubic centimetres (2.18 cu in) in
July.
Anambra State is a state in southeastern Nigeria. The
capital and seat of government is Awka. Onitsha, a historic port city from
pre-colonial times, has developed as by far the largest urban area in the
state. The state's theme is "Light of the nation", formerly known as the
"Home for all". The largest town in
Anambra State is Aguleri. Anambra has 178 towns within it. Its
name was inspired by one of its Northern and riverine clans Anam but merged
with "branch". The colonialists who travelled from the present day
Anambra region to present Northern Nigeria often described where they were
coming from as "Anam branch". The term coupled with Ọmambala, the
Igbo name of the Anambra River formed the name Anambra. Boundaries
are formed by Delta State to the west, Imo State and Rivers State to the south,
Enugu State to the east, and Kogi State to the north. The name was derived from the Anambra River
(Omambala) which flows through the area and is a
tributary of the River Niger. The indigenous ethnic groups in
Anambra state are the Igbo (98% of population) and a small population of Igala
(2% of the population), who live mainly in the north-western part of the state. Anambra
is the eighth-most populated state in the Federal Republic of Nigeria and the
second-most densely populated state in Nigeria after Lagos State. The stretch
of more than 45 km between the towns of Oba and Amorka contains a cluster of
numerous thickly populated villages and small towns, giving the area an estimated
average density of 1,500–2,000 persons per square kilometer. Anambra is rich in
natural gas, crude oil, bauxite, and ceramic. It has an almost 100 percent arable soil. It
has the lowest poverty rate in Nigeria. Anambra's
history stretches to the 9th century AD, as revealed by archaeological
excavations at Igbo-Ukwu and Ezira. It has great works of art in iron, bronze,
copper, and pottery works belonging to the ancient Kingdom of Nri. These have
revealed a sophisticated divine Kingship administrative system, which held sway
in the area of Anambra from c. 948 AD to 1911. In some towns, such as Ogidi and
others, local families had hereditary rights to kingship for centuries. Old
Anambra State was created in 1976 from part of East Central State, and its
capital was Enugu.
Imo
State is one of the 36 states of Nigeria and lies in the south east of Nigeria.
Owerri is its capital and largest city. Its other major cities are Orlu and
Okigwe. Located in the south-eastern region of Nigeria, it occupies the area
between the lower River Niger and the upper and middle Imo River. The state has
several natural resources including crude oil, natural gas, lead, calcium cabornate
and zinc. Profitable flora including iroko, mahogany, obeche, bamboo, rubber
tree and oil palm abound. Additionally white clay, fine sand and limestone are
found in the state. Imo's major towns include Isu, Okigwe, Oguta, Orlu, Atta
Ikeduru, Akokwa, Mbaise, Mbaitoli, Mbieri, Ohaji/Egbema, Orodo, Nkwerre, Ubulu,
Ngor Okpala, Omuma, Mgbidi, Awo-Omamma, Izombe, Orsu, Amaigbo, and Umuowa Orlu. Imo
State came into existence in 1976 along with other new states created under the
leadership of the late military ruler of Nigeria, Murtala Muhammad, having been
previously part of East-Central State. The state is named after the Imo River.
Part of it was split off in 1991 as Abia State, and another part became Ebonyi
State. Imo state was created at Ngwoma, the meetings for the state creation
which began after the Nigerian Civil War ended in 1970 were chaired by Chief S.
E. Onukogu. The state has over 4.8 million people and the population density
varies from 230 to 1,400 people per square kilometre. Christianity is the
predominant religion. In addition to English being the official language, Imo
state is a predominantly Igbo speaking state, with Igbo people constituting a
majority of 98%. Owerri is the capital of Imo State in Nigeria, set up in the
heart of Igboland. Owerri consists of three Local Government Areas including
Owerri Municipal, Owerri North and Owerri West; it has an estimated population
of about 750,000 as of 2006 and is approximately 100 square kilometres (40 sq
mi) in area. Owerri is bordered by the Otamiri River to the east and the Nworie
River to the South. The Owerri Slogan is Heartland. It is currently referred to
as the entertainment capital of Nigeria and is home to an annual beauty pageant
called "Miss Heartland." Owerri was the last of four capitals of the
Republic of Biafra in 1969. The capital of the secessionist state was
continuously being moved as Nigerian troops captured the older capitals. Enugu,
Aba, and Umuahia were the other capitals before Owerri.
