E-GOVERNANCE AND ACCOUNTING INFORMATION IN PUBLIC SECTOR: EVIDENCE FROM EKITI STATE

The integration of e-governance in public financial management has gained increasing attention as a mechanism for enhancing transparency, accountability, and accuracy in government accounting systems. However, in many sub-national contexts in Nigeria, including Ekiti State, the impact of e-governance implementation on accounting information quality remains underexplored. This study examined the influence of e-governance adoption, ICT infrastructure availability, and organizational digital literacy on the quality of accounting information in selected Ministries, Departments, and Agencies (MDAs) in Ekiti State. Anchored on institutional theory and the resource-based view (RBV), the study adopted a descriptive cross-sectional survey design, using structured questionnaires administered to 90 finance professionals across six strategically selected MDAs. Data were analyzed using descriptive statistics, Pearson correlation, and Multiple Linear Regression in SPSS version 25. Findings revealed that all three independent variables have statistically significant and positive effects on accounting information quality. Digital literacy emerged as the most influential predictor (β = 0.738, p < 0.001), followed by ICT infrastructure (β = 0.203, p < 0.05), and e-governance adoption (β = 0.018, p < 0.05). Together, the variables explain 70.5% of the variance in accounting information quality (R² = 0.705). The study concludes that effective public sector accounting transformation requires not only investment in digital systems but also in staff competencies and infrastructure. It recommends targeted capacity-building, ICT infrastructure modernization, and a phased approach to fully integrating e-governance platforms into financial management processes of sub-national governments