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Upgrading Data Governance to Improve Disability-Related Services in Thailand

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12 February 2025

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13 February 2025

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Abstract
Ensuring effective data governance is essential for delivering transparent, accessible, and equitable public services, particularly for people with disabilities. However, chal-lenges such as gaps in data oversight and accountability hinder service efficiency and transparency. This study examines the relationship between data-driven culture, audit data governance, and public service performance, employing Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Path Analysis. The findings indicate that a strong data-driven culture enhances audit data governance, improving service transparency, accessibility, and user satisfaction for people with disabilities. Public service delivery significantly influences audit data governance through data accessibility, ethical management, and efficient administrative processes. To promote inclusive governance, this study highlights the need for open data policies, in-ter-agency collaboration, and emerging technologies such as AI and blockchain. Policy recommendations focus on data-driven decision-making frameworks that align with OECD principles, ensuring equitable and accountable public services for people with disabilities.
Keywords: 
;  ;  ;  ;  
Subject: 
Social Sciences  -   Government

1. Introduction

Ensuring accessible and high-quality public services for people with disabilities remains a pressing challenge in Thailand. Despite national policies promoting inclusivity, people with disabilities continue to face barriers in healthcare, education, employment, and social welfare services. These challenges arise from fragmented service coordination, inconsistent policy enforcement, and inefficient data governance, leading to disparities in service delivery. According to the Department of Empowerment of Persons with Disabilities (2020), only 65% of registered people with disabilities in Thailand receive the full benefits to which they are entitled, highlighting persistent gaps in service accessibility and administrative inefficiencies.
In the era of digital transformation, data governance plays a crucial role in ensuring transparency, accountability, and equitable service provision for people with disabilities. Effective data management enables policymakers to monitor service efficiency, assess policy effectiveness, and implement data-driven reforms. However, Thailand faces significant obstacles in utilizing data to improve public services for people with disabilities, including data fragmentation, lack of interoperability between agencies, and inconsistent data governance frameworks. Without accurate and well-managed data, policymakers struggle to develop responsive and inclusive service models.
Globally, countries such as Australia and the European Union have successfully integrated data-driven governance models to enhance service accessibility and operational efficiency (Australian Government, 2022; European Commission, 2022). These reforms demonstrate how streamlined data governance frameworks contribute to more inclusive and efficient public administration. However, limited research has examined the role of data governance in improving service outcomes for people with disabilities in Thailand, particularly concerning data-driven decision-making, inter-agency collaboration, and policy implementation.
This study examines the impact of data governance on public service delivery for people with disabilities, focusing on how organizational culture, public service mechanisms, and digitalization contribute to inclusive service provision. By employing quantitative modeling techniques, this research provides empirical insights to inform policy innovation, strategic planning, and governance reforms that enhance service accessibility, efficiency, and equity for people with disabilities.

