Fiscal Metrics as Governance Quality Indicators: A Global-to-Local Bibliometric Review

Author(s)	Rachelle Ann Lim Samonte
Country	Philippines
Abstract	This study interrogates the paradox of local governance in the Philippines, where highly urbanized cities such as Baguio consistently secure the "Gold Standard" of audit integrity yet fail to achieve conferment under the Seal of Good Local Governance (SGLG). Anchored on Stewardship Theory, Institutional Theory, Resource-Based View (RBV 2.0), and Dynamic Capabilities Theory, the research integrates a global bibliometric review of subnational fiscal administration with an empirical case analysis of Baguio City. Using PRISMA protocols and VOS viewer citation clustering, the study maps systemic friction points between international oversight designs and local compliance realities. Results reveal that while fiscal transparency is achieved through unqualified Commission on Audit (COA) opinions, operational bottlenecks—such as reporting lags, inter-office synchronization gaps, and compliance fatigue—undermine holistic governance outcomes. The findings emphasize the necessity of integrated digital platforms, institutional agility, and long-term fiscal strategy to bridge the disconnect between accounting accuracy and governance excellence.
Keywords	Fiscal Administration, Seal of Good Local Governance, Synchronization Gap, Digital Isomorphism, Public Financial Management
Field	Business Administration
Published In	Volume 8, Issue 4, July-August 2026
Published On	2026-07-24
DOI	https://doi.org/10.36948/ijfmr.2026.v08i04.84446

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