Integrated Financial Management Information Systems and Public Accountability in Anambra State

📖 ABSTRACT/OVERVIEW

This study investigates the role of integrated financial management information systems in enhancing public accountability in Anambra State, South East Nigeria. IFMIS platforms have been championed by international development organizations and the Nigerian federal government as a critical tool for improving public financial management transparency and reducing leakages in government spending. Anambra State has made notable progress in digital public financial management, making it a suitable context for examining IFMIS effectiveness at the state level. This study uses a mixed-method design, combining a survey of 88 government accountants and ministry finance officers with analysis of IFMIS-generated financial reports for the period 2020 to 2023. IFMIS effectiveness is assessed across dimensions of data integration quality, real-time reporting capability, and audit trail completeness. Public accountability is measured through financial report timeliness, audit query resolution rates, and stakeholder satisfaction. Regression analysis is applied. Results indicate that IFMIS has significantly improved budget execution reporting and audit trail documentation in Anambra State. Ministries with full IFMIS deployment showed 40 percent faster report production timelines. Challenges identified include data entry errors, system downtime, and insufficient user training. The study concludes that IFMIS is an effective accountability tool when properly implemented and maintained. It recommends that the Anambra State Government invest in continuous system upgrades and establish a dedicated IFMIS support and training unit within the Ministry of Finance.

Keywords: IFMIS, public accountability, Anambra State, financial management, budget execution.

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Departments# Accounting