IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 11 NO. 1 2025
DOI: 10.56201/jafm.v11.no1.2025.pg40.51

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Effect of Digital Transformation on Public Sector Accountability and Transparency in Nigeria

Obidike Jane Chizoba, Prof. Onuora JKJ

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Abstract

This study empirically investigated the effect of digital transformation on public sector accountability and transparency in Nigeria. The study is vital as it portrays the extent to which digital transformation ensures transparency and accountability in the Nigeria public sector organizations using federal government MDAs in Anambra State as a reference point. Two hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using Friedman’s 2WaysANOVA.Thestudy anchored on the Institutional Theory of Modernization adopted a Survey Design and Hence, data were collected using questionnaire survey administered to the targeted audience. Thus, the empirical analysis of the study indicates that IPPIS adoption and TSA adoption has positive and significant effect on accountability and transparency in the federal government MDAs in Nigeria at 5%level of significant. The study therefore concludes that the adoption of IPPIS has reduced the financial irregularities in the federal government payroll system in Nigeria. Thus, transparency has been entrenched in the Nigerian public sector financial records. Also, the TSA adoption has also ensured transparency in the Nigerian public sector organizations. Thus, the study recommends that Government should enforce the adoption of IPPIS and TSA and make it mandatory for all the MDAs and parastatals to adhere to since its adoption has significantly ensured transparency in the federal government ministries, departments and agencies in Nigeria. There is also a need for the IPPIS legislation to cover the states and local government level since the policy in question only covered the federal level.

keywords:

Digital Transformation, Public Sector Accountability; Transparency; IPPIS; TSA

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