An Examination of Cybersecurity Challenges in Digital Government Accounting in Nigeria: A Case Study of the TSA
- Project Research
- 1-5 Chapters
- Abstract : Available
- Table of Content: Available
- Reference Style:
- Recommended for :
- NGN 5000
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.
Related Project Materials
THE EFFECT OF SURVIVAL STRATEGIES ON THE PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISE
ABSTRACT
This research project is on the Effect of Survival Strategies on the Performance...
The Role of Traditional Healing in Maternal Mental Healthcare in Borno State
Background of the Study
Traditional healing practices have long been an integral part of healthcare sys...
An investigation into the challenges of integrating students with disabilities into school sports in Damaturu Local Government Area, Yobe State
Background of the Study
Integrating students with disabilities into school sports is a critical aspect of inclusive educat...
POLYGAMY AND ITS EFFECTS ON THE ACADEMIC PERFORMANCE OF PUPILS A CASE STUDY OF SOME SELECTED PRIMARY SCHOOL IN UGHELLI NORTH LOCAL GOVERNMENT AREA OF DELTA STATE
EXCERPT FROM THE STUDY
Academic performance on the other hand is being described as that behaviour exhibited by an...
An examination of the impact of religious teachings on inter-ethnic marriage in Ikot Abasi Local Government Area, Akwa Ibom State
Background of the Study
Religious teachings often play a pivotal role in shaping cultural norms and interpersonal relation...
The Impact of Personal Income Tax Compliance on Public Sector Financing: A Case Study of Lagos State Government
Background of the Study
Personal Income Tax (PIT) compliance plays a pivotal role in public sector financi...
The Effect of Constitutional Law on the Protection of Whistleblowers in Governance: A Case Study of Maiduguri Metropolitan Local Government Area, Borno State
Background of the Study
Whistleblowing plays a crucial role in promoting transparency, accounta...
BASIC TECHNOLOGY TEACHERS’ PERCEPTION ON THE AVAILABILITY AND UTILIZATION OF INFORMATION AND COMMUNICATION TECHNOLOGY FOR TEACHING IN SECONDARY SCHOOLS
ABSTRACT
This study examined basic technology teachers‟ perception on the availability and utilization...
THE RELATIONSHIP BETWEEN SOCIAL MEDIA USAGE AND THE ACADEMIC ACHIEVEMENT OF SECONDARY SCHOOL STUDENTS IN EDO STATE
The increasing integration of social media into everyday life has significantly trans...
An Investigation of Omega-3 Fatty Acids and Their Role in Heart Disease Prevention in Borno State
Background of the Study
Heart disease remains a leading cause of mortality, with diet playing a critica...