2. Literature Review

Public service delivery for people with disabilities requires equitable, efficient, and accessible governance mechanisms to ensure full social participation and rights-based inclusion. The OECD (2019) Principles of Public Administration emphasize four key dimensions: (1) citizen-oriented services, (2) fair and efficient administrative procedures, (3) enablers for service delivery, and (4) equitable access to public services. These principles align with the New Public Service (Denhardt & Denhardt, 2000), New Public Governance (Osborne, 2006), and Public Value Management (Bovaird & Löffler, 2003), all of which stress citizen engagement, service co-production, and inclusive policy design.
Incorporating data-driven governance enhances transparency and decision-making in public administration (Anderson, 2015). The DAMA International (2017) Data Governance Framework highlights ethical data handling and structured frameworks to improve public service efficiency and accountability. Audit data governance plays a critical role in ensuring accessibility, financial transparency, and service quality (IDI, 2020). Transform Health (2022) further emphasizes that equity-focused data governance is essential for achieving sustainable and inclusive public sector reforms.
The Biopsychosocial Model (ICF, WHO 2012) is widely used to conceptualize how disability outcomes are shaped by interactions between individuals and their environments. This model highlights the importance of removing systemic barriers to ensure equitable access to education, healthcare, employment, and welfare services. As digital transformation accelerates, Digital Accessibility Governance is increasingly recognized as a core component of inclusive public administration. The Web Content Accessibility Guidelines (WCAG) and United Nations Convention on the Rights of Persons with Disabilities (UNCRPD) provide global standards for ensuring digital inclusion and accessibility in public services.
This study builds upon these frameworks to examine how audit data governance influences People with disabilities service delivery outcomes. It conceptualizes audit governance as a framework ensuring data accuracy, compliance, integration, and accessibility. The State Audit Office of Thailand’s data policies shape service provision in education, employment, and social welfare. Within this framework, Service Delivery and Digitalization is one of the six governance pillars that drive inclusive, transparent, and accountable administration for People with disabilities.
Theoretical Framework
Audit data governance plays a crucial role in ensuring data accuracy, compliance, and integration in People with disabilities service delivery. The State Audit Office of Thailand’s audit data serves as a foundation for public service provision in education, employment, accessibility, and welfare support. Within this governance framework, Service Delivery and Digitalization is one of six key principles influencing audit data governance, alongside Strategy, Organizational Structure, Accountability, Policy Coordination, and Public Financial Management.
Public service delivery for People with disabilities is shaped by four key elements: (1) Citizen-oriented services, (2) Fair and efficient administrative procedures, (3) Enablers for service delivery, and (4) Equitable access to public services. These dimensions align with New Public Service (Denhardt & Denhardt, 2000), New Public Governance (Osborne, 2006), and Public Value Management (Bovaird & Löffler, 2003), emphasizing service quality and citizen engagement.
Figure 1. Principles of Public Administration (OECD, 2023).
Figure 1. Principles of Public Administration (OECD, 2023).
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Hypothesis Development
Based on this framework, three key hypotheses are proposed:
H1: Public service delivery for People with disabilities is positively influenced by: (1) Citizen-oriented policies, (2) Efficient administrative procedures, (3) Service enablers, and (4) Access to public services. The European Commission (2022) highlights digitalization as a critical factor in improving People with disabilities service accessibility and efficiency, while the WHO & World Bank (2011) emphasize the role of healthcare and education accessibility in enhancing service outcomes.
H2: Public service delivery for People with disabilities is positively associated with audit data governance. The OECD (2019) framework integrates New Public Management (NPM) principles, reinforcing accountability and efficiency-driven auditing in public service governance (Cordery & Hay, 2024).
H3: A data-driven organizational culture positively impacts audit data governance. Anderson (2015) links data-driven decision-making to improved audit governance. Empirical studies confirm that strong data literacy and big data integration enhance audit accuracy and risk prediction (Fattah, 2024; Prakash, 2024).

3. Materials and Methods

3.1. Data Collection

Audit data governance factors for People with disabilities services were identified based on public administration principles (OECD, 2019) and the concept of data-driven organizations. These factors were refined and validated through an Exploratory Factor Analysis (EFA). The finalized questionnaire was designed to assess expert perceptions of factor relationships and underwent content and face validity checks by an expert panel before being piloted.
The validated questionnaire was then administered to two target groups: 1) Government Officials involved in People with disabilities service delivery (340 valid responses from 500 distributed). 2) Individuals with Disabilities holding disability ID cards (371 valid responses from 500 distributed). In total, 711 valid responses were collected in June 2024 across eight provinces in Thailand.

3.2. Data Analysis

Exploratory Factor Analysis (EFA) was conducted to refine variables, followed by Confirmatory Factor Analysis (CFA) to validate the measurement model. Path Analysis and Structural Equation Modeling (SEM) were then used to test hypotheses and assess causal relationships. The analytical criteria followed established standards for factor analysis, model fit, and validity, as summarized in Table 1.

