The Influence of Performance-based Budgeting on the Quality of Public Spending:The Case of Poor Districts in Apurímac, Perú (2011-2015)
rformance-based budgeting is used by many entities to ensure effective execution, focusing especially on results, in a timely and concrete manner, and especially on quality. The research was conducted based on a sample of 37 district municipalities belonging to poverty quintiles one and two accordin...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2026 |
| País: | Ecuador |
| Institución: | Universidad Andina Simón Bolivar |
| Repositorio: | Revista Estudios de la Gestión |
| Idioma: | español |
| OAI Identifier: | oai:revistas.uasb.edu.ec:article/5284 |
| Acceso en línea: | https://revistas.uasb.edu.ec/index.php/eg/article/view/5284 |
| Access Level: | acceso abierto |
| Palabra clave: | Influencia de presupuesto ejecución de gasto calidad de gasto presupuesto público distritos pobres Budgeting by results expenditure execution quality of expenditure public budget poor districts Influência orçamentária execução de gastos qualidade dos gastos orçamento público e distritos pobres. |
| Sumario: | rformance-based budgeting is used by many entities to ensure effective execution, focusing especially on results, in a timely and concrete manner, and especially on quality. The research was conducted based on a sample of 37 district municipalities belonging to poverty quintiles one and two according to the poverty index. Using descriptive research and a mixed approach, budget allocation was evaluated, and through data collection, in-dicators were obtained from education, health, and national educational institutions, the National Institute of Statistics (INEI), and other institutions. The information gathered determined that the budget allocated and managed by municipalities helps improve and address social gaps, benefiting their residents. In conclusion, the implementation of this strategy in the management of resources by local governments contributes positively to performance-based spending, as statistical data during the years studied show a decrease in malnutrition and anemia in children, the illiteracy rate, and the poverty rate. Finally, the indicators show that thanks to the budget strategy based on specific objectives, there has been a social improvement in the districts and the living conditions of their citizens, especially in the poor districts of Apurímac |
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