Governing Digital Transformation in Non-Governmental Organisations: How Board Governance and Leadership Behaviours Shape Sustainable Digital Transformation in Nigerian NGOs

Authors

Adoyi, Mathias Apochi (PhD, DBA)

Anan University, Nigeria (Nigeria)

Ameh Solomon (M. Sc, MAFI)

Anan University, Nigeria (Nigeria)

Etuk, Asukwo Okon

Anan University, Nigeria (Nigeria)

Ekene, Christopher (ACA)

Anan University, Nigeria (Nigeria)

Ovansa, Anthony Ohiani (MAFI)

Anan University, Nigeria (Nigeria)

Article Information

DOI: 10.51584/IJRIAS.2026.11080188

Subject Category: Accounting and Finance

Volume/Issue: 11/8 | Page No: 2597-2617

Publication Timeline

Submitted: 2026-09-09

Accepted: 2026-09-14

Published: 2026-09-24

Abstract

Digital transformation is increasingly reshaping how non-governmental organisations (NGOs) mobilises resources, deliver programmes, manage employees, report to donors, protect data and demonstrate organisational impact. However, digital transformation is frequently approached as a technology acquisition exercise rather than as a strategic governance and organisational-development challenge. This article examines how board governance and leadership behaviours shape the successful implementation of digital transformation frameworks in Nigerian NGOs. The study builds on empirical evidence from 317 respondents drawn from NGOs in South-South Nigeria. The underlying quantitative study examined transformational, transactional, visionary and collaborative leadership, corporate governance practices and financial sustainability using structured questionnaire data, multiple regression and moderation analysis. The findings demonstrated significant positive effects of transformational leadership (β = 0.449, p = .048), transactional leadership (β = 1.290, p < .001) and corporate governance (β = 1.452, p < .001) on financial sustainability, with the overall model explaining 77% of the variance. Corporate governance also significantly constrained the effect of transactional leadership under highly regulated conditions, suggesting that governance can simultaneously enable accountability and restrict managerial flexibility. Building on these findings and contemporary digital-governance literature, the article develops a Board–Leadership Digital Transformation Governance Framework (BL-DTGF) comprising board digital oversight, strategic alignment, leadership behaviour, digital capability, change management, data governance, cybersecurity, performance accountability and continuous organisational learning. The article argues that successful digital transformation in NGOs depends less on technology acquisition than on the ability of boards and executives to establish strategic clarity, appropriate governance, leadership commitment, organisational readiness and mechanisms for learning and adaptation. The framework provides actionable guidance for NGO boards and senior management seeking to convert digital investments into sustainable organisational capability and measurable development impact.

Keywords

Digital Transformation, NGO governance, Board Governance, Leadership Behaviour, Organisational Development, Digital Strategy, Sustainability, Nigeria, Nonprofit Organisations, strategic management.

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