DIGITAL FINANCIAL REFORMS AND CORRUPTION CONTROL IN NIGERIA

Abstract

This study investigated the effects of the Integrated Personnel and Payroll Information
System (IPPIS), Government Integrated Financial Management Information System
(GIFMIS), and Public Procurement Reform (PPR) on corruption control (CC). The study
adopted a survey research design, with primary data collected through structured
questionnaires administered to personnel from selected federal ministries, departments,
agencies, anti-corruption institutions, and civil society organizations involved in public
financial management and accountability processes. A sample size of 326 respondents was
determined from a population of 1,772 using the Taro Yamane formula and selected through
stratified sampling technique. Data were analyzed using PLS-SEM involving measurement
and structural model assessments. The findings revealed that IPPIS exerted a weak negative
and statistically insignificant effect on CC, while PPR also recorded a weak positive and
insignificant relationship with CC. Conversely, GIFMIS exhibited a positive and statistically
significant relationship with CC challenges, suggesting implementation weaknesses and
institutional inefficiencies within the reform process. The study concluded that although
digital financial reforms theoretically improve transparency and accountability mechanisms,
their effectiveness in controlling corruption within Nigeria’s Federal Public Sector remains
is not established. The study recommended strict institutional monitoring, improved inter
agency integration, enhanced staff capacity building, and firm enforcement of public
financial management regulations to strengthen CC outcomes in Nigeria.