Impact of Information Technology Governance Mechanisms on Public Sector Financial Performance in Bauchi State, Nigeria

The aim of this paper is to examine the impact of IT governance mechanisms (ITG structures, ITG process, ITG relational mechanisms) on public sector financial performance in Bauchi state. The paper adopts cross-sectional survey research design and collected primary data using structured questionnaire. The population was 2316 staffs of the five selected MDAs within Bauchi state where the sample of 331 staff were selected using Krejcie and Morgan table. The data collected was analyzed using multiple regression technique with the help of SPSS version 23. The paper found that IT governance structures and processes have significant positive effect on public sector financial performance in Bauchi state. In line with the findings, the paper concludes that IT governance and its mechanisms serve as an effective tool for managing the state financial resources address the problem of inefficient service delivery inherent to public sector operations in Bauchi state. In view of the finding and conclusion outlined, it was recommended that Bauchi state public entities should implement a robust system of monitoring and evaluation of IT governance structures by regularly assessing the key performance indicators related to cost reduction, revenue enhancement and operational efficiency. They should also revisit their strategic objectives and financial goals to clarify how IT governance processes can fit in to contribute in achieving these objectives. Finally, government should contribute by enacting, implementing and enforcing enabling law that guides how IT resources of public entities should be governed in such a way that revenue accrued to the government is improved.