From Paper to Platform: Digital Procurement as a Tool for Financial Transparency in Public Financial Management

Abstract

Public procurement is widely recognized as a sensitive and high-risk area for corruption and inefficiency, often affected by opacity and weak accountability. In Nepal, the introduction of the electronic government procurement (e-GP) system signifies a major digital governance reform aimed at enhancing transparency and procedural integrity. This study examines the impact of e GP on transparency in public procurement, focusing on information accessibility, process visibility, fair competition, and stakeholder trust. The analysis is based on survey data from 84 stakeholders, including government officials, bidders, and oversight personnel. Quantitative techniques, including Friedman Chi-square tests and ANOVA, were employed to assess perceived transparency outcomes. The findings indicate that e-GP has improved access to procurement information and strengthened procedural openness; however, challenges persist in traceability and stakeholder engagement, particularly during bidding and contract award stages. The study highlights that technological reforms alone are insufficient without complementary institutional strengthening.