European Journal of Accounting, Finance and Investment

Digital Technologies And Forensic Accounting In Government Ministries: Evidence From The Public Sector In Rivers State

Aaron Clinton Chika PhD

Department of Accounting, Faculty of Administration and Management, Rivers State University, Nkpolu Port Harcourt Rivers State, Nigeria.

Jonah Ngbomowa Moses PhD

Department of Accounting, Faculty of Administration and Management, Rivers State University, Nkpolu Port Harcourt Rivers State, Nigeria.

Abiama Woyengitonbara

Department of Accounting, Faculty of Administration and Management, Rivers State University, Nkpolu Port Harcourt Rivers State, Nigeria.

Keywords: Digital Technologies, Forensic Accounting, Fraud Detection, Litigation Support, Block chain, Cyber security, Public Sector

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Abstract

This study examined the impact of digital technologies on forensic accounting in government ministries, using evidence from the public sector in Rivers State, Nigeria. The focus was on assessing how the adoption of digital audit tools, cyber security technologies, and block chain technologies influences the effectiveness of forensic accounting practices, particularly in the areas of fraud detection and prevention, and litigation support and evidence gathering. The study employed a descriptive survey research design, with data collected from 150 respondents comprising accountants, auditors, IT officers, and finance professionals across selected ministries. A structured questionnaire was used to gather responses, and the data were analysed using descriptive statistics, correlation analysis, and multiple regression techniques via SPSS. Findings revealed that all three dimensions of digital technologies have a significant positive relationship with forensic accounting effectiveness. Among these, digital audit tools had the strongest influence, followed by cyber security technologies, while block chain technologies, though not widely adopted, showed strong potential. The regression analysis indicated that 62.1% of the variance in forensic accounting practices could be explained by the combined effect of the digital technologies examined. The study concluded that the integration of digital innovations enhances forensic accounting operations in the public sector, especially in tackling financial irregularities and supporting legal processes. It recommended increased investment in technological infrastructure, capacity building, policy development, and the institutionalization of dedicated digital forensic units within government ministries.

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