Organizational Transparency as a Predictor of Internal Control Effectiveness in DPWH Project Implementation in Nueva Ecija

Abstract

Limited empirical evidence is available regarding the predictive contribution of organizational transparency to internal control effectiveness in the implementation of Department of Public Works and Highways (DPWH) projects in Nueva Ecija. This study assessed the perceived levels of organizational transparency and internal control effectiveness and examined whether the dimensions of organizational transparency significantly predicted internal control effectiveness. The study employed a quantitative, cross-sectional, descriptive-correlational design with a predictive approach. The participants were 150 DPWH employees selected through criterion-purposive sampling. Data were gathered using a researcher-developed structured questionnaire and analyzed using descriptive statistics and multiple linear regression. The findings showed high perceived levels of organizational transparency (dimension means ranging from 3.32 to 3.50) and internal control effectiveness (M = 3.35, SD = 0.36). The regression model was statistically significant, F(4, 145) = 128.925, p < .001, and explained 78.1% of the variance in internal control effectiveness (R² = .781; adjusted R² = .774). Verifiability of data was the strongest significant predictor (β = .640, p < .001), followed by timeliness of disclosure (β = .251, p = .001). Information transparency (β = .173, p = .139) and information symmetry (β = −.145, p = .075) did not make statistically significant unique contributions to the model. The findings indicate that timely disclosure and verifiable project information are important predictive factors associated with internal control effectiveness among the participating DPWH employees. Accordingly, DPWH offices may strengthen disclosure schedules, documentation standards, data-verification procedures, and monitoring mechanisms to support internal control and accountability in project implementation.