Closing the Accountability Gap: Equity, Training, and Institutional Legitimacy in Urban School Governance

This study examines the implementation of internal control systems (ICS) in public schools across the City Schools Division of Cagayan de Oro, Philippines, to understand the structural and institutional factors that perpetuate an accountability gap between urban core and peripheral schools. Drawing on mixed-methods data from 90 education stakeholders, that includes school administrators, teachers, and non-teaching staff, this research applies institutional theory to analyze how equity, professional training, and organizational legitimacy shape the effectiveness of ICS in an urban educational context. Findings reveal a dual accountability system: schools in the East District, benefiting from proximity to supervision, digital infrastructure, and leadership continuity, exhibit normative isomorphism, where ICS is internalized as a shared cultural practice. In contrast, schools in districts (West II, South, North II) operate under coercive isomorphism, with ICS implemented reactively and inconsistently, often only in anticipation of audits. A critical driver of this divide is unequal access to training and onboarding, which systematically excludes new staff, teachers, and non-administrative personnel from meaningful participation in accountability processes. The study demonstrates that ICS functions not merely as a technical compliance mechanism, but as a symbolic institution of legitimacy, one that reinforces existing power hierarchies when access is unequal, but can foster shared ownership when democratized. The research concludes that closing the accountability gap requires more than policy alignment; it demands equity-centered reforms in training, role clarity, digital access, and community engagement. Policy recommendations include the establishment of mobile ICS training caravans, standardized onboarding for all school staff, city-wide digital dashboards, and formalized university-school partnerships. The paper calls for a shift from ritualistic compliance to institutionalized integrity in urban school governance, that is, a transformation where accountability is not imposed, but collectively owned.