Treasury Single Account Compliance: Accounting Practices for Effectiveness and Sustainability in Institutions

Exploring Corporate Practices in Management Accounting for Sustainability

business with COnFiDenCe icaew.com/academic iCAew promotes and funds, through its charitable trusts, high-quality independent academic research of interest to the accountancy profession and the wider business community. this publication was produced with the help of a grant from iCAew's charitable trusts. these trusts support educational projects in accountancy and related subjects. All researc...

Sustainability and National Accounting

Effects of Treasury Single Account on Public Finance Management in Nigeria

The Treasury Single Account (TSA) policy was introduced to block financial leakages, promote transparency and prevent mismanagement of government's revenue, unifies all government accounts, enabling it prevent revenue loss and mismanagement by revenue-generating agencies. This research examines the effect of treasury single account policy on the public financial management in Nigeria. The objec...

Sustainability research and practices in enforced residential institutions: collaborations of ecologists and prisoners

Enforced institutional settings such as penitentiaries provide environments to raise awareness, carry out research, and implement and assess practices for sustainable living. Institutions where residence is enforced due to health, recreational, military, or legal reasons (e.g., assisted living centers, summer camps, army bases, prisons) house people who may lack scientific training but have tim...

Accounting for Sustainability: A Dissenting Opinion

Discounted-utilitarian welfare, the commonest social objective studied by economists, is the basis for the theory of green accounting in terms of social utility. Sustainability is a different type of social objective. Consequently, green accounting as derived in many empirical models is not appropriate for studying sustainability. Maximin is a consistent foundation for the analysis of sustainab...