<?xml version="1.0" encoding="UTF-8"?><!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.2 20190208//EN" "http://jats.nlm.nih.gov/publishing/1.2/JATS-journalpublishing1.dtd"><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" article-type="research-article" dtd-version="1.2" xml:lang="en">
    <front>
        <journal-meta>
            <journal-id journal-id-type="pmc">F1000Research</journal-id>
            <journal-title-group>
                <journal-title>F1000Research</journal-title>
            </journal-title-group>
            <issn pub-type="epub">2046-1402</issn>
            <publisher>
                <publisher-name>F1000 Research Limited</publisher-name>
                <publisher-loc>London, UK</publisher-loc>
            </publisher>
        </journal-meta>
        <article-meta>
            <article-id pub-id-type="doi">10.12688/f1000research.169678.1</article-id>
            <article-categories>
                <subj-group subj-group-type="heading">
                    <subject>Research Article</subject>
                </subj-group>
                <subj-group>
                    <subject>Articles</subject>
                </subj-group>
            </article-categories>
            <title-group>
                <article-title>Public Documents Digitization: Towards Efficiency and Reduction of Municipal Expenses</article-title>
                <fn-group content-type="pub-status">
                    <fn>
                        <p>[version 1; peer review: 2 approved with reservations]</p>
                    </fn>
                </fn-group>
            </title-group>
            <contrib-group>
                <contrib contrib-type="author" corresp="yes">
                    <name>
                        <surname>Chuquilin Condor</surname>
                        <given-names>Mar&#x00ed;a Maricely</given-names>
                    </name>
                    <role content-type="http://credit.niso.org/">Conceptualization</role>
                    <role content-type="http://credit.niso.org/">Data Curation</role>
                    <role content-type="http://credit.niso.org/">Methodology</role>
                    <uri content-type="orcid">https://orcid.org/0000-0002-2859-5275</uri>
                    <xref ref-type="corresp" rid="c1">a</xref>
                    <xref ref-type="aff" rid="a1">1</xref>
                </contrib>
                <contrib contrib-type="author" corresp="no">
                    <name>
                        <surname>Cajusol Yovera</surname>
                        <given-names>Segundo Amado</given-names>
                    </name>
                    <role content-type="http://credit.niso.org/">Formal Analysis</role>
                    <role content-type="http://credit.niso.org/">Investigation</role>
                    <role content-type="http://credit.niso.org/">Validation</role>
                    <xref ref-type="aff" rid="a1">1</xref>
                </contrib>
                <contrib contrib-type="author" corresp="no">
                    <name>
                        <surname>Puican Rodr&#x00ed;guez</surname>
                        <given-names>V&#x00ed;ctor Hugo</given-names>
                    </name>
                    <role content-type="http://credit.niso.org/">Data Curation</role>
                    <role content-type="http://credit.niso.org/">Software</role>
                    <role content-type="http://credit.niso.org/">Supervision</role>
                    <role content-type="http://credit.niso.org/">Writing &#x2013; Original Draft Preparation</role>
                    <role content-type="http://credit.niso.org/">Writing &#x2013; Review &amp; Editing</role>
                    <uri content-type="orcid">https://orcid.org/0000-0001-7402-9576</uri>
                    <xref ref-type="aff" rid="a1">1</xref>
                </contrib>
                <aff id="a1">
                    <label>1</label>LA LIBERTAD, Cesar Vallejo University, Trujillo, La Libertad, Peru</aff>
            </contrib-group>
            <author-notes>
                <corresp id="c1">
                    <label>a</label>
                    <email xlink:href="mailto:mchuquilinc@ucvvirtual.edu.pe">mchuquilinc@ucvvirtual.edu.pe</email>
                </corresp>
                <fn fn-type="conflict">
                    <p>No competing interests were disclosed.</p>
                </fn>
            </author-notes>
            <pub-date pub-type="epub">
                <day>12</day>
                <month>9</month>
                <year>2025</year>
            </pub-date>
            <pub-date pub-type="collection">
                <year>2025</year>
            </pub-date>
            <volume>14</volume>
            <elocation-id>918</elocation-id>
            <history>
                <date date-type="accepted">
                    <day>30</day>
                    <month>8</month>
                    <year>2025</year>
                </date>
            </history>
            <permissions>
                <copyright-statement>Copyright: &#x00a9; 2025 Chuquilin Condor MM et al.</copyright-statement>
                <copyright-year>2025</copyright-year>
                <license xlink:href="https://creativecommons.org/licenses/by/4.0/">
                    <license-p>This is an open access article distributed under the terms of the Creative Commons Attribution Licence, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.</license-p>
                </license>
            </permissions>
            <self-uri content-type="pdf" xlink:href="https://f1000research.com/articles/14-918/pdf"/>
            <abstract>
                <sec>
                    <title>Background</title>
                    <p>Documentary digitization in municipalities has emerged as a critical strategy for enhancing efficiency in administrative processes and reducing operational costs, aligning with the objectives of Sustainable Development Goal 8, which promotes sustained, inclusive, and sustainable economic growth. In the context of Latin America, and particularly in Peru, municipalities face significant challenges related to bureaucracy, inefficient resource allocation, and limited technological adoption. Therefore, the implementation of document digitization represents not only a technological innovation but also a mechanism to strengthen transparency, accountability, and sustainable management practices within the public sector.</p>
                </sec>
                <sec>
                    <title>Methodology</title>
                    <p>This study employed a quantitative approach with a non-experimental, descriptive, and explanatory design. The research was conducted in a municipality located in the Amazonas region of Peru. The target population consisted of 125 administrative workers, from which a statistically representative sample of 95 was selected. Data were collected through structured questionnaires and analysed using descriptive statistics and inferential techniques to assess the relationship between documentary digitization and cost reduction.</p>
                </sec>
                <sec>
                    <title>Results</title>
                    <p>The findings revealed that the adoption of document digitization significantly contributes to improving resource management, minimizing the duplication of tasks, and reducing operational costs associated with paper-based procedures. The study also identified secondary benefits, such as enhanced information security and improved knowledge management practices, which collectively strengthen institutional performance.</p>
                </sec>
                <sec>
                    <title>Conclusion</title>
                    <p>This research provides empirical evidence that document digitization exerts a significant influence on cost reduction and overall efficiency in municipal management. Beyond economic savings, the process enhances organizational sustainability by promoting secure information handling and fostering a culture of innovation within public administration. The study&#x2019;s relevance lies in its demonstration of how digitization can optimize public sector performance, while its novelty is reflected in the practical application of these principles in a municipality in Amazonas, Peru.</p>
                </sec>
            </abstract>
            <kwd-group kwd-group-type="author">
                <kwd>Digitization</kwd>
                <kwd>cost reduction</kwd>
                <kwd>administrative efficiency</kwd>
                <kwd>document security</kwd>
                <kwd>administrative transparency.</kwd>
            </kwd-group>
            <funding-group>
                <award-group id="fund-1">
                    <funding-source>UNIVERSIDAD CESAR VALLEJO</funding-source>
                    <award-id>LAINSTITUCI&#x00d3;NCUBRIRALOSCOSTOSDEAPC</award-id>
                </award-group>
                <funding-statement>This research was funded by C&#x00e9;sar Vallejo University as part of research work developed and carried out in academic development.</funding-statement>
                <funding-statement>
                    <italic>The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript.</italic>
                </funding-statement>
            </funding-group>
        </article-meta>
    </front>
    <body>
        <sec id="sec5" sec-type="intro">
            <title>Introduction</title>
            <p>Document digitization in municipalities has become a crucial topic in contemporary public administration, offering significant improvements in the efficiency of resource management, operational productivity, and service quality; the transition from physical to digital documentation and only facilitates faster access to information but also reduces operational costs by optimizing management processes; in municipalities in Amazonas, the digital transformation of administrative documents aligns directly with Sustainable Development Goal 8, focusing on promoting economic growth, decent work, and resource efficiency.</p>
            <p>Despite technological advances, many local governments around the world continue to face high administrative costs and inefficiencies due to reliance on physical documents and traditional processes. Municipalities in several regions, including Amazonas, face similar problems of inadequate document management infrastructure, which hinders operational efficiency and inflates administrative costs; document digitisation has proven to be an essential solution to improve information accessibility, reduce storage costs and enable more effective decision-making (
                <xref ref-type="bibr" rid="ref28">Oliveira et al., 2021</xref>; 
                <xref ref-type="bibr" rid="ref34">Ramos, 2021</xref>; 
                <xref ref-type="bibr" rid="ref1">Akaaboune et al., 2020</xref>).</p>
