The role of social responsibility in municipal financial management: a systematic review and perspectives for service quality
Keywords:
social responsibility; municipal financial management; service quality; transparency; local governmentsAbstract
Introduction: Local governments face the challenge of managing their funds efficiently while ensuring quality services. Corporate social responsibility (CSR) is emerging as a key pillar for linking economic decisions with ethics, transparency, and sustainability. This study aimed to systematically analyze the role of CSR in municipal financial management, focusing on its impact on transparency, alignment with national development goals, and service quality. Materials and methods: A systematic review was conducted following the PRISMA guidelines, with a documentary design and an analytical-descriptive scope. A search of databases such as Scopus, SciELO, and Web of Science (2021–2026) identified 800 records, of which 36 studies met the inclusion criteria (focus on CSR, financial management, and service quality in local governments). Results: The analysis revealed that CSR strengthens transparency and legitimacy through practices such as participatory budgeting and sustainability reporting, although its effectiveness is limited by a lack of trained personnel and accountability mechanisms. In financial management, social responsibility (SR) promotes ethical administration aligned with national objectives, counteracting purely financial approaches. Regarding service quality, SR drives improvements by closing the gap between citizen expectations and results, fostering agile and user-centered management. Discussion: The findings underscore that SR transcends a mere administrative tool, becoming a comprehensive strategy that strengthens local governance. However, its effective implementation requires overcoming structural challenges such as training, policy institutionalization, and the development of robust participatory mechanisms. Conclusion: Integrating SR into municipal financial management is crucial for building more legitimate, transparent, and effective local governments, capable of aligning the use of public resources with sustainable development and the needs of citizens.
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