Title: Governance and internal control in LGOs: a systematic literature review

Authors: Stergios Galanis; Michail Pazarskis; Maria Kyriakou

Addresses: Department of Economics, International Hellenic University, Terma Magnesias, 62100, Serres, Greece ' Department of Economics, International Hellenic University, Terma Magnesias, 62100, Serres, Greece ' Department of Economics, International Hellenic University, Terma Magnesias, 62100, Serres, Greece

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.

Keywords: local governance; internal control; local government organisations; LGOs; municipalities; systematic literature review.

DOI: 10.1504/IJBGE.2024.138174

International Journal of Business Governance and Ethics, 2024 Vol.18 No.3, pp.268 - 296

Received: 01 Aug 2022
Accepted: 20 Oct 2022
Published online: 30 Apr 2024 *

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