Governance and internal control in LGOs: a systematic literature review
by Stergios Galanis; Michail Pazarskis; Maria Kyriakou
International Journal of Business Governance and Ethics (IJBGE), Vol. 18, No. 3, 2024

Abstract: This research examines the literature on governance and especially internal control in local government organisations (LGOs) and responds to three interconnected research questions (RQ): How is research on governance and internal control in local government organisations being evolved? What are the important aspects and criticisms of the literature on governance and internal control in local government organisations? What does the future of governance and internal control in local government organisations look like? Using a systematic literature review technique, we examine 90 peer-reviewed journal publications between 1986 and 2021. Following 2014, we witness an increase in publications, most in a single country, in developed and emerging markets. Studies on governance and internal control in local government organisations emphasise survey/questionnaire/other empirical methods, while the majority employ agency theory as a methodology. Furthermore, we discovered that governance and operational effectiveness are highly valued by academics.

Online publication date: Tue, 30-Apr-2024

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