Evaluation of budget management in San Martin department municipalities, Peru: A quantitative analysis from the perspective of key actors in the financial and administrative area
To analyze municipal budget management in the San Martín Department, Peru, based on the perceptions of key actors in financial and administrative areas, we evaluate five dimensions: budget execution efficiency, transparency, financial planning capability, impact of the economic crisis on allocation,...
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| Formato: | Artículo |
| Lenguaje: | inglés |
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2025
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| author | Nila Isuiza Isuiza Gina Elizabeth Cervera Cachique Harold Alexander Vela Fasanando Marisol Carranza Molina |
| author_browse | Gina Elizabeth Cervera Cachique Harold Alexander Vela Fasanando Marisol Carranza Molina Nila Isuiza Isuiza |
| author_facet | Nila Isuiza Isuiza Gina Elizabeth Cervera Cachique Harold Alexander Vela Fasanando Marisol Carranza Molina |
| author_sort | Nila Isuiza Isuiza |
| collection | Producción científica |
| description | To analyze municipal budget management in the San Martín Department, Peru, based on the perceptions of key actors in financial and administrative areas, we evaluate five dimensions: budget execution efficiency, transparency, financial planning capability, impact of the economic crisis on allocation, and staff satisfaction. This diagnosis aims to inform improvements. The study employed a quantitative, descriptive, non-experimental design with a non-probabilistic convenience sample of 108 municipal employees from financial and administrative units. Data collection was conducted through an expert-validated Likert-type questionnaire, and analysis involved descriptive statistics such as frequencies, means, and standard deviations. The overall evaluation of budget management was clustered at a medium level (39.8%), with 30.6% low and 29.6% high. Execution efficiency had the highest share of high ratings (38.0%), while transparency showed the largest share of low ratings (45.4%). Financial planning was concentrated at a medium level (38.0%). The perceived impact of the global economic crisis on allocations was low or medium for most respondents (74.0%), and staff satisfaction was predominantly medium (48.1%). Perceptions reveal heterogeneous practices with recurrent challenges in transparency and planning, alongside pockets of managerial strength in execution. Findings suggest the need for standardized processes, digital transparency, and capacity building in planning to enhance accountability and resilience in resource-constrained settings. The study provides policy-oriented recommendations aimed at transparency portals, lightweight monitoring controls, skills training, and intergovernmental coordination to improve municipal budget management in San Martín. |
| format | Article |
| fuente_str | OpenAlex |
| id | openalex:W7116666624 |
| institution | UPeU |
| language | English |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| record_format | dspace |
| spelling | openalex:W7116666624Evaluation of budget management in San Martin department municipalities, Peru: A quantitative analysis from the perspective of key actors in the financial and administrative areaNila Isuiza IsuizaGina Elizabeth Cervera CachiqueHarold Alexander Vela FasanandoMarisol Carranza Molinamunicipal budget managementlocal government financebudget execution efficiencyfinancial transparencyfinancial planningstaff satisfactioncapacity buildingintergovernmental coordinationaccountabilityLocal Government Finance and DecentralizationEconomic Growth and Fiscal PoliciesPublic Policy and GovernanceTo analyze municipal budget management in the San Martín Department, Peru, based on the perceptions of key actors in financial and administrative areas, we evaluate five dimensions: budget execution efficiency, transparency, financial planning capability, impact of the economic crisis on allocation, and staff satisfaction. This diagnosis aims to inform improvements. The study employed a quantitative, descriptive, non-experimental design with a non-probabilistic convenience sample of 108 municipal employees from financial and administrative units. Data collection was conducted through an expert-validated Likert-type questionnaire, and analysis involved descriptive statistics such as frequencies, means, and standard deviations. The overall evaluation of budget management was clustered at a medium level (39.8%), with 30.6% low and 29.6% high. Execution efficiency had the highest share of high ratings (38.0%), while transparency showed the largest share of low ratings (45.4%). Financial planning was concentrated at a medium level (38.0%). The perceived impact of the global economic crisis on allocations was low or medium for most respondents (74.0%), and staff satisfaction was predominantly medium (48.1%). Perceptions reveal heterogeneous practices with recurrent challenges in transparency and planning, alongside pockets of managerial strength in execution. Findings suggest the need for standardized processes, digital transparency, and capacity building in planning to enhance accountability and resilience in resource-constrained settings. The study provides policy-oriented recommendations aimed at transparency portals, lightweight monitoring controls, skills training, and intergovernmental coordination to improve municipal budget management in San Martín.Articlehttps://doi.org/10.18488/74.v12i4.4583https://archive.conscientiabeam.com/index.php/74/article/download/4583/8883W7116666624enInternational Journal of Public Policy and Administration Research2312-65152313-04232025-12-19 |
| spellingShingle | municipal budget management local government finance budget execution efficiency financial transparency financial planning staff satisfaction capacity building intergovernmental coordination accountability Local Government Finance and Decentralization Economic Growth and Fiscal Policies Public Policy and Governance Nila Isuiza Isuiza Gina Elizabeth Cervera Cachique Harold Alexander Vela Fasanando Marisol Carranza Molina Evaluation of budget management in San Martin department municipalities, Peru: A quantitative analysis from the perspective of key actors in the financial and administrative area |
| title | Evaluation of budget management in San Martin department municipalities, Peru: A quantitative analysis from the perspective of key actors in the financial and administrative area |
| title_full | Evaluation of budget management in San Martin department municipalities, Peru: A quantitative analysis from the perspective of key actors in the financial and administrative area |
| title_fullStr | Evaluation of budget management in San Martin department municipalities, Peru: A quantitative analysis from the perspective of key actors in the financial and administrative area |
| title_full_unstemmed | Evaluation of budget management in San Martin department municipalities, Peru: A quantitative analysis from the perspective of key actors in the financial and administrative area |
| title_short | Evaluation of budget management in San Martin department municipalities, Peru: A quantitative analysis from the perspective of key actors in the financial and administrative area |
| title_sort | evaluation of budget management in san martin department municipalities peru a quantitative analysis from the perspective of key actors in the financial and administrative area |
| topic | municipal budget management local government finance budget execution efficiency financial transparency financial planning staff satisfaction capacity building intergovernmental coordination accountability Local Government Finance and Decentralization Economic Growth and Fiscal Policies Public Policy and Governance |
| topic_facet | municipal budget management local government finance budget execution efficiency financial transparency financial planning staff satisfaction capacity building intergovernmental coordination accountability Local Government Finance and Decentralization Economic Growth and Fiscal Policies Public Policy and Governance |
| url | https://doi.org/10.18488/74.v12i4.4583 https://archive.conscientiabeam.com/index.php/74/article/download/4583/8883 |
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