4. Results

4.1. Exploratory Factor Analysis

This study employed SPSS AMOS 24.0 to conduct reliability testing and Exploratory Factor Analysis (EFA) on the questionnaire items to refine the predefined scale. The Cronbach’s alpha (α) values for all dimensions indicated excellent internal consistency, with values above 0.80 (George & Mallery, 2003). The results confirmed that 49 key factors were identified across six primary dimensions: Citizen-Oriented Services, Fair & Efficient Administrative Procedures, Enablers for Service Delivery, Access to Public Services, Data-Driven Organization, and Audit Data Governance.
Sampling adequacy was evaluated using the Kaiser–Meyer–Olkin (KMO) measure, which yielded a value of 0.970, exceeding the recommended threshold of 0.900, indicating strong factorability of the dataset. Bartlett’s test of sphericity produced a p-value of 0.001, confirming that inter-variable relationships were suitable for factor analysis. The principal component analysis method was used for factor extraction, and based on eigenvalues of 21.359, 7.262, and 1.872, three key dimensions were identified, explaining 60.986% of the total variance.
Varimax rotation was applied to refine the factor structure, generating a matrix that categorized audit data governance factors for public services for People with disabilities in Thailand into three dimensions, as presented in Table 2. The results largely aligned with pre-specified theoretical dimensions. However, variations emerged within public service delivery, where component structures differed from initial assumptions. Furthermore, within the data-driven organizational culture dimension, executive intuitive decision-making did not adequately explain variance due to a communalities value below 0.4, which is considered a lower threshold in social sciences (Preuss, 2014; Hair, 2010). Consequently, this factor was merged with the Anti-HiPPO Culture component, extracted from the same factor category.

4.2. Confirmatory Factor Analysis

CFA was conducted to assess the fit between the measurement model and the actual data. In this study, CFA was used to evaluate the relationships among the various components of audit data governance in public services for People with disabilities. The model’s fit was assessed using structural indicators such as the Comparative Fit Index (CFI), Tucker-Lewis Index (TLI), Root Mean Square Error of Approximation (RMSEA), and Standardized Root Mean Square Residual (SRMR). The results indicated that the measurement model demonstrated a good fit, confirming its consistency with the empirical data, as shown in Table 3.

4.3. Path Analysis and Structural Equation Modeling

A Structural Equation Model (SEM) was developed to examine factors influencing audit data governance, integrating data-driven organizations and public services for People with disabilities within a 3D model framework. The analysis, based on 711 valid responses, was conducted using AMOS 24.0, applying Maximum Likelihood Estimation (MLE) to estimate model parameters. The standardized solution after fitting the model is illustrated in Figure 2.
Analysis of Audit Data Governance, the outcome variable (Table 4), used Standardized Regression Weights (Estimate), along with Total Effect (TE), Direct Effect (DE), and Indirect Effect (IE). Results showed that Data-Driven Organization had the strongest impact, with a TE of 0.796, primarily a direct effect. All observed variables were indirectly affected, and the latent variables within Data-Driven Organization exhibited strong positive relationships with observed variables.
Model fit indices (Table 5) confirmed the model’s adequacy: Relative Chi-square/df = 1.871 (<5), RMSEA = 0.051 (<0.07), SRMR = 0.033 (<0.08), CFI & TLI > 0.92, all meeting established criteria. CFA results indicated a strong model fit, effectively capturing the relationship between public service delivery, data-driven organization, and audit data governance, requiring no further adjustments.
Note: CMIN is the chi-square, df is the degree of freedom, RMSEA is the root mean square error of approximation, CFI is the comparative fit index, TLI is the Tacker-Lewis index.
Path analysis further revealed that Audit Data Governance was significantly influenced by Data-Driven Organization (TE = 0.796, DE = 0.748, IE = 0.048), while Public Service Delivery had a weaker effect (TE = 0.150, direct and indirect). The model explained 65.3% of the variance in Audit Data Governance, whereas Public Service Delivery was influenced solely by Data-Driven Organization (TE = 0.320), with no indirect effects. The R2 value indicated that the model explained only 10.3% of the variance in Public Service Delivery.

