The management of the budget for results and the quality of expenditure in local governments

Autores
Vargas Merino, Jorge Alberto; Zavaleta Chávez, Walter Enrique
Año de publicación
2020
Idioma
inglés
Tipo de recurso
artículo
Estado
versión publicada
Descripción
Fil: Vargas Merino, Jorge Alberto. Universidad Norbert Wiener. Facultad de Ingeniería y Negocios; Perú.
Fil: Zavaleta Chávez, Walter Enrique. Universidad César Vallejo. Facultad de Ciencias Empresariales; Perú.
This research had a non-experimental, longitudinal and correlational predictive design. We worked with the 83 local governments of the La Libertad Region in Peru, and used content analysis as a research technique. The diagnosis of budget management by results shows an execution level of 84% at the level of The Region under study compared to the execution reached by the 83 districts whose execution reaches only 66%. The quality of expenditure was measured, identifying the indicators that guide the improvement of the population's living standards, mainly in health and education, and observing significant improvements, although there is still a significant gap. It is confirmed that there is a direct and significant relationship between results-based budget management and the quality of spending; this is verified firstly with the level of global significance of the statistical model [Prob (F Statistic) = 0.0000], and also with the correlation coefficient of 0.69, mainly with the indicators of the Urban and Rural Sanitation programs, the Access and Adequate Use of Telecommunications Services Program, and finally, the RBS (Regular Basic Education) Learning Achievement Program.
Fuente
Visión de Futuro (Misiones), 7-2020; 24(2): pp. 60-81 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/index
Materia
Budget for Results
Budgetary Programs
Managemen
Quality of Life
Public Expenditure
Nivel de accesibilidad
acceso abierto
Condiciones de uso
Atribución-NoComercial-CompartirIgual 4.0 Internacional
Repositorio
Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
Institución
Universidad Nacional de Misiones
OAI Identificador
oai:rid.unam.edu.ar:20.500.12219/2524

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spelling The management of the budget for results and the quality of expenditure in local governmentsVargas Merino, Jorge AlbertoZavaleta Chávez, Walter EnriqueBudget for ResultsBudgetary ProgramsManagemenQuality of LifePublic ExpenditureFil: Vargas Merino, Jorge Alberto. Universidad Norbert Wiener. Facultad de Ingeniería y Negocios; Perú.Fil: Zavaleta Chávez, Walter Enrique. Universidad César Vallejo. Facultad de Ciencias Empresariales; Perú.This research had a non-experimental, longitudinal and correlational predictive design. We worked with the 83 local governments of the La Libertad Region in Peru, and used content analysis as a research technique. The diagnosis of budget management by results shows an execution level of 84% at the level of The Region under study compared to the execution reached by the 83 districts whose execution reaches only 66%. The quality of expenditure was measured, identifying the indicators that guide the improvement of the population's living standards, mainly in health and education, and observing significant improvements, although there is still a significant gap. It is confirmed that there is a direct and significant relationship between results-based budget management and the quality of spending; this is verified firstly with the level of global significance of the statistical model [Prob (F Statistic) = 0.0000], and also with the correlation coefficient of 0.69, mainly with the indicators of the Urban and Rural Sanitation programs, the Access and Adequate Use of Telecommunications Services Program, and finally, the RBS (Regular Basic Education) Learning Achievement Program.Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración2020-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfapplication/pdfhttps://hdl.handle.net/20.500.12219/2524https://doi.org/10.36995/j.visiondefuturo.2020.24.02.002.enhttps://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/442/293Visión de Futuro (Misiones), 7-2020; 24(2): pp. 60-81 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/indexreponame:Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)instname:Universidad Nacional de Misionesenginfo:eu-repo/semantics/openAccessAtribución-NoComercial-CompartirIgual 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-sa/4.0/2025-09-04T11:43:14Zoai:rid.unam.edu.ar:20.500.12219/2524instacron:UNAMInstitucionalhttps://rid.unam.edu.ar/Universidad públicahttps://www.unam.edu.ar/https://rid.unam.edu.ar/oai/rsnrdArgentinaopendoar:2025-09-04 11:43:14.389Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misionesfalse
dc.title.none.fl_str_mv The management of the budget for results and the quality of expenditure in local governments
title The management of the budget for results and the quality of expenditure in local governments
spellingShingle The management of the budget for results and the quality of expenditure in local governments
Vargas Merino, Jorge Alberto
Budget for Results
Budgetary Programs
Managemen
Quality of Life
Public Expenditure
title_short The management of the budget for results and the quality of expenditure in local governments
title_full The management of the budget for results and the quality of expenditure in local governments
title_fullStr The management of the budget for results and the quality of expenditure in local governments
title_full_unstemmed The management of the budget for results and the quality of expenditure in local governments
title_sort The management of the budget for results and the quality of expenditure in local governments
dc.creator.none.fl_str_mv Vargas Merino, Jorge Alberto
Zavaleta Chávez, Walter Enrique
author Vargas Merino, Jorge Alberto
author_facet Vargas Merino, Jorge Alberto
Zavaleta Chávez, Walter Enrique
author_role author
author2 Zavaleta Chávez, Walter Enrique
author2_role author
dc.subject.none.fl_str_mv Budget for Results
Budgetary Programs
Managemen
Quality of Life
Public Expenditure
topic Budget for Results
Budgetary Programs
Managemen
Quality of Life
Public Expenditure
dc.description.none.fl_txt_mv Fil: Vargas Merino, Jorge Alberto. Universidad Norbert Wiener. Facultad de Ingeniería y Negocios; Perú.
Fil: Zavaleta Chávez, Walter Enrique. Universidad César Vallejo. Facultad de Ciencias Empresariales; Perú.
This research had a non-experimental, longitudinal and correlational predictive design. We worked with the 83 local governments of the La Libertad Region in Peru, and used content analysis as a research technique. The diagnosis of budget management by results shows an execution level of 84% at the level of The Region under study compared to the execution reached by the 83 districts whose execution reaches only 66%. The quality of expenditure was measured, identifying the indicators that guide the improvement of the population's living standards, mainly in health and education, and observing significant improvements, although there is still a significant gap. It is confirmed that there is a direct and significant relationship between results-based budget management and the quality of spending; this is verified firstly with the level of global significance of the statistical model [Prob (F Statistic) = 0.0000], and also with the correlation coefficient of 0.69, mainly with the indicators of the Urban and Rural Sanitation programs, the Access and Adequate Use of Telecommunications Services Program, and finally, the RBS (Regular Basic Education) Learning Achievement Program.
description Fil: Vargas Merino, Jorge Alberto. Universidad Norbert Wiener. Facultad de Ingeniería y Negocios; Perú.
publishDate 2020
dc.date.none.fl_str_mv 2020-07-01
dc.type.none.fl_str_mv info:eu-repo/semantics/article
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dc.identifier.none.fl_str_mv https://hdl.handle.net/20.500.12219/2524
https://doi.org/10.36995/j.visiondefuturo.2020.24.02.002.en
https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/442/293
url https://hdl.handle.net/20.500.12219/2524
https://doi.org/10.36995/j.visiondefuturo.2020.24.02.002.en
https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/442/293
dc.language.none.fl_str_mv eng
language eng
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
Atribución-NoComercial-CompartirIgual 4.0 Internacional
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dc.publisher.none.fl_str_mv Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
publisher.none.fl_str_mv Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
dc.source.none.fl_str_mv Visión de Futuro (Misiones), 7-2020; 24(2): pp. 60-81 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/index
reponame:Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
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