            <p>At the national level, several municipalities in Peru, including those in Amazonas, continue to face challenges in implementing digital systems due to problems such as lack of integration with existing infrastructure, insufficient technological investment and the absence of comprehensive regulatory frameworks; these barriers delay the modernisation of public services and limit the potential benefits of document digitisation, including cost reduction and improved public service delivery (
                <xref ref-type="bibr" rid="ref11">Culqui et al., 2021</xref>; 
                <xref ref-type="bibr" rid="ref8">Cabero-Almenara et al., 2024</xref>).</p>
            <p>This study specifically examines the impact of document digitisation on cost reduction in a municipality in Amazonas; the research is motivated by the need to assess how this digital transition can improve the efficiency of public administration, reduce waste of resources and promote better service delivery to the public; the study focuses on identifying the challenges and potential benefits of document digitisation in a rural Peruvian context, contributing to the broader debate on the digital transformation of government.</p>
            <sec id="sec6">
                <title>Literature review</title>
                <p>
                    <xref ref-type="bibr" rid="ref41">Villegas-Cervantes and Vel&#x00e1;squez-Guti&#x00e9;rrez (2023)</xref> the global trend towards digital transformation of public management underscores the need for municipalities to modernise their operations; local governments around the world are increasingly adopting digital technologies to streamline processes and improve transparency; however, many rural and less developed regions, such as Amazonas, remain at the forefront of these challenges, where technological infrastructure and digital literacy are still developing.</p>
                <p>Recent studies show that municipalities often face significant inefficiencies in physical document management, leading to delays and higher operational costs; although digitisation of documents has been shown to reduce these inefficiencies, many local governments have not yet fully embraced these changes due to financial, technical and regulatory barriers; this research aims to fill the gap in understanding how digitisation can specifically impact municipal cost structures in Amazonas, with a focus on reducing waste, improving labour productivity and optimising overall resource management (
                    <xref ref-type="bibr" rid="ref17">Hagen, 2023</xref>; 
                    <xref ref-type="bibr" rid="ref4">Andersson et al., 2022</xref>).</p>
                <p>Although there is significant research on the benefits of document digitisation in public administration, there is limited focus on its application within rural municipalities in developing countries such as Peru; most studies have focused on urban centres or regions with advanced technological infrastructures, leaving a gap in understanding the challenges and potential of digitisation in less developed regions such as Amazonas; furthermore, the lack of studies specifically examining the financial impact of document digitisation on municipal cost reduction in Amazonas further highlights the need for this research (
                    <xref ref-type="bibr" rid="ref14">Espinoza et al., 2023</xref>; 
                    <xref ref-type="bibr" rid="ref7">Broccardo et al., 2023</xref>).</p>
                <p>This study contributes to the literature by focusing on the specific context of one municipality in Amazonas, Peru, and exploring the direct influence of document digitisation on reducing administrative costs and improving operational efficiency; by addressing this gap, the research provides valuable insights into the potential of digital transformation for public management in rural and resource-constrained areas.</p>
                <p>This study to answer the following research questions:
                    <list list-type="order">
                        <list-item>
                            <label>1.</label>
                            <p>What is the influence of document digitization on operational efficiency and cost reduction in a municipality of Amazonas, Peru?</p>
                        </list-item>
                        <list-item>
                            <label>2.</label>
                            <p>How does the implementation of document digitization impact labor productivity and resource management in and how can these challenges be overcome?</p>
                        </list-item>
                        <list-item>
                            <label>3.</label>
                            <p>What are the key challenges faced by municipalities in Amazonas when implementing document digitization and how can these challenges be overcome?</p>
                        </list-item>
                    </list>
                </p>
                <p>The main objectives of this research are:
                    <list list-type="order">
                        <list-item>
                            <label>1.</label>
                            <p>To determine the influence of document digitization on operational efficiency and cost reduction in a municipality of Amazonas, Peru.</p>
                        </list-item>
                        <list-item>
                            <label>2.</label>
                            <p>To explore how the transition from physical to digital documents improves resource management and labor productivity in local governments.</p>
                        </list-item>
                        <list-item>
                            <label>3.</label>
                            <p>To identify the key challenges and barriers faced by municipalities in Amazonas regarding document digitization and propose solutions to address these challenges.</p>
                        </list-item>
                    </list>
                </p>
                <p>This study is significant as it addresses the gap in the literature on document digitisation in rural municipalities, particularly in the Peruvian Amazon; by analysing the specific impact of digital transformation on municipal cost structures, this research provides valuable information for policy makers, municipal administrators and researchers involved in public administration and digital governance; the findings of this study will inform strategies to improve operational efficiency, reduce costs and improve service delivery in municipalities with limited technological resources.</p>
                <p>The main contribution of this study lies in providing empirical evidence on the relationship between document digitisation and cost reduction in public sector organisations, specifically in rural municipalities in Amazonas, Peru; it extends the theoretical framework of digital administration and organisational efficiency by offering insights on how rural municipalities can leverage digital technologies to modernise public administration practices and achieve better resource management.</p>
            </sec>
        </sec>
        <sec id="sec7" sec-type="methods">
            <title>Methods</title>
            <sec id="sec8">
                <title>Research approach and applied nature</title>
                <p>This research is applied in nature, focusing on using the knowledge generated to address practical challenges related to document management and efficiency in public expenditure in a municipality; a quantitative research approach was employed, enabling the analysis of statistical data to understand the relationship between document digitization and cost reduction; this approach allowed the collection of numerical data, performed statistical analysis, and generalized the results from the selected sample.</p>
            </sec>
            <sec id="sec9">
                <title>Research design and scope of the study</title>
                <p>A non-experimental cross-sectional design was chosen because the research did not manipulate the independent variables, but rather observed and analyzed the variables as they occur at a given time; this design was adequate to describe and explain the current situation of document digitization and its influence on the municipality&#x2019;s expenditures without intervening in the existing processes; the scope of the research was limited to the evaluation of the implementation of document digitization in a municipality in Amazonas, Peru, as a detailed understanding of how digitization improves administrative efficiency and reduce operating costs was achieved.</p>
            </sec>
            <sec id="sec10">
                <title>Inductive nature of the research</title>
                <p>Moreover, this research can be considered as inductive in nature as it starts from empirical evidence to build constructs that can contribute to solid theoretical bodies and evidence that contribute to the process of Kuhnian positive heuristics in the field of public administration studies (
                    <xref ref-type="bibr" rid="ref13">Drakopoulos &amp; Karayiannis, 2005</xref>; 
                    <xref ref-type="bibr" rid="ref6">Bell et al., 2022</xref>).</p>
            </sec>
            <sec id="sec11">
                <title>Components of the document digitalization variable</title>
                <p>
                    <xref ref-type="fig" rid="f1">
Figure 1</xref> illustrates the components that make up the document digitisation variable, as follows Digital transformation and knowledge management, Digital transformation of administrative documents, Security of digital documents and Legal risks of digitization.</p>
                <fig fig-type="figure" id="f1" orientation="portrait" position="float">
                    <label>
Figure 1. </label>
                    <caption>
                        <title>Components of document digitization.</title>
                        <p>Note: 
                            <italic toggle="yes">Components of document digitization.</italic>
                        </p>
                    </caption>
                    <graphic id="gr1" orientation="portrait" position="float" xlink:href="https://f1000research-files.f1000.com/manuscripts/187036/884c869c-d284-40bc-81d9-02d930c0555e_figure1.gif"/>
                </fig>
            </sec>
            <sec id="sec12">
                <title>Components of the cost reduction variable</title>
                <p>
                    <xref ref-type="fig" rid="f2">
Figure 2</xref> illustrates the components that make up the cost reduction variable, as follows Expenditure quality, Use of resources efficiently and Effectiveness of resource use.</p>
                <fig fig-type="figure" id="f2" orientation="portrait" position="float">
                    <label>
Figure 2. </label>
                    <caption>
                        <title>Components of cost reduction.</title>
                        <p>Note: 
                            <italic toggle="yes">Components of cost reduction</italic>

