Transparency Practices in Selected Local Government Units: Basis for Developing a Good Governance Model

Estefânia Luís Simon da Costa; Marmelo V. Abante; Peter Menorca Asturias; Estarlita Gomba Dela Cruz; Joeanly Abaigar Fines

doi:10.36948/ijfmr.2026.v08i02.71553

Transparency Practices in Selected Local Government Units: Basis for Developing a Good Governance Model

Author(s)	Ms. Estefânia Luís Simon da Costa, Dr. Marmelo V. Abante, Dr. Peter Menorca Asturias, Dr. Estarlita Gomba Dela Cruz, Dr. Joeanly Abaigar Fines
Country	Philippines
Abstract	Good governance and transparency are recognized globally as the twin pillars of democratic administration, serving as mechanisms through which trust, accountability, and public confidence are cultivated between governments and their citizens. Good governance is crucial because it enables local government entities to provide efficient, honest, and equitable services to the public. In the Philippines, it is the duty of local governments to oversee public finances, offer essential services, and include the people in decision-making. This obligation makes transparency a crucial component in guaranteeing the implementation of good governance, particularly at the barangay level where the people are most directly impacted by government activities. This study will employ a quantitative research approach, specifically utilizing a descriptive-correlational design and tests on differences, to systematically evaluate the current state of governance practices in Pasig City and assess the effectiveness of its initiatives from a stakeholder perspective. According to Bermundo et al. (2019), quantitative research combined with a correlational approach is effective in determining the existence, strength, and direction of relationships among variables without implying causation. The study will involve 150 participants from two groups of respondents, including 50 barangay officials and personnel and 100 residents of Barangay Rosario. The inclusion criteria are designed to capture a comprehensive perspective on governance and transparency, requiring participants to be either actively serving as elected officials, employed as city personnel, or residents who interact with and are affected by LGU policies and services. The study found that the assessment of transparency in Barangay Rosario, Pasig City, across budget documents, procurement records, statements of income, and expenditure reporting showed that barangay officials rated all indicators as Highly Agree (WM 3.30–3.58), while residents generally rated them as Agree (WM 2.67–3.29), with overall means of 3.23 for budget documents, 3.36 for procurement records, 3.31 for statements of income, and 3.20 for expenditure reporting, indicating functional transparency mechanisms but a perceptual gap in accessibility and clarity of information. Similarly, the assessment of good governance across participation, accountability, responsiveness, efficiency, and equity revealed that officials consistently rated all indicators as Highly Effective (WM 3.42–3.74), while residents generally rated them as Effective (WM 2.51–3.03), with total means of 3.16 for participation, 3.12 for accountability, 3.29 for responsiveness, 3.20 for efficiency, and 3.13 for equity, showing that governance mechanisms were functional but residents experienced moderate effectiveness. The test of significant difference in transparency implementation showed that computed t-values for budget documents (10.20), procurement records (4.37), statements of income (8.78), and expenditure reporting (6.27) all exceeded tabular t-values at 0.05 significance, indicating a significant perceptual gap between officials and residents, with officials rating transparency higher (WM 3.46–3.52) than residents (WM 2.88–3.27). Likewise, the test of significant difference in governance effectiveness produced computed t-values for participation (15.27), accountability (15.96), responsiveness (17.19), efficiency (16.05), and equity (21.87) that exceeded tabular values, reflecting a significant perceptual gap where officials consistently rated governance effectiveness higher than residents. The test of significant relationship showed a strong positive correlation (Pearson r = 0.85, t = 4.56, p < 0.01) between transparency and governance effectiveness, indicating that higher levels of transparency were associated with greater perceived effectiveness. Finally, the assessment of challenges revealed that officials rated them as moderate (WM 3.06–3.26) while residents rated them mostly as highly encountered (WM 3.19–3.48), with main issues including limited access to information, technological limitations, weak accountability mechanisms, low public participation, and budget constraints, highlighting areas where governance practices did not fully meet community expectations. The study revealed that Barangay Rosario, Pasig City, had functional transparency and governance mechanisms, with officials consistently rating practices as highly implemented and effective, while residents generally perceived them as moderately implemented and effective. Significant differences existed between officials’ and residents’ perceptions, highlighting a perceptual gap in both transparency and governance outcomes. A strong positive relationship was found between transparency and governance effectiveness, indicating that accessible information and clear reporting contribute to better governance. Challenges such as limited access to information, technological constraints, weak accountability, low public participation, and budget limitations were more strongly felt by residents, suggesting areas for improvement to ensure that governance practices fully meet community needs.
Keywords	Transparency, Accountability, Participation, Responsiveness, Efficiency, Equity, Public Administration, Local Government Units, Good Governance, Model.
Published In	Volume 8, Issue 2, March-April 2026
Published On	2026-03-15
DOI	https://doi.org/10.36948/ijfmr.2026.v08i02.71553

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Transparency Practices in Selected Local Government Units: Basis for Developing a Good Governance Model

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