Administrative Governance and Regulatory Compliance in Public Finance Systems

Abstract

Administrative governance and regulatory compliance are essential elements to guarantee the efficiency, transparency, and sustainability of public finance systems. However, various public institutions face limitations related to the articulation between planning, internal control, financial transparency, and observance of the regulatory framework, which affects institutional performance and the quality of financial management. In this context, the objective of the study was to analyze the relationship between administrative governance and regulatory compliance in public finance systems. The research was developed under a quantitative approach, with a descriptive and correlational scope, using a non-experimental and longitudinal retrospective design. Information was gathered through a systematic review of 52 scientific documents and technical reports published between 2022 and 2026, constructing a matrix of 312 records and 18 indicators. The results evidenced means of 4.12 for administrative governance and 4.05 for regulatory compliance; furthermore, a high positive correlation was identified between both variables (r = 0.842; p < 0.001). Factor analysis explained 78.46% of the total variance, while multiple regression presented a coefficient of determination of R² = 0.734, highlighting administrative governance (β = 0.418) and regulatory compliance (β = 0.331) as the main predictors of institutional performance. These findings demonstrate that strengthening administrative governance promotes financial transparency, regulatory compliance, and the efficiency of public finance systems.