Measuring the effectiveness of the Light Rail Transit Authority (LRTA) in fulfilling its mandate through corporate governance and public expenditure management for the years 1984 - 2004

Date of Publication

2006

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Defense Panel Member

Corazaon Subido
Elsie Velasco

Abstract/Summary

The LRTA has both the underlying features of both the private and public sectors. Like private corporations, they engage in commercial activity with the goal of profit making. Like public sector entities, they are means to execute government policies often for community service obligations. This paper serves to measure the effectiveness of LRTA in accomplishing its mandate for the past 20 years (1984-2004) in terms of (1) Corporate Governance through financial ratio analysis and the COSO Framework, to measure its private sector characteristics, and (2) Public Expenditure Management (PEM) through the questionnaire obtained from the reference book for transition economies prepared by the Support for Improvement in Governance and Management in Central and Eastern European Countries (SIGMA), a joint initiative of the OECD and the European Union, to measure its public sector features. Effectiveness, for the purpose of this paper, is the extent to which actual outcomes are achieved, in terms of the planned outcomes, via relevant outputs, programs or administered expenses.

The results of the investigations show that the LRTA is effective as a government entity in terms of PEM measures. However, it is ineffective as a corporate entity in terms of Corporate Governance measures.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU13505

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

81, [30] p. ; 28 cm.

Keywords

Urban transportation--Philippines--Manila; Light Rail Transit Authority; Street-railroads--Philippines

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