Year: 2025
Type: article
Abstract: Electronic governance refers to the use of information and communication technologies by government agencies to provide services, exchange information, and engage with citizens. The adoption of e-governance initiatives has transformed traditional paper-based accounting systems in the public sector. This study examined the impact of implementing e-governance on governmental accounting practices. It focused on how automatizing routine tasks and integrating financial operations electronically enhances efficiency, transparency and accountability. The research methodology involved a comparative analysis of accounting procedures and financial reporting before and after e-governance adoption across various government departments. Findings revealed improved accuracy in revenue collection, expenditure monitoring, and fiscal reporting. However, challenges remain in terms of data security, integration complexities, and resistance to change. Overall, e-governance emerges as a potent catalyst for reforming public financial management. It paves the way for real-time, standardized, and tamper-proof accounting systems that strengthen fiscal discipline. In conclusion, automation and integration of accounting operations through e-governance emerges as a potent catalyst for public financial management reform. Financial digitization is key for 21st century governance. Policymakers should continue assimilating emerging technologies to optimize accounting and exceed citizen expectations while upholding public interest. Keywords: E-governance, accounting systems, governmental accounting, financial reporting
Author: Ali Jamal Tuama
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4413677727