                            <bold>.</bold>
                        </p>
                    </caption>
                    <graphic id="gr2" orientation="portrait" position="float" xlink:href="https://f1000research-files.f1000.com/manuscripts/187036/884c869c-d284-40bc-81d9-02d930c0555e_figure2.gif"/>
                </fig>
            </sec>
            <sec id="sec13">
                <title>Study population and sample</title>
                <p>The study population consisted of 125 administrative workers from a municipality in Amazonas, Peru. Inclusion criteria required participants to have at least one year of service in the municipality, while those with less than one year or on probation were excluded. Using the finite proportions formula, a sample size of 95 administrative workers was determined as a representative sample. Stratified probability sampling was used to ensure a proportional representation of all administrative areas of the municipality, which increased the accuracy and validity of the results.</p>
            </sec>
            <sec id="sec14">
                <title>Data collection and instrument</title>
                <p>Data were collected through a survey using a 90-item questionnaire. The questionnaire was validated by experts with extensive experience in the field to ensure its validity and relevance. The reliability of the questionnaire was assessed using Cronbach&#x2019;s alpha, with values of 0.912 for the first variable and 0.916 for the second. The survey was administered through face-to-face interviews, ensuring confidentiality and the voluntary participation of participants.</p>
            </sec>
            <sec id="sec15">
                <title>Data analysis</title>
                <p>Descriptive statistical techniques were used to summarise and organise the data, highlighting the main characteristics of the variables studied. Inferential analyses were also performed to test hypotheses and determine relationships between variables, allowing inferences to be drawn from the sample to the wider population. Statistical analysis was carried out using SPSS v27.</p>
                <p>Ethical considerations were strictly adhered to throughout the research. Participants&#x2019; personal data were kept confidential and informed consent was obtained from all participants, ensuring that they were fully aware of the aims of the research and of their right to withdraw at any time without negative consequences.</p>
            </sec>
        </sec>
        <sec id="sec16" sec-type="results|discusion">
            <title>Results and discussion</title>
            <sec id="sec17">
                <title>Results</title>
                <p>
                    <xref ref-type="fig" rid="f3">
Figure 3</xref> illustrates the level of digitisation of documents in the municipality of Amazonas, Peru; the data reveals that most respondents reported moderate to high levels of adoption of digitisation in their administrative processes.</p>
                <fig fig-type="figure" id="f3" orientation="portrait" position="float">
                    <label>
Figure 3. </label>
                    <caption>
                        <title>Level of use of document digitization in a municipality of Amazonas, Peru.</title>
                        <p>Note: 
                            <italic toggle="yes">Level of use of document digitization in a municipality of Amazonas, Peru.</italic>
                        </p>
                    </caption>
                    <graphic id="gr3" orientation="portrait" position="float" xlink:href="https://f1000research-files.f1000.com/manuscripts/187036/884c869c-d284-40bc-81d9-02d930c0555e_figure3.gif"/>
                </fig>
                <p>
                    <xref ref-type="fig" rid="f4">
Figure 4</xref> presents the reduction in expenditure levels observed by the municipality after the implementation of the digitisation of documents; there was a clear reduction in operating costs, which confirms the impact of digitisation on cost management.</p>
                <fig fig-type="figure" id="f4" orientation="portrait" position="float">
                    <label>
Figure 4. </label>
                    <caption>
                        <title>Level of expenditure reduction in a municipality of Amazonas, Peru.</title>
                        <p>Note: 
                            <italic toggle="yes">Level of expenditure reduction in a municipality of Amazonas, Peru.</italic>
                        </p>
                    </caption>
                    <graphic id="gr4" orientation="portrait" position="float" xlink:href="https://f1000research-files.f1000.com/manuscripts/187036/884c869c-d284-40bc-81d9-02d930c0555e_figure4.gif"/>
                </fig>
            </sec>
            <sec id="sec18">
                <title>Statistical analysis</title>
                <p>

