Beyond Regulatory Compliance: Business Environment, Internal Control, Fraud Vulnerability, and Municipal Competitiveness—A Data Envelopment Analysis

This supplementary dataset accompanies the manuscript, "Beyond Regulatory Compliance: Business Environment, Internal Control, Fraud Vulnerability, and Municipal Competitiveness—A Data Envelopment Analysis." It provides the supporting materials used in the empirical analyses of Presentacion, Camarines Sur, Philippines. The file includes the study area map, conceptual framework, descriptive statistics of participating micro, small, and medium enterprises (MSMEs), detailed results of the Ease of Doing Business assessment, Internal Control (COSO) evaluation, Fraud Vulnerability Assessment, and the Municipal Competitiveness Index. It also contains the complete Spearman's rank correlation results, normalized input and output datasets, and comprehensive Data Envelopment Analysis (DEA) outputs, including CRS, VRS, technical efficiency, scale efficiency, slack analysis, and periodic decision-making unit (DMU) performance from 2021–2023. These materials are provided to enhance transparency, reproducibility, and verification of the study's findings and may be used for academic research, teaching, and policy analysis with appropriate citation of the associated publication.