Abia
State is an abbreviation of four of the state’s densely populated regions Aba,
Bende, Isuikwuato and Afikpo. It is one of the thirty-six (36) states that
constitute the Federal Republic of Nigeria. Abia people are of the Igbo ethnic
group who predominates much of the south-eastern part of Nigeria. Their
traditional language is Igbo. English is widely spoken and serves as the
official language in governance and business. Abia is 2.4million people and are
mainly Christians. Abia state consists of seventeen (17) Local Government
Areas. They are: Aba north, Aba south, Arochukwu, Bende, Ikwuano, IsialaNgwa
North, IsialaNgwa South, Isuikwuato, Obingwa, Ohafia, OsisiomaNgwa, Ugwunagbo,
Ukwa, East, Ukwa West, Umuahia North, Umuahia South, Umunneochi. Abia
State, which occupies about 5,834 square kilometers. The southern part of the
state lies within the riverine part of Nigeria. It is low-lying tropical rain
forest with some oil-palm bush. The southern portion gets heavy rainfall of
about 2,400 millimetres (941n) per year especially intense between the months
of April through October. The rest of the state is moderately high plain and
wooded savannah. Crude oil and gas production are also
prominent activities. They contribute to 39% of the GDP. The manufacturing
sector only account for 2% of the GDP. Agriculture, employs 70% of the second
economic sector of Abia with its adequate seasonal rainfall, Abia has much
arable land that produces yam, maize, potatoes, rice, cashew, plantain, okaro
and cassava.
Ebonyi
is the youngest state in southeastern Nigeria. It is inhabited and populated
primarily by the Igbo. Its capital and largest city is Abakaliki. Other major
towns include Afikpo, Unwana, Onueke, Edda, Onicha, etc. It was one of the six
states created in 1996 by the then federal military government. The State of
Ebonyi was created from parts of both Enugu State and Abia State, which in turn
were initially constituents of the old Anambra and Imo States respectively. It
has three senatorial zones (north, south and central), thirteen local
government areas as well as local development centres created by the state
government. It is home to six higher institutions of learning: Ebonyi State
University, Abakaliki (EBSU); Federal University Ndufu Alike Ikwo (FUNAI);
Akanu Ibiam Federal Polytechnic, Unwana; Federal College of Agriculture,
Ishiagu; Ebonyi State College of Education Ikwo (EBSCOEI) and College of Health
Sciences, Ezzamgbo. Ebonyi is primarily an agricultural region.
It is a leading producer of rice, yam, potatoes, maize, beans, and cassava in
Nigeria. Rice and yams are predominantly cultivated in Edda, a region within
the state. Ebonyi has several solid mineral resources, including lead, crude
oil, and natural gas, and few large-scale commercial mining mines. The state
government has, however, given several incentives to investors in the
agro-allied sector to encourage production. Ebonyi is called "the salt of
the nation" for its huge salt deposit at the Okposi and Uburu Salt Lakes.
It
is in this background that the five federal Universities: University of
Nigeria, Nsukka; Nnamdi Azikiwe
University, Awka; Federal University of Technology Owerri; Alex Ekwueme Federal
University; and Michael Okpara University of Agriculture Umudike, Abia State
are located.
1.8
LIMITATIONS
OF THE STUDY
The
limitations of the study are not farfetched from major limitations that
researchers in West Africa, particularly Nigeria encounter. Two remarkable
challenges are worth discussing. Firstly, despite that the study scope was
situated in Universities where learning and research is their core value, the
researcher encountered respondents’ apathy from the staff in the Universities.
Many of the respondents especially in Bursary Departments of these Universities
found it very difficult to complete the questionnaire without direct
authorisation from the University Bursar as they claimed that the questionnaire
was very sensitive and that they could not give out information without
management awareness and authorisation. To overcome this challenge, the
researcher was able to identify and establish contacts with the Universities’
Bursars who authorised bursary staff especially those in the TSA platform to
assist in completing the questionnaire. Other respondents from Personnel Department, and Office of the Vice Chancellor felt very
busy with little or no time to complete the questionnaire. Another major
constraint encountered by the researcher were the difficulties involved in
traveling to the five (5) Federal
Universities in South East Nigeria (University of Nigeria, Nsukka, Enugu
State; Nnamdi Azikiwe
University, Awka, Anambra State; Federal University of Technology Owerri, Imo
State; Alex Ekwueme Federal University, Ebonyi State; and Michael Okpara
University of Agriculture Umudike, Abia State). This is because the
Universities are differently located. However, the stress and risk of traveling
to these Universities with the conditions of South East road network to
distribute the questionnaire and retrieve completed ones were arduous and perplexing.
However, despite these notable challenges, the researcher was very resilient
and dedicated to conduct the research and was able to overcome these challenges
successfully.
1.9
DEFINITION
OF TERMS
The following were the operational definition
of terms as used in the study:
Career development: Career development is a lifelong process of managing learning, work, leisure,
and transitions in order to move towards a personally determined and evolving
preferred future. It is the total constellation of psychological, sociological,
educational, physical, economic, and chance factors that combine to influence
the nature and significance of work in the total lifespan of any given
individual. It encompasses the practices of training
and development, performance management and so on. Thus, in specific terms, it
connotes the practices of training and
development of academics in the various Universities under study.
