EFFECT OF COMPUTER-CENTRIC SYSTEMS ON FINANCIAL TRANSPARENCY IN FEDERAL MINISTRY OF FINANCE, NIGERIA

In the face of increasing demand for accountability and efficient financial governance, this study investigates the effect of computer-centric systems on financial transparency in the Nigerian Federal Ministry of Finance. The study specifically evaluates the role of the Integrated Payroll and Personnel Information System (IPPIS), Treasury Single Account (TSA), Government Integrated Financial Management Information System (GIFMIS), and Remita (e-payment platform) in promoting transparent financial management practices. Guided by the Technology Acceptance Model, Institutional Theory, and Agency Theory, the study adopts a quantitative survey research design. Data were collected from 98 staff members within the ICT and accounting departments using structured questionnaires and analyzed through multiple regression using SPSS version 20.0. Findings reveal that all four computer-centric systems significantly and positively influence financial transparency within the ministry. Among them, IPPIS and GIFMIS emerged as the most influential in enhancing payroll integrity, real-time budget monitoring, and audit trail accuracy. TSA and Remita also showed significant but relatively moderate effects due to challenges such as delayed fund disbursement and system integration limitations. The regression model explains 61% of the variation in financial transparency (R² = 0.610), confirming a strong predictive relationship. The study concludes that computer-centric systems are pivotal tools for fostering transparency, curbing fraud, and improving fiscal discipline. It recommends enhanced user training, infrastructure upgrades, and full integration of financial systems for optimal performance. The research contributes to both academic discourse and public policy by providing empirical evidence on digital governance tools within a federal ministry context in Nigeria.