5. Discussion

5.1. Enhancing Data-Driven Organizations for Audit Governance in People with disabilities Service Delivery

This study developed a model identifying key factors influencing audit data governance in public services for People with disabilities in Thailand. Findings confirmed that a data-driven organization significantly enhances both public service delivery and audit data governance, aligning with the governance principles of DAMA International (2017) and Transform Health (2022).
Results from EFA and CFA highlighted crucial factors affecting People with disabilities service delivery, particularly public service quality perception (user satisfaction), data accessibility, and enablers for digital service access. International examples illustrate the impact of these factors: Australia’s Disability Gateway enables one-stop access to essential services (Australian Government, 2022), while Sweden’s digital government improves public service accuracy and efficiency through advanced data systems (European Commission, 2022). Additionally, fair administrative procedures and citizen-oriented policies promote equitable access to public information and services for People with disabilities.
Within the data-driven organization dimension, fostering an open, trusting culture encourages transparent data sharing (Abraham et al., 2019), while a questioning culture improves decision-making accuracy by stimulating critical inquiry (Schein, 2010). Furthermore, adherence to data ethics enhances organizational trust and supports evidence-based policymaking (Lemke et al., 2023; Rajasegar et al., 2024). In the audit data governance dimension, factors such as data sharing and metadata management play a critical role in promoting transparency, improving audit quality, and ensuring financial reporting accuracy (Hinrichs & Wilkens, 2000; Thompson et al., 2015; Alshehadeh et al., 2024).

5.2. Policy Recommendations for Strengthening Data Governance in Public Services

This study proposes two policy pathways to enhance service efficiency and audit data governance:
1)
Main Pathway – Data-Driven Decision-Making for Governance and Efficiency
  • Fostering a Data-Driven Culture: Promote data analysis skills, transparent data disclosure, and effective data sharing within public sector organizations to establish high-quality, evidence-based decision-making (OECD, 2019; United Nations, 2020).
  • Developing Centralized Data and Cross-Agency Collaboration: Enhance data integration and metadata management across agencies to improve data consistency, accessibility, and auditability, leading to more efficient and transparent governance (United Nations, 2020).
2)
Supporting Pathway–Data Protection and Technology Integration
  • Enhancing Data Protection and Security: Implement robust data security policies (e.g., GDPR and Thailand’s PDPA) to safeguard public trust and ensure People with disabilities’s data is handled securely (European Commission, 2016; World Bank, 2024).
  • Leveraging Emerging Technologies for Public Service Innovation: Integrate AI, blockchain, and advanced digital solutions to improve data accuracy, transparency, and responsiveness, particularly in enhancing People with disabilities’s access to public services (World Bank, 2024).

6. Conclusions

6.1. Key Factors Influencing Audit Data Governance in People with disabilities Services

This study confirms that a data-driven organizational culture enhances both People with disabilities service delivery and audit data governance. Additionally, People with disabilities service delivery positively impacts audit data governance, reinforcing its role in ensuring transparency and efficiency.

6.2. Research Findings

Findings revealed that People with disabilities service delivery consists of four key dimensions: Perception of Public Services, Enablers for Data Access, Fair Administrative Procedures, and Citizen-Oriented Policy. Factors with the highest positive influence include service accessibility, management tools, comprehensive legal frameworks, and sufficient ICT budgets with systematic monitoring.
In data-driven organizations, critical elements include an open and trusting culture, a questioning mindset that promotes inquiry, and strong data ethics governing data lifecycle management. For audit data governance, key determinants include data sharing, metadata management, and data quality assurance, all of which significantly enhance transparency and decision-making.

6.3. Research Limitations and Future Research Directions

This study’s findings may be limited by the sample group, requiring broader, more diverse studies for comprehensive insights. Future research should focus on developing data auditing tools and enhancing data quality evaluation to improve audit effectiveness and ensure sustainable, user-centered People with disabilities service delivery.

Author Contributions

Conceptualization, Sitthisak Chaiyasuk, Krish Rugchatjaroen, Somboon Sirisunhirun, Nopraenue Sajjarax Dhirathiti, Somsak Amornsiriphong, and Phut Ploywan; methodology, Sitthisak Chaiyasuk, Krish Rugchatjaroen, Somboon Sirisunhirun, Nopraenue Sajjarax Dhirathiti, Somsak Amornsiriphong, and Phut Ploywan; data curation, Sitthisak Chaiyasuk; formal analysis, Sitthisak Chaiyasuk; investigation, Sitthisak Chaiyasuk; project administration, Sitthisak Chaiyasuk and Krish Rugchatjaroen; resources, Sitthisak Chaiyasuk; software, Sitthisak Chaiyasuk; validation, Sitthisak Chaiyasuk; visualization, Sitthisak Chaiyasuk; supervision, Krish Rugchatjaroen, Somboon Sirisunhirun, Nopraenue Sajjarax Dhirathiti, Somsak Amornsiriphong, and Phut Ploywan; writing—original draft preparation, Sitthisak Chaiyasuk; writing—review and editing, Krish Rugchatjaroen, Somboon Sirisunhirun, Nopraenue Sajjarax Dhirathiti, Somsak Amornsiriphong, and Phut Ploywan. All authors have read and agreed to the published version of the manuscript.

