INTERNATIONAL JOURNAL OF RESEARCH AND SCIENTIFIC INNOVATION (IJRSI)

ISSN No. 2321-2705 | DOI: 10.51244/IJRSI |Volume XII Issue X October 2025

Enhancing Local Government Accountability Through Digital

Governance: A Case Study of Akwa IBOM State

Lydia Alicha John¹, Bulus Simon²Ademola Oyeleye Oyebanji³

¹Department of Pubic Administration, Federal Polytechnic, Ukana

²Department of Environmental Science and Management Technology, Federal Polytechnic, Ukana

³Department of General Studies, Federal Polytechnic, Ukana

DOI: https://dx.doi.org/10.51244/IJRSI.2025.1210000267

Received: 02 November 2025; Accepted: 08 November 2025; Published: 18 November 2025

ABSTRACT

The local governments in Nigeria are the nearest to the people, but they lack proper accountability mechanisms

due to poor institutional capacities and insufficient transparency. This paper explored the role of digital

governance in improving the accountability of the local government in Akwa Ibom State. In particular, it

evaluated how ICT preparedness, transparency system, and citizen response affected accountability outcomes.

A structured questionnaire was administered to 318 respondents drawn from 15 Local Government Areas

(LGAs). Data were analyzed using descriptive and inferential statistics. The correlation analysis showed that

there are significant positive correlations among ICT readiness and transparency (r = 0.541, p < 0.01), citizen

feedback (r = 0.562, p < 0.01), and accountability (r = 0.613, p < 0.01). The regression model further indicated

that ICT readiness (β = 0.324, p < 0.001), transparency mechanisms (β = 0.278, p < 0.001), and citizen feedback

(β = 0.236, p < 0.01) significantly predicted accountability outcomes, jointly explaining 52% of the variance (R²

= 0.520).These results affirm that accountable governance is a strong determinant at the grassroots level based

on digital readiness, fiscal transparency, and participatory feedback systems. The paper concludes that enhancing

ICT infrastructure, institutionalization of digital auditing instruments, and encouraging citizen-initiated feedback

mechanisms can contribute significantly to accountability in local governments. The results are added to the

existing body of knowledge on e-governance at the subnational level and contribute to the global demands of

digitalization in the state administration.

Keywords: Accountability, Citizen Feedback, Digital Governance, ICT Readiness

INTRODUCTION

Digital technologies reshape the global governance landscape in the twenty-first century, transforming the nature

of government-citizen interaction, performance of governmental functions, and transparency in state

management. The emergence of digital governance, typically understood as the strategic use of Information and

Communication Technologies (ICTs) in governance, has altered the accountability structure in the way of

creating real-time information access, citizen involvement, and open government access (Rhamadhani and Edeh,

2024). Digital governance promotes institutional transparency by decreasing institutional bottlenecks and

corruption opportunities, and ensures democratic accountability (Alcaide-Munoz et al., 2017). As a result,

nations all over the world are incorporating ICT-based accountability systems, including e-budgeting, open data

portals, and citizen feedback software, to enhance trust and responsiveness in governance.

In spite of these global changes, many developing countries, especially in Africa, still lack accountability due to

a limited digital network, insufficient institutional capacity, and socio-political obstacles to transparency

(Apeloko, 2022). The local government system is the most basic tier of governance in Nigeria which is

constitutionally required to facilitate participatory development and social accountability. Nevertheless, several

reports have reported similar issues as cloudy financial practices, the lack of public engagement, and bureaucratic

inefficiency that damage the trust of local authorities (Tobi and Ayodeji, 2024). The fact that such issues persist

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highlights the extreme importance of new forms of accountability that are based on the principles of digital

governance. ICTs in local administration can also increase accountability by computerizing budget monitoring,

allowing access to fiscal information, and having platforms through which limits to citizens can report service

failures or corrupt actions (Rhamadhani and Edeh, 2024). However, according to the empirical findings of the

subnational governments in Nigeria, the digitization of governance is still very low with a low digit of local

government adoption (Guanah & Bebenimibo, 2025). In the South-South, as an example, the majority of local

government councils do not have operational websites or e-governance systems that can serve as the basis to

facilitate digital accountability efforts. This technological and institutional gap is manifested in the form of

infrastructural gaps, as well as the lack of institutionalized digital governance practices that could assist with

accountability reforms (Mendonca & Santos, 2013).