                    <bold>Model Summary: Influence of document digitization on cost reduction</bold>
                </p>
                <p>
                    <xref ref-type="table" rid="T1">
Table 1</xref>, illustrating the regression model indicated a significant influence of document digitization on cost reduction, with an R-squared value of 0.666; this suggests that a large proportion of the variance in cost reduction can be explained by the variables related to document digitization.</p>
                <table-wrap id="T1" orientation="portrait" position="float">
                    <label>
Table 1. </label>
                    <caption>
                        <title>Model summary: Influence of document digitization, legal risks, security, and knowledge management on cost reduction.</title>
                    </caption>
                    <table content-type="article-table" frame="hsides">
                        <thead>
                            <tr>
                                <th align="left" colspan="1" rowspan="2" valign="top">Model</th>
                                <th align="left" colspan="1" rowspan="2" valign="top">R</th>
                                <th align="left" colspan="1" rowspan="2" valign="top">R square</th>
                                <th align="left" colspan="1" rowspan="2" valign="top">Adjusted R-squared</th>
                                <th align="left" colspan="1" rowspan="2" valign="top">Standard error of the estimate</th>
                                <th align="left" colspan="5" rowspan="1" valign="top">Statistics of change</th>
                            </tr>
                            <tr>
                                <th align="left" colspan="1" rowspan="1" valign="top">Change in R-squared</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">Change in F</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">gl1</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">gl2</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">
Sig. change in F</th>
                            </tr>
                        </thead>
                        <tbody>
                            <tr>
                                <td align="left" colspan="1" rowspan="1" valign="top">1</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0,816
                                    <sup>a</sup>
                                </td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.666</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.651</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.360</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.666</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">44.863</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">4</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">90</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.000</td>
                            </tr>
                        </tbody>
                    </table>
                    <table-wrap-foot>
                        <p>Note: 
                            <italic toggle="yes">Model summary: Influence of document digitization, legal risks, security, and knowledge management on cost reduction.</italic>
                        </p>
                    </table-wrap-foot>
                </table-wrap>
                <p>Analysis of Variance (ANOVA): Significance of the Model on Cost Reduction</p>
                <p>
                    <xref ref-type="table" rid="T2">
Table 2</xref> illustrates the ANOVA results conform the significance of the regression model in explaining cost reduction, with a &#x00b4;-value of 0.000; this indicates that the model significantly contributes to explaining the variation in cost reduction.</p>
                <table-wrap id="T2" orientation="portrait" position="float">
                    <label>
Table 2. </label>
                    <caption>
                        <title>Analysis of Variance (ANOVA): Significance of the model on cost reduction.</title>
                    </caption>
                    <table content-type="article-table" frame="hsides">
                        <thead>
                            <tr>
                                <th align="left" colspan="2" rowspan="1" valign="top">Model</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">Sum of squares</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">gl</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">Root mean square</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">F</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">
Sig.</th>
                            </tr>
                        </thead>
                        <tbody>
                            <tr>
                                <td align="left" colspan="1" rowspan="3" valign="top">1</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">Regression</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">23.232</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">4</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">5.808</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">44.863</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">,000
                                    <sup>b</sup>
                                </td>
                            </tr>
                            <tr>
                                <td align="left" colspan="1" rowspan="1" valign="top">Waste</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">11.652</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">90</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.129</td>
                                <td colspan="1" rowspan="1"/>
                                <td colspan="1" rowspan="1"/>
                            </tr>
                            <tr>
                                <td align="left" colspan="1" rowspan="1" valign="top">Total</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">34.884</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">94</td>
                                <td colspan="1" rowspan="1"/>
                                <td colspan="1" rowspan="1"/>
                                <td colspan="1" rowspan="1"/>
                            </tr>
                        </tbody>
                    </table>
                    <table-wrap-foot>
                        <p>Note: 
                            <italic toggle="yes">Analysis of Variance (ANOVA): Significance of the model on cost reduction.</italic>
                        </p>
                    </table-wrap-foot>
                </table-wrap>
                <p>Regression Coefficients: Influence od Digitization on Cost Reduction</p>
                <p>
                    <xref ref-type="table" rid="T3">
Table 3</xref> illustrates the regression coefficients show that the digital transformation of administrative documents and the associated processes significantly influence cost reduction; specifically, Legal Risks of Digitization (&#x03b2; = 0.395, p &lt; 0.000) and Digital Transformation and Knowledge Management (&#x03b2; = 0.283, p &lt; 0.004) had the most substantial positive impacts on cost reduction.</p>
                <table-wrap id="T3" orientation="portrait" position="float">
                    <label>
Table 3. </label>
                    <caption>
                        <title>Regression coefficients: Influence of document digitization and associated processes on cost reduction.</title>
                    </caption>
                    <table content-type="article-table" frame="hsides">
                        <thead>
                            <tr>
                                <th align="left" colspan="2" rowspan="2" valign="top">Model</th>
                                <th align="left" colspan="2" rowspan="1" valign="top">Unstandardized coefficients</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">Standardized coefficients</th>
                                <th align="left" colspan="1" rowspan="2" valign="top">t</th>
                                <th align="left" colspan="1" rowspan="2" valign="top">
Sig.</th>
                            </tr>
                            <tr>
                                <th align="left" colspan="1" rowspan="1" valign="top">B</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">Error</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">
Beta</th>
                            </tr>
                        </thead>
                        <tbody>
                            <tr>
                                <td align="left" colspan="1" rowspan="5" valign="top">1</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">(Constant)</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.047</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.199</td>
                                <td colspan="1" rowspan="1"/>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.234</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.815</td>
                            </tr>
                            <tr>
