Work

Understanding ‘Motivation - Internal Control’ Relations in Municipalities

Year: 2020

Type: article

Abstract: This paper provides an overview of the theoretical foundations on the topic of ‘motivationinternal control’ relations in municipalities, based on papers indexed by Web of Science and Scopus before May 2020. A systematic approach is taken in it. According to the results, the topic is underdeveloped. Also, researchers are more interested in the influence of internal control on motivation than vice versa. 20 motivational factors and 18 features of stakeholders’ potential were identified. Strongly cited factors are audit quality, effective internal control, compliance with standards, social and democratic accountability, and features - professional competence, objectivity, ethics, integrity, responsibility.

Source: TEM Journal

DOI: 10.18421/tem92-32

Authors: Maya Lambovska, Krasimir Yordanov

Institution: University of National and World Economy

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: gold

Estimated APC paid: $647