Background of the Study
Digital accounting systems have revolutionized financial management in public agencies by promoting accuracy, transparency, and efficiency. In Nigeria, agencies like the Nigerian Customs Service (NCS) have adopted digital systems to streamline revenue collection and curb financial irregularities such as fraud, embezzlement, and underreporting (Adebayo & Nwachukwu, 2023).
The NCS, a key revenue-generating agency, has historically faced challenges in managing finances due to manual processes prone to errors and corruption. The integration of digital accounting systems aims to address these issues by providing real-time data access, automated processes, and enhanced monitoring capabilities (Oladimeji & Hassan, 2024). This study investigates the effectiveness of digital accounting systems in reducing financial irregularities within the NCS.
Statement of the Problem
Financial irregularities, such as fraud, misappropriation, and revenue leakages, have undermined the efficiency of public agencies in Nigeria. Despite adopting digital accounting systems, the Nigerian Customs Service continues to grapple with cases of financial misconduct, raising concerns about the effectiveness of these systems in achieving accountability.
Factors such as insufficient technical expertise, resistance to change, and system vulnerabilities have limited the ability of digital systems to eliminate irregularities (Okeke & Musa, 2025). This study evaluates the impact of digital accounting systems on reducing financial irregularities in the NCS, highlighting successes and areas for improvement.
Objectives of the Study
Research Questions
Research Hypotheses
Scope and Limitations of the Study
This study focuses on the Nigerian Customs Service and its use of digital accounting systems between 2015 and 2025. It examines the effectiveness of these systems in addressing financial irregularities. Limitations include limited access to confidential financial data and potential bias in self-reported information.
Definition of Terms
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