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Digitalization and Cost Efficiency in the Ogun State Public Sector, Nigeria

This study examined the effect of Digitalization on Cost Efficiency (CE) in the Ogun State public sector, Nigeria. Specifically, it evaluated the influence of key digital financial management systems, Government Integrated Financial Management Information System (GIFMIS), Integrated Personnel and Payroll Information System (IPPIS), Treasury Single Account (TSA), and Digital Infrastructure (DI) on CE. Data were collected from 396 employees across nineteen (19) ministries using a structured five-point Likert scale questionnaire, out of which 389 responses were obtained for analysis. The data wer…

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