Digital transformation and internal control: When and how it works for local government in Japan

Keiko Ishikawa, Makoto Kuroki, Kiyoshi Yamamoto, Toru Sato, Nihon University, Kobe University, Kamakura Women, s University, The University of Tokyo, Yokohama City University

International Review of Administrative Sciences: An International Journal of Comparative Public Administration

Published online on July 29, 2026

Abstract

International Review of Administrative Sciences, Ahead of Print.
This study examines the determinants of digitalisation and internal control in the public sector, with a particular focus on Japanese local governments. Although research on digitalisation and digital transformation (DT) in local governments has expanded ...