Date of Publication
9-18-2021
Document Type
Bachelor's Thesis
Degree Name
Bachelor of Science in Accountancy
Subject Categories
Accounting | Finance and Financial Management
College
Ramon V. Del Rosario College of Business
Department/Unit
Accountancy
Thesis Advisor
Mark Vincent B. Bendo
Defense Panel Chair
Rodiel C. Ferrer
Defense Panel Member
Maria Roselle S. Gomez
John Christopher R. Retardo
Abstract/Summary
In celebration of the 30th anniversary of the enactment of the Local Government Code of 1991, there is a need to re-assess local government performance in terms of achieving the goals of the landmark legislation which is decentralization and self-sufficiency. Attaining such goals entails local governments providing programs and initiatives to improve their financial standing. A better understanding of the drivers of financial performance is therefore imperative in accomplishing the herculean task at hand. Taking into account the multitude of factors affecting financial outcomes, this study aims to determine how certain non-financial variables affect the city LGU’s financial performance. In pioneering the research in the Philippine context in exploring the effects of the non-financial variables on the city LGU financial performance, the researchers have incorporated 116 cities from 2011 to 2019 in utilizing the panel regression model. Such findings portray the varying effects and significance of accountability, government characteristics, and citizen participation on the locally sourced revenue, while only electoral activity posits a negative effect on a city LGU’s efficiency ratio. In assessing the results, the researchers have presented insights in pursuing sound and competent governance to stimulate a stronger sense of accountability and public financial management across the nation.
Keywords: accountability, government characteristics, citizen participation, LGU financial performance
Abstract Format
html
Language
English
Physical Description
150 leaves
Keywords
Local finance—Philippines
Recommended Citation
De Nobili, L. N., Gumba, C. D., Rodriguez, A. E., & Rodriguez, J. E. (2021). Analyzing the effect of accountability, government characteristics, and citizen participation on the financial performance of Philippine cities. Retrieved from https://animorepository.dlsu.edu.ph/etdb_acc/3
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Embargo Period
9-18-2021