Funding

This research received no external funding.

Institutional Review Board Statement

The study was conducted in accordance with the Declaration of Helsinki and approved by the Committee for Research Ethics (Social Sciences), Mahidol University (Approval No. 2024/041.2903, valid from 29 March 2024 to 28 March 2025).

Informed Consent Statement

Informed consent was obtained from all subjects involved in the study.

Data Availability Statement

The raw data supporting the conclusions of this article will be made available by the authors upon request.

Acknowledgments

We thank Associate Professor Dr. Krish Rugchatjaroen for his guidance, Associate Professor Dr. Poonpong Suksawang for support in structural equation modeling, and the five experts for questionnaire validation. We also appreciate all participants, especially People with disabilities, for their contributions. Additionally, OpenAI’s ChatGPT-4 assisted with language refinement, while all intellectual work was solely by the authors.

Conflicts of Interest

The authors declare no conflicts of interest.

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Figure 2. Data Governance Factors for Auditing Public Services for People with disabilities in Thailand Model.
Figure 2. Data Governance Factors for Auditing Public Services for People with disabilities in Thailand Model.
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Table 1. Standards and Thresholds for EFA, CFA, and SEM.
Table 1. Standards and Thresholds for EFA, CFA, and SEM.
Measure Criteria Source
EFA (Exploratory Factor Analysis)
KMO > 0.80 (excellent), 0.70–0.79 (good), 0.60–0.69 (moderate), < 0.50 (unacceptable) Kline (2016)
Bartlett’s Test p-value < 0.05
(H1 acceptance)
Bartlett (1950)
Eigenvalues > 1.00 Kaiser (1960)
Communalities > 0.50 Hair et al. (2019)
Factor Loadings > 0.40
CFA (Confirmatory Factor Analysis)
Relative Chi-Square or χ2/df < 5 Hair et al. (2019) and Prabowo et al. (2022)
T-Value or C.R. (Critical Ratio) > 3.29 (p-value < 0.001) Kline (2016)
ASV & MSV < AVE (Discriminant Validity) Fornell & Larcker (1981)
AVE (Average Variance Extracted) > 0.50 Fornell & Larcker (1981) and
Hair et al. (2019)
CR (Composite Reliability) > 0.70
Chi-Square or χ2 Significant p-values expected Hair et al. (2019)
CFI or TLI > 0.92
RMSEA < 0.07
SRMR < 0.08
Path Analysis
Relative Chi-Square or χ2/df < 5 Hair et al. (2019) and Prabowo et al. (2022)
R2 (Coefficient of Determination) 0.75 (substantial), 0.50 (moderate), 0.25 (weak) Hair et al. (2019)
Chi-Square or χ2 Significant p-values expected
CFI or TLI > 0.92
RMSEA < 0.07
SRMR < 0.08
SEM (Structural Equation Modeling)
Relative Chi-Square or χ2/df < 5 Hair et al. (2019) and Prabowo et al. (2022)
Chi-Square or χ2 Significant p-values expected Hair et al. (2019)
CFI or TLI > 0.92
RMSEA < 0.07
SRMR < 0.08
Table 2. Model matrix and dimension comparison of influence factors of Data Governance for Auditing Public Services for People with disabilities in Thailand.
Table 2. Model matrix and dimension comparison of influence factors of Data Governance for Auditing Public Services for People with disabilities in Thailand.
Dimension EFA Factor Composition Commu-nalities KMO p-Value
1 2 3
