Effect of Procurement Digitalisation on Transparency and Accountability in State Government Ministries: Evidence from Oyo and Kwara States

This study empirically assesses the effect of procurement digitalisation on transparency and accountability in state government ministries, drawing evidence from Oyo and Kwara States in the South West and North Central geopolitical zones of Nigeria. State-level public procurement remains a significant channel for government expenditure, yet transparency failures and corruption risks are persistently documented. Procurement digitalisation, encompassing e-tendering, electronic vendor registration, digital contract management, and open data portals, is theorised to reduce discretionary human involvement and increase auditability. Using a quantitative design, structured questionnaires were administered to 130 procurement officers, internal auditors, and civil society budget monitors across 12 state ministries in both states. Digitalisation adoption is measured through system coverage, functionality breadth, and user compliance rate. Transparency is assessed through procurement information public availability, tendering process openness, and award notification timeliness. Accountability is measured through audit query reduction rate, contract delivery tracking capability, and grievance resolution responsiveness. Structural equation modelling is employed. The study draws on public procurement reform, digitalisation, and accountability literature. Findings are expected to confirm that high e-procurement coverage with strong user compliance generates the largest transparency gains, while partial digitalisation without compliance enforcement yields minimal accountability improvements. The study provides one of the first comparative empirical assessments of e-procurement transparency effects at sub-national level in Nigeria. Recommendations address state procurement bureaux, technology vendors, and the Bureau of Public Procurement on scaling state-level e-procurement effectively. Keywords: procurement digitalisation, transparency, accountability, state government, Oyo and Kwara States.