The Impact of Digital Governance on Administrative Control Strategy with Digital Empowerment as a Mediating Variable – A Field Study

Elziadi, Bassant Adel Ramadan; Shehata, Yasser El-Sayed Ali Mohamed

doi:10.21608/acj.2025.431151

The Impact of Digital Governance on Administrative Control Strategy with Digital Empowerment as a Mediating Variable – A Field Study

Document Type : Original Article

Authors

¹ Assistant Professor, Department of Business Administration,Faculty of Commerce, Ain Shams University

² Assistant Professor, Department of Business Administration, Faculty of Economics and Administration, 6th of October University

10.21608/acj.2025.431151

Abstract

This study aims to examine the impact of electronic governance in its dimensions (transparency, inclusivity, responsibility, privacy & security) on both digital empowerment and administrative control strategy. Additionally, it sought to analyze the effect of digital empowerment dimensions (meaningfulness, self-determination, competence, and impact) on administrative control strategy and to assess the role of digital empowerment as a mediating variable in the relationship between electronic governance and administrative control strategy. The research was conducted on a sample of employees at tax centers within the Egyptian Tax Authority in Cairo Governorate. A survey questionnaire was distributed, and 280 valid responses were retrieved for statistical analysis. The data was analyzed, and the research hypotheses were tested using SPSS (Version 26) and AMOS (Version 23).
The findings revealed the following: digital governance has a statistically significant impact on both digital empowerment and administrative control strategy, digital empowerment has a positive effect on administrative control strategy, and digital governance significantly influences administrative control strategy through the mediating role of digital empowerment. The results further indicated that the presence of digital empowerment as a mediating variable strengthened the relationship between digital governance and administrative control strategy.
Based on these findings, several recommendations were proposed to enhance the efficiency and effectiveness of operations at tax centers at the Egyptian Tax Authority in Cairo.

Keywords