Vol.9, No.2, May 2020.                                                                                                                                                                                     ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

Understanding ‘Motivation - Internal Control’ Relations in Municipalities


Maya Lambovska, Krasimir Yordanov


© 2020 Maya Lambovska, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 9, Issue 2, Pages 662-671, ISSN 2217-8309, DOI: 10.18421/TEM92-32, May 2020.


Received: 30 April 2020.

Revised:   14 May 2020.
Accepted: 20 May 2020.
Published: 27 May 2020.




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.


Keywords –management, municipality, motivation, internal control, Web of Science & Scopus Databases.



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