Despite the increased number of documented literature on digital governance and accountability in the world,

there are still gaps in research on the subject in the Nigerian environment. To start with, there is a general focus

on federal or state-level e-governance where much of the research has not been done and local government

systems which are where the most accountability lapses can be seen have not been researched at all. Second, the

literature scarcely combines the measures of ICT preparedness, civil perception, and institutional structure into

one empirical study of local digital governance. Third, context-specific research on the Akwa Ibom State, which

is in a region where bizarre administrative and socio-political factors play a role in determining the governance

results, is lacking. There, therefore, exists an urgent necessity to come up with a holistic framework connecting

ICT infrastructure, institutional reform, and citizen participation with the improvement of accountability at local

government level.

This paper, thus, seeks to come up with a digital form of governance to improve accountability in local

government management in Akwa Ibom State, which is located in Nigeria. It evaluates levels of accountability

and transparency in the chosen Local Government Areas (LGAs), consciousness on ICT infrastructure and

digital governance preparedness on the ground, designs a Digital Accountability Toolkit (DAT) including tools

of open budgeting, e-feedback, and mobile audit tracking, understanding of how citizens view digital initiatives

in local administration, and suggests policy and institutional changes that can ensure successful implementation

of digital accountability systems. By means of these purposes, the study can add to both theoretical and practical

knowledge by filling the gap between the digital governance design and real-life accountability results in the

subnational governance systems.

MATERIALS AND METHODS

Area of the Study

The study was conducted in Akwa Ibom State, located in Nigeria's South-South geopolitical zone. The state

comprises 31 Local Government Areas (LGAs) and serves as an ideal case for studying local government

accountability due to its substantial federal allocations, expanding ICT infrastructure, and ongoing governance

reforms. Despite these advantages, accountability challenges such as poor financial disclosure, limited citizen

engagement, and low ICT utilisation persist in local administration. The state's diversity in socio-economic

conditions, administrative capacity, and ICT penetration levels provides a representative context for analysing

how digital governance can improve local government accountability at the grassroots level.

Methods

This study employed descriptive survey design, chosen for its ability to systematically collect and analyze

quantifiable data to describe existing conditions and examine relationships among variables. As Creswell and

Creswell (2023) emphasized, such a design is particularly appropriate for research that seeks to capture

perceptions, attitudes, and observable practices from a large population using structured instruments. The

population of the study consisted of local government officials, ICT personnel, finance officers, and community-

based stakeholders directly involved in accountability and transparency processes across the 31 LGAs.

According to the Akwa Ibom State Local Government Service Commission (2024), these groups total

approximately 1,563 individuals. Using the Taro Yamane (1967) formula at a 5% precision level, a

representative sample size of 318 respondents was determined. A stratified random sampling method was

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employed, grouping the LGAs by senatorial districts Uyo, Ikot Ekpene, and Eket and randomly selecting five

LGAs from each district, yielding 15 in total. The 318 participants were proportionally distributed across these

LGAs to ensure fair representation.

Data were primarily collected through structured questionnaires, supplemented by secondary sources such as

audit reports, budget records, and policy documents from the Ministry of Local Government and Chieftaincy

Affairs. The instrument's validity was established through expert review by three scholars in public

administration and information management, while a pilot test involving 30 respondents produced a Cronbach's

Alpha coefficient of 0.87, confirming strong reliability (Nunnally, 1978). Data analysis involved both descriptive

(mean, standard deviation, and frequency) and inferential statistics (Pearson correlation and multiple regression

analysis). All analyses were performed using SPSS version 27.0, with statistical significance set at p < 0.05.