Employees resourcing: Employees resourcing is part of personnel functions which focuses on recruitment and release of
individuals from organisations, as well as the management of their performances
and potentials whilst employed by the organisation. It is akin to other generic
human resource activities in these various universities under study, such as human
resource planning, recruitment, and selection; deployment, and employee relations and the range of processes
that govern the exit or release of employees from employment.
Federal Universities: Federal
Universities are universities owned and financed by the Federal Government of
Nigeria. Basically a Federal University has been established in each of the 36
states of Nigeria as evidence of federal presence in each of these states.
These Universities offer courses in various degrees at both undergraduate and
postgraduate levels. However, in relation to this study, the Federal
Universities of interest are: University of Nigeria, Nsukka; Nnamdi Azikiwe University, Awka;
Federal University of Technology Owerri; Alex Ekwueme Federal University,
Ebonyi State and Michael Okpara University of Agriculture Umudike.
Fiscal savings: Fiscal savings are the acts of an organisation
dipping into savings to maintain fiscal health and stability
over business cycles.
It connotes spending less than planned, less transaction charges, more
revenue. It also entails the capacity of a
government to maintain smooth daily financial operation and long-term fiscal
health. In relation to the study, it connotes how TSA platform operated by
these Universities encouraged less transaction charges, and more revenue in the Universities
accounting system.
Human
resources: Human resources
are the personnel of a
business or organisation, regarded as a significant asset in terms of skills
and abilities. It is seen as the people who make up the workforce of
an organisation, business sector, or economy.
But within the content of this study, human resources are the academics and
other senior non-teaching in the Bursary Department, Personnel Department and
Vice Chancellors’ Offices in the selected Universities in South East, Nigeria.
Management:
Management is the process of dealing with or controlling things or people.
It is the administration of an organisation, whether it is a business,
noon profit organisation, or government body. Management includes the activities
of setting the strategy of an organisation and coordinating the efforts of its employees (or
of volunteers) to accomplish its objectives through the application of available resources, such as financial, natural, technological, and human resources. However, in relation to the present study it connotes the
ability of these universities administration to manage its workforce
effectively under the TSA platform.
Management
of human resources:
Management of human resources is the process of hiring and
developing employees so that they become more valuable to the organisation. It
is the ability of these Universities’ administration to effectively embark on: employees resourcing, reward management, career development, conducting
job analyses, planning personnel needs, providing benefits and incentives,
evaluating performance, resolving disputes, and communicating with all
employees at all levels under the TSA platform.
Online real-time banking: Online real-time banking means having access to the funds immediately. Many banks
keep funds for at least one business day before those funds are available
into your account. This does not allow you to access these funds on the day of
the deposit. In most all cases, Real Time Banking allows you to have access to
the funds immediately. It refers to a style of
processing financial transactions in
a core banking system.
It is an alternative to the older Memo
Posting style. Thus, in relation to the
present study, it involves the abilities of these Universities under study to have access to their funds immediately they are paid
in into the University account.
Reward management:
Reward management is
concerned with the formulation and implementation of strategies and policies
that aim to reward employees fairly, equitably, and consistently in accordance
with their value to the organisation. It consists of analysing and controlling
employees’ remuneration, compensation and all other forms of benefits for the
employees. Reward management in these Universities under study connotes reward
strategies and administration of payment and benefit systems using the TSA
platform.
Transparency: Transparency is the lack of hidden agenda or conditions,
accompanied by the availability of full information required for collaboration,
cooperation, and collective decision making. Transparency as it relates to the
study connotes the ability of TSA platform in these Universities’ accounting
system to enhance the act of clearness, openness, honesty, accountability and communication in fund management.
Treasury Single Account:
Treasury single account is a public accounting system which directs all
government revenue receipts and payments into and from a consolidated account.
It sets up a structure of interlinked accounts by government to ensure that all
government funds are effectively managed. It is a public accounting system
under which all government revenues, receipts or incomes are collected into one
single account, usually maintained by the country’s Central Bank and all
payments done through this account as well. The purpose is primarily to ensure
accountability of government revenue, enhance transparency and avoid
misapplication of public funds. Treasury single account encompasses greater transparency, increase in
fiscal savings, unified accounting system and online real-time banking. Thus, it
is the accounting system adopted presently by Federal Universities, in Nigeria.
Unified Accounting System: Unified Accounting System
is an accounting system that eliminates divisions and dispersals and takes
optimum advantage of the available resources. Unified Accounting System
modifies the structure of accounting entries and adds a new dimension to
processing financial information. It connotes one accounting system and the
fungibility of all cash in these Universities’ accounting system.
University Core Mandates:
University core mandates connotes the
mission of these universities. It includes the contribution to national
development through relevant manpower training, the acquisition, development
and inculcation of proper values for the development of intellectual capability
of individuals to understand and appreciate the local and external
environments. It involves teaching research and community services. It also
connotes direct impact of these universities to the host communities through
corporate social responsibilities.
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