Digital Transparency Systems and Public-Sector Accountability: Legal Implications forAnti-Corruption Governance and Business Management Efficiency in Nigeria

Abstract

E-governance platforms, open contracting portals, electronic procurement systems, and real-time financial reporting technologies are examples of digital transparency systems that have become crucial tools for improving public-sector accountability and thwarting corruption. Initiatives like the Treasury Single Account (TSA), the Open Treasury Portal, the Government
Integrated Financial Management Information System (GIFMIS), and the Integrated Personnel and Payroll Information System (IPPIS) were implemented in Nigeria to strengthen governance, increase transparency, and improve fiscal integrity. Due to lax enforcement, low digital literacy, infrastructure constraints, poor data accountability, and legal uncertainties in digital governance regulations, corruption and inefficiencies continue despite these reforms. This paper highlighted the legal ramifications for anti-corruption governance and the ensuing consequences on corporate management efficiency by using a doctrinal legal analysis to investigate how digital transparency systems affect accountability. Also, the paper observed that digital tools improved the traceability of public funds and lessen discretionary human intervention, but their efficacy depends on strong legal frameworks, thorough data protection laws, cybersecurity protections, institutional cooperation, and enforceable sanctions. The study
concluded that the anticipated advantages of digital transparency are frequently undermined by gaps in regulatory harmonization and monitoring systems, resulting in ongoing mismanagement and corruption issues. Harmonized digital governance laws, more robust oversight and monitoring systems, the incorporation of automated compliance and reporting tools, and capacity-building programmes for stakeholders and public authorities are all highlighted in the recommendations.