RESULTS

Table 3.1 Section A: Demographic Characteristics of Respondents

Variable

Position

Category

Frequency (f)

Percentage (%)

Senior Cadre

Junior Cadre

Management Staff

105

197

16

33.0

61.9

5.1

Total

LGA

318

23

21

22

21

19

20

23

20

22

20

21

23

21

22

100.0

7.2

6.6

6.9

6.6

6.0

6.3

7.2

6.3

6.9

6.3

6.6

7.2

6.6

6.9

Uyo

Eket

Ikot Ekpene

Abak

Oron

Mkpat Enin

Essien Udim

Etinan

Ibesikpo Asutan

Nsit Ubium

Ikono

Obot Akara

Ukanafun

Onna

Ini

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Total

15 LGAs

318

54

100

Years in Service

Less than 5 years

5–10 years

17.0

32.1

27.4

23.6

15.1

24.8

32.4

17.6

10.1

102

87

11–15 years

16 years and above

75

ICT Experience Level Very High

48

High

79

Moderate

Low

103

56

Very Low

32

Source: Field Survey (2025).

Table 3.1 revealed that, of the 318 respondents who participated in the study across fifteen (15) selected Local

Government Areas (LGAs) in Akwa Ibom State, majority of respondents (61.9%) belong to the junior cadre,

followed by senior cadre staff (33.0%) and management staff (5.1%). This pattern suggests that most of the data

were obtained from operational-level staff who are directly involved in implementing and reporting

administrative activities. Their insights are thus valuable for understanding grassroots accountability and ICT

practices. Across the LGAs, the distribution of respondents is fairly even, with each LGA contributing between

6.0% and 7.2% of the total responses. This indicates a balanced geographical coverage, which enhances the

representativeness of the findings across the state’s local government system. In terms of years in service, 32.1%

of respondents had worked for 5-10 years, while 27.4% had served for 11–15 years. Only 17.0% had less than

five years of experience. This distribution implies that most respondents have significant experience and

institutional knowledge, providing reliable perspectives on the internal accountability mechanisms and digital

practices of their LGAs. Regarding ICT experience level, responses varied: 32.4% of staff rated their ICT

proficiency as moderate, 24.8% as high, and 15.1% as very high, conversely, 27.7% (low + very low) indicated

limited ICT skills. This mixed level of digital literacy suggests that while some local government employees

possess adequate ICT competence, a significant proportion still require training for full digital governance

implementation

Table 3.2: Current Accountability and Transparency Practices

Statement

Financial reports are being made accessible to the public daily. 3.02

SD

Mean (

̄)

1.11

1.09

0.97

1.21

1.17

Budget implementation is being monitored transparently.

Internal audits are constantly being conducted.

Procurement processes follow due process.

4.16

3.58

2.95

2.78

Citizens can easily access information on LGA spending.

Source: Field Survey (2025).

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The findings (see table 3.2) revealed that, respondents perceive a relatively strong mechanism in budget

oversight, possibly due to state-mandated budget monitoring and internal audit functions. Similarly, “Internal

audits are constantly being conducted” (

However, lower mean scores were recorded for “Financial reports are accessible to the public daily” (

and “Citizens can easily access information on LGA spending” ( = 2.78). These indicate limited fiscal

̄

= 3.58) implies moderate adherence to internal control systems.

̄

= 3.02)

̄

transparency and weak public disclosure, consistent with previous studies noting poor public access to financial

data in Nigerian LGAs (Oti & Otalor, 2024). Likewise, the relatively low score for “Procurement processes

follow due process” ( = 2.95) highlights continued concerns over procedural compliance in local contracting.

̄

In summary, while some internal accountability structures exist, public-facing transparency remains weak,

reinforcing the need for digital governance systems that make information more accessible and verifiable.

Table 3.3: ICT Readiness Indicators

Indicator

SD

Mean (

3.25

̄)

Availability of computers and internet infrastructures

Steady power supply for ICT use

Accessible functional ICT unit

Staff ICT training opportunities

LGA website or digital portal existence

1.08

1.23

1.15

1.07

1.14

3.61

3.42

3.18

2.89

Source: Field Survey (2025).

Table 3.3 revealed that, there is moderate preparedness overall, with mean values ranging from 2.89 to 3.61. The

highest score “Steady power supply for ICT use” ( = 3.61) suggests that power availability, though not perfect,

has improved enough to support some digital operations. Indicators such as “Accessible functional ICT unit” (

= 3.42) and “Availability of computers and internet infrastructures” ( = 3.25) indicate moderate technological

capacity. However, “Staff ICT training opportunities” ( = 3.18) and “Existence of LGA website or digital

portal” ( = 2.89) show clear limitations in digital engagement infrastructure. These results reveal that most

̄

LGAs still lack robust ICT structures and trained personnel for effective e-governance.

