ASSESSEMENT OF THE IMPACT OF CASHLESS POLICY ON GOOD GOVERNANCE IN NIGERIA REVISITING BUHARI’S REGIME 2019-2023

The study explored the impact of cashless policy on good governance in Nigeria: revisiting Buhari regime, 2019-2023. Despite its potential benefits, Nigeria's cashless policy has faced significant implementation challenges, including inadequate digital infrastructure, limited financial literacy, and resistance from cash-dependent businesses. However, its impact on good governance during the Buhari administration remains a critical area of inquiry. Three research objectives were formulated which is to: determine the impact of cashless policy on good governance under Buhari’s Regime, explore the implications of cashless policy on good governance in Nigeria as well examined how cashless policy influence good governance in Nigeria. The study use system theory to guide its assumption. Against this, the researcher used case study design, employed qualitative technique in which in-depth interview was used to collect information from the respondents. Purposive sampling technique was adopted to select 4 informants. The data obtained from the interview were content analyzed. The results indicated that the cashless policy improved transparency and accountability on good governance under Buhari’s regime (2019-2023) by making financial transactions traceable, thereby reducing opportunities for corruption and revenue leakages. The study revealed that the introduction of electronic payment platforms enhanced monitoring of public expenditure and improved compliance with fiscal policies such as the Treasury Single Account (TSA). Thus, the study recommended that: therefore, the government should invest in robust and reliable financial and telecommunications infrastructure, particularly in rural areas, to ensure equitable access to digital payment systems