Public Service Delivery: Perception of Public Services s23 General service accessibility satisfaction 0.696 0.825 0.970 0.001
s05 Service quality satisfaction 0.644 0.755
s24 Digital service accessibility satisfaction 0.626 0.788
s25 Time and cost accessibility satisfaction 0.585 0.738
Public Service Delivery: Enablers for Access to Data
s20 Public disclosure of disability statistics 0.747 0.686
s17 Digital disability registry 0.744 0.682
s22 WCAG compliance testing 0.740 0.716
s21 Government website accessibility 0.713 0.700
s18 Interoperable data exchange framework 0.687 0.708
s14 Use of electronic or digital signatures 0.648 0.545
s19 One-stop service for People with disabilities 0.637 0.594
s15 Service management tools 0.608 0.695
s16 Consultation services for people with disabilities 0.597 0.657
Public Service Delivery:
Fair&Efficient Administrative Procedures
s10 Comprehensive public service legislation 0.711 0.763
s11 Service quality audit against resource usage 0.710 0.763
s09 Efficiency and resource optimization 0.696 0.748
s08 Legal framework for service delivery 0.677 0.667
s12 Value-for-money reporting 0.656 0.738
s07 Service process efficiency 0.585 0.679
s13 Compliance with international service standards 0.508 0.620
Public Service Delivery: Citizen-Oriented Policy s01 Joint planning and responsibility assignment 0.744 0.691
s02 Budget allocation and monitoring 0.740 0.745
s03 Information Tech. Policy 0.730 0.697
s04 Budget allocation and monitoring 0.705 0.701
s06 Provincial-level coordination 0.348 0.568
Data-Driven Organization c08 Open, Trusting Culture 0.841 0.707 0.939 0.000
c06 Inquisitive, Questioning Culture 0.831 0.690
c07 Goals-First Culture 0.805 0.648
c09 Data analysis training and team communication skills 0.800 0.640
c10 Data Handling Ethics 0.783 0.612
c01 Data Leadership 0.768 0.590
c0304 Anti-HiPPO Culture 0.765 0.586
c05 Iterative, Learning Culture 0.761 0.578
c02 Data leadership career paths and incentives 0.724 0.525
Audit
Data Governance
a12 Metadata management 0.842 0.708 0.970 0.000
a07 Data sharing and collaboration 0.842 0.708
a08 Big data management 0.828 0.686
a11 Innovation creation 0.828 0.686
a15 Data quality 0.827 0.684
a14 Promotion of equitable data benefits 0.824 0.680
a06 Data model design and development/ Data Architecture 0.819 0.671
a09 In-depth data analysis/ Data Science 0.818 0.670
a13 Data ownership and access rights 0.815 0.664
a02 Trust-building in data systems 0.807 0.652
a05 Master and reference data management 0.800 0.639
a10 Application of data to emerging digital technologies 0.798 0.638
a03 Ensure data security 0.796 0.633
a04 Data system and service enhancement 0.789 0.623
a01 Protection of individuals or communities 0.782 0.612
% of Variance 3.257 3.698 5.860 57.068 61.956 66.358
Extraction Method: Principal Component Analysis.
Rotation Method: Varimax with Kaiser Normalization.
Table 3. CFA results.
Table 3. CFA results.
Path b λ S.E. T-Value R2 ASV MSV AVE CR Fit index
Perception of Public Services <---
Public Service Delivery for People with disabilities
1.000 0.901 - - 0.811 0.705 0.832 0.839 0.954 χ2 = 742.855,
df = 249,
Relative χ2= 2.983,
p-value = .000,
RMSEA = .053,
SRMR = .025,
CFI = .965,
TLI = .958
Citizen-Oriented Policy <---
Public Service Delivery for People with disabilities