                                <td align="left" colspan="1" rowspan="1" valign="top">Digital transformation</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.050</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.075</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.046</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.669</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.505</td>
                            </tr>
                            <tr>
                                <td align="left" colspan="1" rowspan="1" valign="top">Legal risks</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.422</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.110</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.395</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">3.830</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.000</td>
                            </tr>
                            <tr>
                                <td align="left" colspan="1" rowspan="1" valign="top">Security</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.207</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.114</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.195</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">1.807</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.074</td>
                            </tr>
                            <tr>
                                <td align="left" colspan="1" rowspan="1" valign="top">Knowledge Management</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.274</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.093</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.283</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">2.947</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.004</td>
                            </tr>
                        </tbody>
                    </table>
                    <table-wrap-foot>
                        <p>Note: 
                            <italic toggle="yes">Regression coefficients: Influence of document digitization and associated processes on cost reduction.</italic>
                        </p>
                    </table-wrap-foot>
                </table-wrap>
                <p>
                    <xref ref-type="table" rid="T4">
Table 4</xref>, illustrating the analysis of document digitization&#x00b4;s influence on cost reduction shows a strong relationship (R = 0.758. R-squared = 0.575), indicating that document digitization is a significant factor in reducing municipal costs.</p>
                <table-wrap id="T4" orientation="portrait" position="float">
                    <label>
Table 4. </label>
                    <caption>
                        <title>Summary of the model: influence of document digitization on cost reduction.</title>
                    </caption>
                    <table content-type="article-table" frame="hsides">
                        <thead>
                            <tr>
                                <th align="left" colspan="1" rowspan="1" valign="top">Model</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">R</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">R square</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">Adjusted R-squared</th>
                                <th align="left" colspan="1" rowspan="1" valign="top">
Standard error of the estimate</th>
                            </tr>
                        </thead>
                        <tbody>
                            <tr>
                                <td align="left" colspan="1" rowspan="1" valign="top">1</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">,758
                                    <sup>a</sup>
                                </td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.575</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.571</td>
                                <td align="left" colspan="1" rowspan="1" valign="top">0.399</td>
                            </tr>
                        </tbody>
                    </table>
                    <table-wrap-foot>
                        <p>Note: 
                            <italic toggle="yes">Summary of the model: influence of document digitization on cost reduction.</italic>
                        </p>
                    </table-wrap-foot>
                </table-wrap>
            </sec>
        </sec>
        <sec id="sec19" sec-type="discussion|conclusion">
            <title>Discussion and conclusion</title>
            <p>The purpose of this study was to examine how document digitization influences cost reduction in a municipality located in Amazonas, Peru; Grounded in theories of digital management (Carr and Clayton) and organizational efficiency (Max Weber), this research provides empirical evidence on the extent to which digitizing administrative documents can streamline processes, lower operating costs and enhance overall public sector performance; a quantitative approach and a non-experimental cross-sectional design were adopted to evaluate the direct impact of digitization on cost reduction, and the findings strongly validate the study hypotheses.</p>
            <p>The regression model demonstrated a high coefficient of determination (R = 0.758, R
                <sup>2</sup> = 0.575), indicating that document digitization explains over half of the variance in cost reduction; ANOVA results reinforced the statistical significance of this relationship (F = 125.987, p = 0.000); Moreover, regression coefficients showed a robust and positive influence of digitization on lowering municipal operating costs (&#x03b2; = 0.758, r = 11.224, p = 0.000); These results underscore the practical benefits of digitization, such as reduced physical storage needs, streamlined retrieval of records, and decreased expendityre on manual processes.</p>
            <p>
From a theoretical standpoint, these outcomes corroborate digital management theory (
                <xref ref-type="bibr" rid="ref18">Haug et al., 2024</xref>; 
                <xref ref-type="bibr" rid="ref15">Fazil et al., 2024</xref>; 
                <xref ref-type="bibr" rid="ref24">Mariani and Bianchi, 2023</xref>). Which posits that process automation and technology adoption drive operational efficiency. They also align with organizational efficiency theory (
                <xref ref-type="bibr" rid="ref2">Al Yami et al., 2022</xref>; 
                <xref ref-type="bibr" rid="ref16">Garengo &amp; Sardi, 2021</xref>; 
                <xref ref-type="bibr" rid="ref32">Rahmati &amp; Jalilvand, 2024</xref>), underscoring how standardized procedures and well-defined structures reduce waste and improve planning.</p>
            <sec id="sec20">
                <title>Alignment with previous studies</title>
                <p>
                    <xref ref-type="bibr" rid="ref26">Mohale (2024)</xref>, 
                    <xref ref-type="bibr" rid="ref40">Vicente et al. (2022)</xref> and 
                    <xref ref-type="bibr" rid="ref39">Viale &amp; Zouari (2020)</xref> likewise identified considerable benefits of digitization in operational efficiency and user satisfaction.</p>
                <p>
                    <xref ref-type="bibr" rid="ref20">Huam&#x00e1;n and Medina (2022)</xref> and 
                    <xref ref-type="bibr" rid="ref30">Patrucco et al. (2021)</xref> highlighted significant cost savings when governance is optimized through digital technologies.</p>
                <p>
                    <xref ref-type="bibr" rid="ref42">Wen et al. (2022)</xref> and 
                    <xref ref-type="bibr" rid="ref33">Ram&#x00ed;rez-As&#x00ed;s et al. (2022)</xref> demonstrated that digital transformation, combined with regulatory measures, increases productivity but requires coordination to avoid negative interactions.</p>
                <p>
                    <xref ref-type="bibr" rid="ref9">Castro-Nagatomy et al. (2022)</xref>, 
                    <xref ref-type="bibr" rid="ref21">Kuhlmann and Bogumil (2021)</xref> and 
                    <xref ref-type="bibr" rid="ref35">Sestino et al. (2023)</xref> both underscore the importance of effective change management and robust IT infrastructure in maximizing the returns of digitization initiatives.</p>
                <p>
                    <xref ref-type="bibr" rid="ref43">Zainuddin et al. (2021)</xref>, 
                    <xref ref-type="bibr" rid="ref31">Ponti et al. (2022)</xref>, 
                    <xref ref-type="bibr" rid="ref37">Sternad et al. (2023)</xref> and 
                    <xref ref-type="bibr" rid="ref38">Torok (2024)</xref> show that digitization not only reduces operational cost but also promotes transparency and accountability in reduces operational cost but also promotes transparency and accountability in local governance, an essential aspect corroborated by the present findings.</p>
            </sec>
            <sec id="sec21">
                <title>Practical implications
</title>
                <p>

