AN ASSESSMENT OF THE EFFECT OF INFORMATION TECHNOLOGY-BASED REFORMS ON FINANCIAL ACCOUNTABILITY OF FEDERAL UNIVERSITIES IN NORTH-CENTRAL GEOPOLITICAL ZONE OF NIGERIA
Goje, Hadiza , Muhammad, Akaro Mainoma, Hassan, Ibrahim and Aliyu, Usman Baba
Volume 11 Issue 2
Abstract
University is vital for national development, driving skilled workforce production, research, and innovation. However, corruption, and inefficiencies in financial management have consistently plagued government institutions, including universities. This study examines the effect of Information Technology-based reforms on financial accountability (Resource Allocation and Management) of federal universities in the North Central of Nigeria. A survey research design was used, with 278 participants selected from the bursary departments of the selected university. Ordered logistic regression, OLS regression with robust standard errors and partial least square based structural equation modelling (PLS-SEM) techniques were used to analyze the data. The findings revealed that Information technology reform, measured by IPPIS and GIFMIS, also significantly influenced performance. However the study concluded that public sector financial reforms, such as information technologybased reforms significantly influence the performance of government entities in Nigeria. The study recommends that the government should strengthen Information Technology-based through adequate funding, and capacity building,. This will enhance their effectiveness in combating corruption, fostering transparency, and ultimately leading to more efficient and effective governance in Nigeria. Keywords: Information Technology-based, Financial Accountability, Universities, Nigeria
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