Perceived Effectiveness, Challenges, and Recommendations on the Digitalization of Financial Management through Electronic New Government Accounting System
DOI:
https://doi.org/10.65339/ijsair.V2.I2.398Keywords:
Accountability, Internal Control, Budgeting And Fund Allocation, Department of Agrarian Reform, Digital Financial Management, Electronic New Government Accounting System, Financial Reporting, Public Financial Management, TransparencyAbstract
This study assessed the perceived effectiveness of financial management digitalization through the Electronic New Government Accounting System (eNGAS) in the Department of Agrarian Reform (DAR) Masbate. Anchored on the Technology Acceptance Model, DeLone and McLean IS Success Model, and Public Accountability Theory, the study used a descriptive-quantitative research design. Data were gathered from 30 DAR Masbate personnel involved in budgeting, accounting, auditing, reporting, and financial data management through a structured Likert-scale questionnaire. Frequency count, percentage, weighted mean, and Pearson correlation were used to analyze the data. Findings showed that eNGAS was strongly implemented in budgeting and fund allocation, accounting and reporting, auditing and internal control, and financial data management and documentation. Respondents also strongly agreed that eNGAS improved transaction efficiency, report accuracy and timeliness, transparency in fund utilization, and accountability in financial operations. However, challenges were identified, including occasional system errors, limited technical knowledge, insufficient training time, slow internet connectivity, inadequate equipment, and difficulty in migrating old records. The Pearson correlation result showed a moderate positive and statistically significant relationship between eNGAS implementation and perceived effectiveness, indicating that stronger system implementation is associated with improved financial management practices. The study recommends continuous technical support, system maintenance, help desk assistance, user manuals, system evaluation, feedback mechanisms, and integration with other government financial systems. The study supports SDG 9, SDG 16, and SDG 17 by promoting digital innovation, transparent governance, and institutional coordination. Its sustainability impact lies in strengthening technological, institutional, and governance sustainability in public financial management.
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