The Role Of e-Governance In Enhancing Financial Transparency And Accountability In Enugu State Local Government System

Abstract

This study examines the role of e-governance in enhancing financial transparency and accountability in Enugu state local government system using Igbo Etiti Local Government Areas as a case study. The study specifically sought to assess the effect of e-governance on transparency in revenue collection and financial reporting within the local government. A descriptive survey research design was adopted, which allowed the researcher to collect data on respondents’ perceptions and experiences regarding e-governance, transparency, and accountability. The study population consisted of 184 staff members from the departments of Finance, Administration, Treasury, and Internal Audit, from which a sample of 126 respondents was selected using stratified random sampling. Data were collected through structured questionnaires and analyzed using mean scores and standard deviations for descriptive purposes, while Pearson Product Moment Correlation (PPMC) was used to test the hypotheses at a 0.05 level of significance. The findings revealed that e-governance has a significant positive effect on transparency in both revenue collection and financial reporting. Specifically, digital tools such as e-payment platforms, online monitoring systems, and automated reporting mechanisms were found to reduce revenue leakages, enhance the accuracy of financial records, and improve timely reporting. The correlation analysis further confirmed strong positive relationships between e-governance and transparency, leading to the rejection of all null hypotheses. The study concludes that the adoption of e-governance strengthens efficiency, integrity, and accountability in local government financial management. Based on the findings, it recommends the expansion of digital financial platforms, regular staff training on e-governance tools, and continued investment in ICT infrastructure to improve transparency and public trust.