Table 3.4: Table 4.4: Perception and Digital Feedback Mechanism of Citizens.

Statement

SD

Mean (

2.95

̄)

Citizens know of digital feedback platforms.

E-feedback processes do affect LGA decisions.

Online platforms encourage civic participation.

Digital tools facilitate the trust in local governance.

1.22

1.11

1.08

1.03

0.97

3.10

3.27

3.44

Citizens are willing to engage with e-governance initiatives. 3.62

Source: Field Survey (2025).

Table 3.4 revealed that, the overall grand mean of 3.28 reflects a moderate to high level of agreement, suggesting

that citizens are gradually embracing digital interaction with local authorities. The highest-rated statement

“Citizens are willing to engage with e-governance initiatives” ( = 3.62) shows a positive citizen attitude toward

̄

digital participation. Similarly, “Digital tools facilitate trust in local governance” (

̄

= 3.44) and “Online

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platforms encourage civic participation” (

governance mechanisms. However, relatively lower means for “Citizens know of digital feedback platforms” (

= 2.95) and “E-feedback processes affect LGA decisions” (

awareness and responsiveness are limited.

̄

= 3.27) indicate growing confidence in technology-based

̄

= 3.10) suggest that while willingness is high,

Table 3.5: Institutional and Policy Constraints

Constraint

SD

Mean (

3.89

̄)

Lack of standardized digital policy framework

Inadequate ICT funding

0.92

1.01

0.97

1.10

1.06

3.77

Weak interdepartmental coordination

Low political commitment

3.62

3.55

Inadequate capacity development for staff

3.48

Source: Field Survey (2025)

Table 3.5 identifies institutional and policy-level barriers undermining digital accountability in Akwa Ibom

LGAs. The results show consistently high mean scores ( = 3.48–3.89), indicating that respondents strongly

perceive these constraints as significant. The most pressing challenge “Lack of standardized digital policy

framework” ( = 3.89) suggests the absence of a coherent state or local digital governance policy, which limits

coordinated implementation. “Inadequate ICT funding” ( = 3.77) and “Weak interdepartmental coordination”

= 3.62) further indicate resource and administrative bottlenecks. Other notable issues include “Low political

commitment” ( = 3.55) and “Inadequate capacity development for staff” ( = 3.48), both of which impede the

̄

(

̄

institutionalization of digital accountability practices. These findings are consistent with Oloyede (2024) and

Obeta & Edwin (2025), who emphasized that policy inconsistency, poor funding, and leadership inertia remain

core inhibitors of digital governance in Nigerian public institutions.

Table 3.6: Pearson Correlation between Key Variables

Variables

ICT

Transparency Mechanisms Citizen Feedback Accountability

Readiness

ICT Readiness

1

0.541**

1

0.562**

0.488**

0.613**

0.598**

Transparency

Mechanisms

Citizen Feedback

Accountability

1

0.571**

1

Note: p < 0.01 (2-tailed)

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Figure 3.1 Correlation Matrix of Key Variables

Table 3.7: Results Predicting Accountability Outcomes

Predictor Variables

ICT Readiness

β

t-value Sig. (p)

Decision

0.324

0.278

0.236

5.928

4.665

3.841

0.000

0.001

0.002

Significant

Transparency Mechanisms

Citizen Feedback

Model Summary: R = 0.721, R² = 0.520, Adjusted

R² = 0.513, F(3,314) = 63.22, p < 0.001

Development of A Digital Governance Framework

Framework Based on the analyzed data from 318 respondents, the framework was empirically constructed from

key relationships among ICT readiness, transparency practices, citizen engagement, and institutional support

systems

Figure 4.1: Conceptual Framework for Enhancing Local Government Accountability through Digital