                    <list list-type="order">
                        <list-item>
                            <label>1.</label>
                            <p>

                                <bold>Security and legal compliance</bold>
                            </p>
                            <p>Despite evident cost savings, moderate levels of digital security and legal risk management persist; Municipalities should prioritize advanced solutions such as Public Key Infrastructure (PKI) or blockchain to safeguard document integrity and authenticity.</p>
                        </list-item>
                        <list-item>
                            <label>2.</label>
                            <p>

                                <bold>Infrastructure investment</bold>
                            </p>
                            <p>Strengthening ICT infrastructure (hardware, software, and networking) is paramount for scaling up digitization efforts; this investment ensures smoother document management and higher resilience against system downtimes.</p>
                        </list-item>
                        <list-item>
                            <label>3.</label>
                            <p>

                                <bold>Staff training and development</bold>
                            </p>
                            <p>Ongoing ICT training programs would maximize the positive impact of digitization on administrative efficiency; equipping municipal employees with the necessary digital skills accelerates technology adoption and minimizes operational errors.</p>
                        </list-item>
                        <list-item>
                            <label>4.</label>
                            <p>

                                <bold>Knowledge management systems</bold>
                            </p>
                            <p>Integrating platforms for efficient data capture, storage, and retrieval fosters better decision-making processes. These further drives cost savings and boosts public confidence in local government operations.</p>
                        </list-item>
                        <list-item>
                            <label>5.</label>
                            <p>

                                <bold>E-Government and citizen engagement</bold>
                            </p>
                            <p>Beyond internal benefits, digitization initiatives that promote transparency, citizen participation, and ease of access to municipal services can enhance public trust and accountability.</p>
                        </list-item>
                    </list>
                </p>
            </sec>
            <sec id="sec22">
                <title>Limitations of the study</title>
                <p>

                    <bold>Geographical scope:</bold> The analysis focused on a single municipality in Amazonas, Peru. Results might not fully represent the reality in other Peruvian regions or different national contexts with varying technological and administrative capacities.</p>
                <p>

                    <bold>Cross-sectional design:</bold> Data was collected at a single point in time, limiting insights into long-term causal relationships.</p>
                <p>

                    <bold>Implementation variability:</bold> Differences in how departments adopt and manage digital systems may affect the consistency of digitization outcomes, potentially impacting the overall cost-saving estimates.</p>
            </sec>
            <sec id="sec23">
                <title>Future research directions
</title>
                <p>

                    <list list-type="order">
                        <list-item>
                            <label>1.</label>
                            <p>

                                <bold>Longitudinal studies:</bold> Investigate the enduring impact of document digitization on operational efficiency over time, capturing how digital transformation evolves and matures in municipalities.</p>
                        </list-item>
                        <list-item>
                            <label>2.</label>
                            <p>

                                <bold>Comparative analyses:</bold> Examine multiple municipalities or regions, both rural and urban, to identify contextual factors (e.g., ICT investment levels, policy frameworks) that influence digitization success.</p>
                        </list-item>
                        <list-item>
                            <label>3.</label>
                            <p>

                                <bold>Risk and security focus:</bold> Develop frameworks that thoroughly assess legal and cybersecurity risks, proposing mitigating strategies that ensure robust and resilient e-government initiatives.</p>
                        </list-item>
                        <list-item>
                            <label>4.</label>
                            <p>

                                <bold>Citizen-centric outcomes:</bold> Explore the relationship between digitization efforts and public satisfaction, trust and engagement, aiming to correlate financial metrics (cost reduction) with broader societal benefits (transparency participation).</p>
                        </list-item>
                    </list>
                </p>
            </sec>
        </sec>
        <sec id="sec24" sec-type="conclusion">
            <title>Conclusion</title>
            <p>This study confirms that document digitisation is a powerful driver of cost reduction in public administration contexts; by streamlining record keeping, reducing reliance on paper and improving data accessibility, digitisation significantly increases organisational efficiency and resource management; while the results are in line with existing studies, important gaps remain, notably in the areas of security, legal risk management and consistent adoption; addressing these challenges through strategic investments, staff development and advanced technological solutions can further improve the financial and social returns of digitisation efforts&#x00b8; in this way, municipalities in Amazonas and similar regions can accelerate their transition to more transparent, efficient and accountable governance.</p>
        </sec>
        <sec id="sec25">
            <title>Ethics and consent</title>
            <p>Ethical approval for the project &#x201c;Public Documents Digitization: Towards Efficiency and Reduction of Municipal Expenses&#x201d; was granted by the Comit&#x00e9; de &#x00c9;tica en Investigaci&#x00f3;n de Contabilidad &#x2013; Pregrado, Universidad C&#x00e9;sar Vallejo (UCV), Chiclayo, Per&#x00fa;. The committee verified the protocol, instruments, informed-consent procedures, and authorization to conduct the study in its Reporte de Verificaci&#x00f3;n de Requisitos dated 19 July 2024.</p>
            <p>Institutional approval of the research project was subsequently issued by UCV through Resolution No. 051-2024-UCV-VA-CON-F02/CEP (Chiclayo, 26 July 2024), which serves as the formal ethics approval/reference number for this study.</p>
            <p>UCV does not assign a separate standalone IRB/ethics code beyond the committee&#x2019;s verification and the university resolution; therefore, no additional approval ID is available. Written informed consent was obtained from all participants prior to data collection; all respondents were &#x2265;18 years old. The study adhered to the Declaration of Helsinki and to applicable national and institutional research ethics standards. No independent external review board participated; ethics oversight was provided internally by UCV&#x2019;s committee.</p>
        </sec>
        <sec id="sec26">
            <title>Additional materials and data</title>
            <p>The additional data used in this study, including the complete questionnaire, informed consent form, instrument application guide, and supplementary tables of statistical results, are publicly available in the same data repository: 
                <ext-link ext-link-type="uri" xlink:href="https://doi.org/10.23728/B2SHARE.C38034D43FD548B5810400EB7B3D5E4B">https://doi.org/10.23728/B2SHARE.C38034D43FD548B5810400EB7B3D5E4B</ext-link> (
                <xref ref-type="bibr" rid="ref10">Condor, M. M. C. 2025</xref>).</p>
        </sec>
        <sec id="sec27">
            <title>Process identifier</title>
            <p>These materials allow for open replication and review of the study. The complete dataset is accessible without restrictions or embargoes under a CC-BY 4.0 licence.</p>
        </sec>
    </body>
    <back>
        <sec id="sec30" sec-type="data-availability">
            <title>Data availability</title>
            <p>All data supporting the results of this study, including the values underlying the means, standard deviations, and other reported measures; the values used to generate the figures; and the data points extracted from the images for analysis, are available in Segundo Cajusol&#x2019;s data availability repository.</p>
            <p>