0.904 0.894 0.047 21.283 0.799
Fair & Efficient Admin. Procedures <---
Public Service Delivery for People with disabilities
0.959 0.955 0.045 19.864 0.912
Enablers for Access to Data <---
Public Service Delivery for People with disabilities
0.918 0.912 0.04 22.676 0.832
s15 <--- Enablers for Access to Data 1.000 0.850 - - 0.723 0.378 0.523 0.609 0.933 χ2 = 719.291,
df = 247,
Relative χ2= 2.912,
p-value = .000,
RMSEA = .052,
SRMR = .023,
CFI = .967,
TLI = .960
s17 <--- Enablers for Access to Data 0.986 0.788 0.042 23.419 0.622
s18 <--- Enablers for Access to Data 0.985 0.840 0.034 28.501 0.705
s19 <--- Enablers for Access to Data 0.958 0.728 0.042 22.866 0.531
s14 <--- Enablers for Access to Data 0.940 0.690 0.044 25.572 0.476
s22 <--- Enablers for Access to Data 0.938 0.780 0.037 21.143 0.608
s16 <--- Enablers for Access to Data 0.933 0.824 0.034 24.329 0.679
s20 <--- Enablers for Access to Data 0.927 0.760 0.038 27.242 0.577
s21 <--- Enablers for Access to Data 0.868 0.751 0.036 24.177 0.565
s13 <--- Fair & Efficient Admin. Procedures 1.000 0.778 - - 0.606 0.410 0.520 0.638 0.925
s11 <--- Fair & Efficient Admin. Procedures 0.974 0.827 0.040 23.961 0.683
s10 <--- Fair & Efficient Admin. Procedures 0.966 0.849 0.039 24.826 0.721
s12 <--- Fair & Efficient Admin. Procedures 0.944 0.801 0.041 23.581 0.642
s09 <--- Fair & Efficient Admin. Procedures 0.941 0.813 0.040 23.063 0.661
s07 <--- Fair & Efficient Admin. Procedures 0.859 0.744 0.040 21.152 0.554
s08 <--- Fair & Efficient Admin. Procedures 0.849 0.776 0.041 21.987 0.602
s02 <--- Citizen-Oriented Policy 1.000 0.763 - - 0.583 0.311 0.370 0.555 0.861
s04 <--- Citizen-Oriented Policy 0.902 0.780 0.040 22.216 0.608
s06 <--- Citizen-Oriented Policy 0.846 0.772 0.048 18.461 0.596
s03 <--- Citizen-Oriented Policy 0.790 0.724 0.043 19.902 0.523
s01 <--- Citizen-Oriented Policy 0.738 0.681 0.037 20.616 0.464
s23 <--- Perception of Public Services 1.000 0.860 - - 0.739 0.525 0.601 0.724 0.913
s24 <--- Perception of Public Services 0.999 0.881 0.032 30.855 0.775
s25 <--- Perception of Public Services 0.982 0.851 0.034 29.062 0.725
s05 <--- Perception of Public Services 0.916 0.809 0.036 25.844 0.654
c06 <--- Data-Driven Organization 1.000 0.826 - - 0.682 0.321 0.483 0.559 0.919 χ2 = 63.382,
df = 22,
Relative χ2= 2.881,
p-value = .000,
RMSEA = .051,
SRMR = .008,
CFI = .989,
TLI = .982
c08 <--- Data-Driven Organization 0.990 0.834 0.038 25.842 0.682
c09 <--- Data-Driven Organization 0.926 0.759 0.041 22.843 0.695
c07 <--- Data-Driven Organization 0.923 0.803 0.038 24.594 0.577
c05 <--- Data-Driven Organization 0.897 0.726 0.042 21.189 0.644
c10 <--- Data-Driven Organization 0.860 0.726 0.041 21.205 0.527
c01 <--- Data-Driven Organization 0.817 0.706 0.040 20.444 0.527
c0304 <--- Data-Driven Organization 0.816 0.690 0.041 19.925 0.498
c02 <--- Data-Driven Organization 0.721 0.632 0.041 17.689 0.477
a08 <--- Audit Data Governance 1.000 0.821 - - 0.675 0.400 0.503 0.630 0.962 χ2 = 228.482,
df = 77,
Relative χ2= 2.967,
p-value = .000,
RMSEA = .053,
SRMR = .009,
CFI = .983,
TLI = .977
a09 <--- Audit Data Governance 0.998 0.820 0.038 26.345 0.673
a12 <--- Audit Data Governance 0.993 0.842 0.036 27.409 0.709
a06 <--- Audit Data Governance 0.977 0.805 0.038 25.568 0.648