Governance in Akwa Ibom State

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Layer

Component

Functionality

Operational Tool

Layer 1: Digital

Infrastructure

Readiness

ICT connectivity, data

management, training

Enhances technical capacity

for digital reporting and

auditing

e-Government

Infrastructure

Dashboard

Layer 2: Transparency Open budgeting,

Ensures fiscal openness and

deters financial malpractice

Open Budget Portal

& Mobile Audit App

and Monitoring

expenditure tracking, e-

audit

Layer 3: Citizen

Engagement and

Feedback

Complaint management,

performance rating, e-

petition

Promotes participatory

governance and accountability System

feedback loop

LocalGov e-Feedback

DISCUSSION OF FINDINGS

The findings (see Table 4.6) reveal a strong positive correlation (r = 0.613, p < 0.01) between ICT readiness and

accountability, while the regression results (β = 0.324, p < 0.001) confirm ICT readiness which is the strongest

predictor of accountability among the studied variables. This implies that improvements in ICT infrastructure,

digital literacy, and e-management systems contribute substantially to enhanced accountability practices. This

finding corroborates the work of Obeta and Edwin (2025), who reported that digital governance practices in

Nigerian public institutions significantly strengthen transparency and accountability through improved

information access and process automation.

Transparency mechanisms also show a strong correlation with accountability (r = 0.598, p < 0.01) and remain

statistically significant in the regression model (β = 0.278, p = 0.001). This confirms that open and traceable

administrative practices, such as electronic auditing, budget disclosure, and transparent procurement, are

essential drivers of accountable governance. This finding aligns with Oti and Otalor (2024), who argued that the

absence of real-time financial disclosure mechanisms at the local level perpetuates fiscal opacity in Nigeria. The

present study extends their assertion by demonstrating that when transparency mechanisms are digitally enabled,

accountability outcomes improve substantially. Similarly, Adebisi and Ojo (2023) found that the use of digital

budget monitoring portals in selected Nigerian states significantly enhanced fiscal openness and reduced

corruption risks.

Citizen feedback mechanisms also exhibit a strong correlation (r = 0.571, p < 0.01) and a significant regression

coefficient (β = 0.236, p = 0.002). This implies that responsive feedback systems, when integrated with digital

governance tools, can strengthen citizen trust and reinforce accountability. This result is consistent with Guanah

and Bebenimibo (2025), who found that digital communication platforms though underutilized in Nigeria’s

South-South region significantly improve participatory governance and citizens’ oversight of local authorities.

The combined explanatory power of ICT readiness, transparency mechanisms, and citizen feedback (R² = 0.520,

F(3, 314) = 63.22, p < 0.001) indicates that 52% of the variation in accountability outcomes can be explained by

digital governance factors. This finding underscores the interdependence of technology, institutional openness,

and civic participation as critical levers for accountable governance. The framework resonates with Heeks

(2023) and UNDP (2022) models that advocate a layered, integrative approach linking technological

infrastructure with institutional reforms and civic engagement to promote sustainable accountability.

CONCLUSION

This study empirically demonstrated that digital governance is a viable mechanism for improving local

government accountability in Akwa Ibom State. The results revealed that ICT readiness, transparency

mechanisms, and citizen feedback systems jointly contribute to strengthening accountability outcomes.

Specifically, ICT readiness exhibited the strongest predictive power (β = 0.324), highlighting that without

adequate digital infrastructure and capacity, governance processes remain inefficient and opaque. The developed

Digital Governance Framework integrates ICT infrastructure, transparency monitoring, and citizen engagement

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into a unified accountability system. This layered framework offers a practical roadmap for local councils

seeking to transition from paper-based governance to data-driven, participatory, and transparent administration.

Based on the findings, the following recommendations are advanced:

1. Local governments should invest in reliable internet connectivity, digital data systems, and regular ICT

training to build technical readiness for digital governance.

2. Local councils should adopt e-budget portals, mobile audit apps, and open expenditure dashboards to make

fiscal information accessible and reduce corruption opportunities.

3. Develop interactive e-feedback platforms that enable citizens to report grievances, track service delivery,

and rate performance of LGAs in real-time.

4. Akwa Ibom State Government should establish a comprehensive Local Government Digital Policy

Framework aligned with Nigeria’s e-Government Master Plan to guide implementation and sustainability.

5. Enhanced commitment from local and state political leadership is essential to ensure that digital

accountability tools are functional, funded, and legally backed.

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