                <bold>Excel database</bold>
            </p>
            <p>

                <bold>B2SHARE EUDAT: DOI</bold>: 
                <ext-link ext-link-type="uri" xlink:href="https://doi.org/10.23728/B2SHARE.C38034D43FD548B5810400EB7B3D5E4B">https://doi.org/10.23728/B2SHARE.C38034D43FD548B5810400EB7B3D5E4B</ext-link> (
                <xref ref-type="bibr" rid="ref10">Condor, M. M. C. 2025</xref>).</p>
        </sec>
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    <sub-article article-type="reviewer-report" id="report420696">
        <front-stub>
            <article-id pub-id-type="doi">10.5256/f1000research.187036.r420696</article-id>
            <title-group>
                <article-title>Reviewer response for version 1</article-title>
            </title-group>
            <contrib-group>
                <contrib contrib-type="author">
                    <name>
                        <surname>Nur</surname>
                        <given-names>Andi Cudai</given-names>
                    </name>
                    <xref ref-type="aff" rid="r420696a1">1</xref>
                    <role>Referee</role>
                    <uri content-type="orcid">https://orcid.org/0000-0001-9645-3546</uri>
                </contrib>
                <aff id="r420696a1">
                    <label>1</label>Makassar State University, Makassar, Indonesia</aff>
            </contrib-group>
            <author-notes>
                <fn fn-type="conflict">
                    <p>
                        <bold>Competing interests: </bold>No competing interests were disclosed.</p>
                </fn>
            </author-notes>
            <pub-date pub-type="epub">
                <day>4</day>
                <month>12</month>
                <year>2025</year>
            </pub-date>
            <permissions>
                <copyright-statement>Copyright: &#x00a9; 2025 Nur AC</copyright-statement>
                <copyright-year>2025</copyright-year>
                <license xlink:href="https://creativecommons.org/licenses/by/4.0/">
                    <license-p>This is an open access peer review report distributed under the terms of the Creative Commons Attribution Licence, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.</license-p>
                </license>
            </permissions>
            <related-article ext-link-type="doi" id="relatedArticleReport420696" related-article-type="peer-reviewed-article" xlink:href="10.12688/f1000research.169678.1"/>
            <custom-meta-group>
                <custom-meta>
                    <meta-name>recommendation</meta-name>
                    <meta-value>approve-with-reservations</meta-value>
                </custom-meta>
            </custom-meta-group>
        </front-stub>
        <body>
            <p>While this work is presented clearly and accurately, explanations are still needed for all variables and indicators studied in the tables and figures. This work has cited the latest literature, and the research design is sound, but it needs to be more technically structured for ease of understanding. The details of the methods and analysis provided are adequate, but still require clarity and supporting arguments, preferably in line with the data analysis for "digitizing public documents, efficiency, and reducing local government spending" to allow for replication by others.</p>
            <p> </p>
            <p> The statistical analysis and its interpretation in the tables and figures require more precise explanations according to the variables and indicators studied, and the results of each data analysis for: digitizing public documents, efficiency, and reducing local government spending, must be written in a structured manner.</p>
            <p> </p>
            <p> The conclusions drawn must be adequately supported by the results of the data analysis for each variable and indicator studied and must be written in a complete and more structured manner.</p>
            <p>Is the work clearly and accurately presented and does it cite the current literature?</p>
            <p>Yes</p>
            <p>If applicable, is the statistical analysis and its interpretation appropriate?</p>
            <p>Yes</p>
            <p>Are all the source data underlying the results available to ensure full reproducibility?</p>
            <p>Yes</p>
            <p>Is the study design appropriate and is the work technically sound?</p>
            <p>Yes</p>
            <p>Are the conclusions drawn adequately supported by the results?</p>
            <p>Yes</p>
            <p>Are sufficient details of methods and analysis provided to allow replication by others?</p>
            <p>Yes</p>
            <p>Reviewer Expertise:</p>
            <p>Public Administration</p>
            <p>I confirm that I have read this submission and believe that I have an appropriate level of expertise to confirm that it is of an acceptable scientific standard, however I have significant reservations, as outlined above.</p>
        </body>
    </sub-article>
    <sub-article article-type="reviewer-report" id="report420693">
        <front-stub>
            <article-id pub-id-type="doi">10.5256/f1000research.187036.r420693</article-id>
            <title-group>
                <article-title>Reviewer response for version 1</article-title>
            </title-group>
            <contrib-group>
                <contrib contrib-type="author">
                    <name>
                        <surname>Tano</surname>
                        <given-names>Isagani M.</given-names>
                    </name>
                    <xref ref-type="aff" rid="r420693a1">1</xref>
                    <role>Referee</role>
                    <uri content-type="orcid">https://orcid.org/0009-0007-0042-6668</uri>
                </contrib>
                <aff id="r420693a1">
                    <label>1</label>Quezon City University, Quezon City, Philippines</aff>
            </contrib-group>
            <author-notes>
                <fn fn-type="conflict">
                    <p>
                        <bold>Competing interests: </bold>No competing interests were disclosed.</p>
                </fn>
            </author-notes>
            <pub-date pub-type="epub">
                <day>15</day>
                <month>10</month>
                <year>2025</year>
            </pub-date>
            <permissions>
                <copyright-statement>Copyright: &#x00a9; 2025 Tano IM</copyright-statement>
                <copyright-year>2025</copyright-year>
                <license xlink:href="https://creativecommons.org/licenses/by/4.0/">
                    <license-p>This is an open access peer review report distributed under the terms of the Creative Commons Attribution Licence, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.</license-p>
                </license>
            </permissions>
            <related-article ext-link-type="doi" id="relatedArticleReport420693" related-article-type="peer-reviewed-article" xlink:href="10.12688/f1000research.169678.1"/>
            <custom-meta-group>
                <custom-meta>
                    <meta-name>recommendation</meta-name>
                    <meta-value>approve-with-reservations</meta-value>
                </custom-meta>
            </custom-meta-group>
        </front-stub>
        <body>
            <p>The authors investigate the relationship between document digitization and cost reduction in a public municipal organization in Amazonas, Peru, using a quantitative, cross-sectional survey of administrative staff. They sampled 95 respondents out of a population of 125 administrative workers, administered a 90-item questionnaire, and analyzed data with descriptive and inferential statistics (regression and ANOVA) using SPSS v27. The paper reports high instrument reliability (Cronbach&#x2019;s &#x03b1; &#x2248; 0.91) and finds that components of digitization &#x2014; particularly legal risk management and knowledge management &#x2014; are positively associated with cost reduction; reported model fit statistics indicate that digitization variables explain a substantial portion of variance in cost outcomes. The authors present policy recommendations on security, infrastructure, training, and knowledge systems, and publish the instrument and dataset in a public repository.</p>
