CHALLENGES TO INTEGRATION OF TREASURY SINGLE ACCOUNT (TSA) INTO THE ACCOUNTING EDUCATION CURRICULUM OF COLLEGES OF EDUCATION

This study examined challenges to integration of treasury single account (TSA) into the Accounting Education curriculum of Colleges of Education. Integration of TSA will make Accounting Education curriculum an anti-corruption curriculum that will, in turn, lead to the production of credible accountants especially in a public-sector-driven economy like Nigeria. The study identified poor knowledge of subject matter, poor funding, inconsistency in public policies, poor response to changes in economic and financial policies, resistance to change, slavish attachment to existing curriculum and absence of training for Accounting Education lecturers as the major challenges to the integration of TSA into the Accounting Education curriculum of Colleges of Education. The study also identified the strategies for enhancing integration of TSA into the Accounting Education curriculum to include re-training of Accounting Education lecturers, provision of adequate funds and professionalizing Accounting Education. The researchers recommended (inter alia) that Accounting Education lecturers should have a strong professional body that would be organizing mandatory professional development programmes for members, while government should involve them in making critical economic and financial policies that concern Accounting Education.