An Examination of Cybersecurity Challenges in Digital Government Accounting in Nigeria: A Case Study of the TSA
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Background of the Study
The advent of digital government accounting systems in Nigeria, particularly the implementation of the Treasury Single Account (TSA), marks a significant leap toward enhancing financial accountability and transparency. The TSA integrates all government revenue collection accounts into a single platform, ensuring efficient cash management and reducing corruption (Adetunji & Oladipo, 2023). Despite its merits, the shift to digital accounting systems has introduced significant cybersecurity challenges, such as data breaches, ransomware attacks, and insider threats.
As digital systems grow increasingly complex, Nigerian public institutions face the dual challenge of safeguarding sensitive financial data while ensuring system reliability. These cybersecurity issues not only compromise the efficiency of the TSA but also erode public trust in government financial systems (Ibrahim & Adewale, 2024). This study explores the cybersecurity challenges faced in the digital implementation of the TSA and assesses their implications for government accounting in Nigeria.
Statement of the Problem
The TSA has significantly improved Nigeria’s public finance management by curbing leakages and improving accountability. However, the digital nature of the TSA has exposed it to various cybersecurity risks, including hacking, phishing, and data theft. These threats undermine the system's integrity and the government's ability to manage public funds securely.
Challenges such as inadequate cybersecurity infrastructure, a lack of skilled personnel, and limited awareness of cybersecurity protocols exacerbate these vulnerabilities. Failure to address these issues could jeopardize the sustainability of digital accounting initiatives in Nigeria (Okafor & Udo, 2025). This study investigates the cybersecurity challenges of the TSA, their causes, and potential solutions.
Objectives of the Study
- To identify the cybersecurity challenges faced in the implementation of the TSA.
- To examine the impact of these challenges on the efficiency of digital government accounting.
- To propose strategies for enhancing cybersecurity in Nigeria’s TSA framework.
Research Questions
- What are the cybersecurity challenges associated with the TSA in Nigeria?
- How do these challenges affect the efficiency of digital government accounting systems?
- What measures can strengthen cybersecurity in Nigeria’s TSA framework?
Research Hypotheses
- Cybersecurity challenges significantly affect the efficiency of the TSA in Nigeria.
- Inadequate cybersecurity infrastructure contributes to vulnerabilities in the TSA framework.
- Implementing robust cybersecurity measures improves the functionality of the TSA.
Scope and Limitations of the Study
This study focuses on cybersecurity challenges in the TSA implementation in Nigeria, with an emphasis on the period between 2015 and 2025. It examines the technical, organizational, and policy-related factors influencing cybersecurity. Limitations include restricted access to classified information and reliance on secondary data.
Definition of Terms
- Cybersecurity: The protection of digital systems and data from unauthorized access or attacks.
- TSA (Treasury Single Account): A unified account system used for consolidating all government revenues.
Digital Government Accounting: The use of digital technologies in managing public sector financial transactions.
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