Digital transformation and revenue collection efficiency in public universities: the mediating roles of operational efficiency and user satisfaction in Ghana

Abstract Purpose This study examines the effect of digital transformation on operational efficiency, user satisfaction, and revenue collection efficiency in a public university. Design/methodology/approach A quantitative research design was used. Data were collected through a structured questionnaire from finance officers, ICT staff, administrators, and students of the University of Skills Training and Entrepreneurial Development (USTED), Ghana, who use the university’s digital payment systems, particularly MTN mobile money and electronic receipt platforms. A total of 392 valid responses were analyzed using partial least squares structural equation modeling (PLS-SEM). Findings The results indicate that digital transformation has a significant positive effect on operational efficiency, user satisfaction, and revenue collection efficiency. Operational efficiency and user satisfaction also positively influence revenue collection efficiency. The findings show that digital payment systems improve transaction accuracy, speed of reconciliation, transparency, and overall financial control. Practical implications The study highlights the need for public universities to strengthen digital revenue systems to improve financial management and accountability. Originality/values This study provides empirical evidence on the role of digital transformation in improving revenue collection efficiency in a public university in Ghana.