Virtual University Journals
Search
Search
GOVERNANCE ON ANTI-CORRUPTION OUTCOMES IN THE LAGOS STATE MINISTRY OF FINANCE: THE MODERATING ROLE OF PUBLIC SECTOR ACCOUNTING STANDARDS
Osinupebi Babatunde Diekolola, Animashaun Kabiru Tope
Abstract:
Corruption remains a persistent obstacle to good governance and accountability in Nigeria's public sector, particularly at the subnational government level. This study evaluates the effect of e-governance on anti-corruption performance in the Lagos State Ministry of Finance and focuses on the moderating role of public sector accounting standards. The study is based on Institutional Theory and Accountability Theory, stating that compliance with public sector accounting standards would help increase the effectiveness of anti-corruption performance of public sector e-governance. The population included 2,450 Ministry stakeholders and registered stakeholders such as procurement officers, accountants, auditors, ICT personnel, administrative assistants and accredited vendors. A sample of 367 respondents was drawn by proportionate stratified sampling as per the formula given by Yamane (1967). A total of 342 questionnaires were returned out of 367 distributed, yielding a response rate of 93%. Structured questionnaires were used to collect data on the level of e-governance adoption, anti-corruption outcomes, and accounting standards compliance, with quantitative interviews and documentary analysis also conducted. Pilot test and statistical verification were used to test reliability and validity. Cross-sectional analyses included direct and moderating effects, tested by hierarchical regression, and thematic analysis was used to add context to the qualitative results. The findings show that the use of e-governance instruments such as e-procurement, electronic payment systems or online auditing has a significant positive impact on anti-corruption outcomes, and this impact is further boosted by enforcing public sector accounting conventions. The study adds to the literature by showing how accounting standards support technology-based governance reforms and provides policy suggestions for the subnational government of Lagos State for the institutionalization and promotion of transparency, accountability, and public trust.
Keywords:
E-governance, Anti-corruption, Public sector accounting standards, Transparency, Accountability
Full Text:
PDF