a15 <--- Audit Data Governance 0.963 0.818 0.037 26.228 0.669
a14 <--- Audit Data Governance 0.959 0.815 0.040 24.093 0.665
a07 <--- Audit Data Governance 0.954 0.827 0.036 26.659 0.684
a10 <--- Audit Data Governance 0.951 0.795 0.038 25.118 0.631
a05 <--- Audit Data Governance 0.946 0.783 0.039 24.559 0.613
a11 <--- Audit Data Governance 0.929 0.814 0.036 26.029 0.663
a13 <--- Audit Data Governance 0.922 0.794 0.037 25.028 0.630
a03 <--- Audit Data Governance 0.882 0.745 0.039 22.892 0.555
a02 <--- Audit Data Governance 0.856 0.759 0.036 23.491 0.576
a04 <--- Audit Data Governance 0.854 0.737 0.038 22.518 0.543
a01 <--- Audit Data Governance 0.810 0.717 0.035 23.447 0.514
Note: b is the estimate,   λ is standardized estimate, S.E. is standard error, R2 is squared multiple correlations, ASV is average shared variance, MSV is maximum shared variance, AVE is average variance extracted, CR is composite reliability, χ2 is chi-square, df is the degree of freedom, RMSEA is the root mean square error of approximation, SRMR is standardized root mean square residual, CFI is the comparative fit index, TLI is the Tacker-Lewis index.
Table 4. Key Drivers of Audit Data Governance: Standardized Effects of a Data-Driven Organization Model.
Table 4. Key Drivers of Audit Data Governance: Standardized Effects of a Data-Driven Organization Model.
Explanatory Variable Data-Driven Organization
Latent Variable Observed Variable TE DE IE Estimate
Data-Driven Organization c08 0.783 0.783 0 0.783
c06 0.777 0.777 0 0.777
c10 0.759 0.759 0 0.759
c09 0.756 0.756 0 0.756
c07 0.752 0.752 0 0.752
c0304 0.745 0.745 0 0.745
c01 0.692 0.692 0 0.692
c02 0.681 0.681 0 0.681
c05 0.674 0.674 0 0.674
Audit Data Governance Outcome Variable 0.796 0.748 0.048 0.748
a07 0.629 0 0.629 0.790
a12 0.625 0 0.625 0.786
a15 0.625 0 0.625 0.785
a14 0.622 0 0.622 0.781
a08 0.615 0 0.615 0.772
a13 0.609 0 0.609 0.765
a06 0.607 0 0.607 0.763
a09 0.598 0 0.598 0.752
a10 0.585 0 0.585 0.735
a11 0.582 0 0.582 0.732
a05 0.571 0 0.571 0.717
a02 0.561 0 0.561 0.705
a04 0.544 0 0.544 0.683
a01 0.533 0 0.533 0.670
a03 0.522 0 0.522 0.656
Note: TE is the total effect, DE is the direct effect, IE is the indirect effect, and Estimate is standardized regression weights.
Table 5. Fit index calculation.
Table 5. Fit index calculation.
Index Name Results Evaluation
χ2 1983.192 Significant
df 1060
p-value .000
Relative χ22 /df) 1.871 Well
RMSEA .051 Well
SRMR .033 Well
CFI .930 Well
TLI .922 Well
Table 6. Path Analysis.
Table 6. Path Analysis.
Path coefficient Latent Exogenous Variables
Data-Driven Organization Public Service Delivery
for People with disabilities
R2
Latent Endogenous Variables TE DE IE TE DE IE
Audit Data Governance 0.796 0.748 0.048 0.150 0.150 0 0.653
Public Service Delivery for People with disabilities 0.320 0.320 0 0 0 0 0.103
Perception of Public Services 0.311 0 0.311 0.972 0.972 0 0.944
Enablers for Access to Data 0.303 0 0.303 0.948 0.948 0 0.898
Fair & Efficient Admin. Procedures 0.302 0 0.302 0.942 0.942 0 0.887
Citizen-Oriented Policy 0.271 0 0.271 0.848 0.848 0 0.718
Note: TE is the total effect, DE is the direct effect, IE is the indirect effect, and R2 is the coefficient of determination.
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