            <p> </p>
            <p> The topical and policy-relevant question of the digitization of municipal documents is a timely topic with clear practical implications for cost savings and governance.&#x00a0; In good&#x00a0;data-sharing practice, the authors made the dataset and instruments publicly available (B2SHARE DOI), which supports reproducibility.&#x00a0; Adequate sample proportion sampling of 95/125 administrative staff gives reasonable statistical power for many analyses if sampling and response processes are sound.&#x00a0; High reported internal consistency (Cronbach&#x2019;s &#x03b1; reported (~0.912, 0.916) indicates reliable scales.</p>
            <p> </p>
            <p> A. Inconsistent and unclear statistical reporting (must be corrected).</p>
            <p> </p>
            <p> Problem: The manuscript reports conflicting model statistics in different parts of the text/tables: e.g., Table 1 lists R = 0.816 and R&#x00b2; = 0.666, Table 4 lists R = 0.758 and R&#x00b2; = 0.575, and elsewhere the discussion mentions F = 125.987 and r = 11.224 (which do not match table values). P-values are sometimes formatted as &#x201c;,000&#x201d;. These inconsistencies undermine confidence in the results.</p>
            <p> </p>
            <p> Fix (required): Recompute and carefully verify all model outputs. Ensure one consistent set of values is presented across text, tables, and figures. Use standard formatting (e.g., p &lt; 0.001). Provide complete regression tables including: unstandardized B, SE(B), standardized &#x03b2;, t, p, 95% confidence intervals for coefficients, model F, df, R, R&#x00b2;, and adjusted R&#x00b2;. Correct any typographical or numeric errors.</p>
            <p> </p>
            <p> B. Missing model diagnostics and robustness checks (must be added).</p>
            <p> </p>
            <p> Problem: No diagnostic tests are reported (residual plots, tests for linearity, heteroscedasticity, normality, leverage/influential points), and no checks for multicollinearity (VIF/Tolerance) are shown. Without these, regression assumptions are unverified.</p>
            <p> </p>
            <p> Fix (required): Add diagnostics: residual vs fitted plot, Q&#x2013;Q plot, Breusch&#x2013;Pagan test (or White test) for heteroscedasticity, Durbin&#x2013;Watson for autocorrelation (if applicable), VIF for each predictor, and influence statistics (Cook&#x2019;s D). If assumptions fail, state remediation (e.g., robust SE, transformation, or alternative models).</p>
            <p> </p>
            <p> C. Insufficient detail on sampling and response (must be clarified).</p>
            <p> </p>
            <p> Problem: The paper states stratified probability sampling and inclusion criteria but lacks details about strata definitions, how respondents were selected within strata, response rates, and whether any nonresponse bias analysis was performed.</p>
            <p> </p>
            <p> Fix (required): Provide: (1) the exact stratification variables and counts in population and sample per stratum, (2) sampling procedure (random draw, systematic, etc.), (3) response rate and how many refused or were excluded, and (4) any weighting applied. If possible, include a CONSORT-like flow diagram of participant selection.</p>
            <p> </p>
            <p> D. Replication details partially missing (must be completed).</p>
            <p> </p>
            <p> Problem: The text mentions a 90-item questionnaire validated by experts and high Cronbach&#x2019;s alpha, and points to the data repository &#x2014; but the manuscript should explicitly state the mapping of questionnaire items to constructs, scoring rules, scale ranges, and any reverse-coding performed.</p>
            <p> </p>
            <p> Fix (required): In the Methods or Supplementary Material: include the instrument as Appendix (if not already present in the repository), the codebook with variable names, response options, item-to-scale mappings, scoring algorithm, and SPSS syntax or R script used for analyses. Indicate where in the repository these files are located.</p>
            <p> </p>
            <p> E. Interpretation and causal language need to be tempered (should be revised).</p>
            <p> </p>
            <p> Problem: The cross-sectional design supports associations, but parts of the discussion imply causality (&#x201c;exerts a significant influence&#x201d;).</p>
            <p> </p>
            <p> Fix (required): Reword conclusions to reflect associative findings and explicitly state limitations regarding causal inference. Discuss plausible confounders and alternative explanations. Recommend longitudinal or quasi-experimental designs for causal claims.</p>
            <p> </p>
            <p> F. Presentation and typographical issues (should be fixed).</p>
            <p> </p>
            <p> Problem: Several formatting and language issues (comma vs decimal formatting, stray sentence fragments, figure/table numbering mismatches) distract from readability. Examples include inconsistent decimal separators and mixed English/Spanish punctuation and occasional fragmented sentences.</p>
            <p> </p>
            <p> Fix (requested): Thorough copyedit for language, consistent numeric formatting (use period as decimal separator for English manuscripts), accurate figure/table references, and consistent statistical notation.</p>
            <p> </p>
            <p> Confidence intervals and effect sizes: Add 95% CIs for key parameters and consider reporting standardized effect sizes to help assess practical significance.&#x00a0; Model selection rationale: Explain why predictors were chosen and whether any variable selection method was used.&#x00a0; Control variables: If available, include potential confounders (age, tenure, department, prior digitization exposure) in adjusted models; if not measured, state that as a limitation.&#x00a0; The internal ethics committee and university resolution are reported; consider clarifying whether local municipal permissions were required/obtained beyond institutional approval. Ensure all figures are high resolution and that axes and legends are self-contained. Consider adding a schematic of the hypothesized causal pathway. Tighten the policy recommendations by linking each suggested action (e.g., PKI, blockchain) to feasibility and cost relative to municipal budgets or frame them as options to be evaluated further rather than firm prescriptions.</p>
            <p> </p>
            <p> Resolve inconsistencies in reported statistics across text/tables (this is essential).&#x00a0; Provide full regression output with CIs and SEs and uniformly formatted p-values.&#x00a0; Add model diagnostics and address assumption violations (or report robust alternatives).&#x00a0; Clarify sampling and response procedures with stratum counts and response rates.&#x00a0;Include analytic scripts or exact commands used (SPSS syntax or R scripts) in the repository and reference them in the manuscript for true reproducibility.</p>
            <p>Is the work clearly and accurately presented and does it cite the current literature?</p>
            <p>Partly</p>
            <p>If applicable, is the statistical analysis and its interpretation appropriate?</p>
            <p>Partly</p>
            <p>Are all the source data underlying the results available to ensure full reproducibility?</p>
            <p>Yes</p>
            <p>Is the study design appropriate and is the work technically sound?</p>
            <p>Partly</p>
            <p>Are the conclusions drawn adequately supported by the results?</p>
            <p>Partly</p>
            <p>Are sufficient details of methods and analysis provided to allow replication by others?</p>
            <p>Partly</p>
            <p>Reviewer Expertise:</p>
            <p>Public administration and digital governance; quantitative evaluation methods in social sciences (survey design, regression analysis, reproducible data practices).</p>
            <p>I confirm that I have read this submission and believe that I have an appropriate level of expertise to confirm that it is of an acceptable scientific standard, however I have significant reservations, as outlined above.</p>
        </body>
    </sub-article>
</article>
