Dutch Journal of Finance and Management

E-Governance Initiatives and Financial Management in the Nigerian Public Sector: An Integrated Conceptual Framework for Enhancing Transparency and Efficiency
Chima Paul 1 * , Joseph Malachy 1
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1 Department of Public Administration, University of Abuja, Nigeria
* Corresponding Author
Research Article

Dutch Journal of Finance and Management, 2025 - Volume 8 Issue 1, Article No: 35020
https://doi.org/10.55267/djfm/16409

Published Online: 26 May 2025

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How to cite this article
APA 6th edition
In-text citation: (Paul & Malachy, 2025)
Reference: Paul, C., & Malachy, J. (2025). E-Governance Initiatives and Financial Management in the Nigerian Public Sector: An Integrated Conceptual Framework for Enhancing Transparency and Efficiency. Dutch Journal of Finance and Management, 8(1), 35020. https://doi.org/10.55267/djfm/16409
Vancouver
In-text citation: (1), (2), (3), etc.
Reference: Paul C, Malachy J. E-Governance Initiatives and Financial Management in the Nigerian Public Sector: An Integrated Conceptual Framework for Enhancing Transparency and Efficiency. DUTCH J FINANCE MANA. 2025;8(1):35020. https://doi.org/10.55267/djfm/16409
AMA 10th edition
In-text citation: (1), (2), (3), etc.
Reference: Paul C, Malachy J. E-Governance Initiatives and Financial Management in the Nigerian Public Sector: An Integrated Conceptual Framework for Enhancing Transparency and Efficiency. DUTCH J FINANCE MANA. 2025;8(1), 35020. https://doi.org/10.55267/djfm/16409
Chicago
In-text citation: (Paul and Malachy, 2025)
Reference: Paul, Chima, and Joseph Malachy. "E-Governance Initiatives and Financial Management in the Nigerian Public Sector: An Integrated Conceptual Framework for Enhancing Transparency and Efficiency". Dutch Journal of Finance and Management 2025 8 no. 1 (2025): 35020. https://doi.org/10.55267/djfm/16409
Harvard
In-text citation: (Paul and Malachy, 2025)
Reference: Paul, C., and Malachy, J. (2025). E-Governance Initiatives and Financial Management in the Nigerian Public Sector: An Integrated Conceptual Framework for Enhancing Transparency and Efficiency. Dutch Journal of Finance and Management, 8(1), 35020. https://doi.org/10.55267/djfm/16409
MLA
In-text citation: (Paul and Malachy, 2025)
Reference: Paul, Chima et al. "E-Governance Initiatives and Financial Management in the Nigerian Public Sector: An Integrated Conceptual Framework for Enhancing Transparency and Efficiency". Dutch Journal of Finance and Management, vol. 8, no. 1, 2025, 35020. https://doi.org/10.55267/djfm/16409
ABSTRACT
Public Financial Management (PFM) reforms in Nigeria have increasingly embraced digital innovations to enhance transparency, efficiency, and accountability in fiscal governance. This study develops a conceptual framework for restructuring Nigeria’s PFM system, focusing on four interdependent pillars: Digital Financial Systems, Transparency and Accountability, Capacity Building, and Infrastructure and Security. The adoption of digital financial systems such as the Treasury Single Account (TSA), Integrated Personnel and Payroll Information System (IPPIS), and Government Integrated Financial Management Information System (GIFMIS) has shown potential to improve fiscal discipline and reduce financial irregularities. However, the effectiveness of these systems depends on strong governance structures, well-trained personnel, and secure digital infrastructure. Transparency and accountability mechanisms, exemplified by Nigeria’s Open Treasury Portal, are crucial in curbing corruption and fostering public trust but require enhanced enforcement and citizen engagement. Capacity building is essential for equipping public sector personnel with the necessary skills to manage digital financial tools effectively to address ongoing human capital deficiencies. Infrastructure and security are also fundamental to ensuring the sustainability of digital PFM reforms, particularly in mitigating cybersecurity threats and bridging ICT infrastructure gaps in underserved regions. This study adopts a qualitative research approach, relying on the critical analysis of existing documents and policy reports. It follows a grounded theory methodology, which is effective for analyzing complex governance structures and financial management reforms. Through a critical analysis of these interdependent elements, the study argues that a holistic and integrated approach as opposed to a siloed approach is vital for achieving sustainable PFM reforms in Nigeria. The study concludes by recommending targeted policy interventions to enhance institutional efficiency, strengthen governance mechanisms, and promote a resilient public financial management system.
KEYWORDS
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