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Ejecución presupuestal y calidad del gasto público, autoridad para la reconstrucción con cambios, periodo 2018 – 2021
(Universidad Privada Norbert Wiener, 2022-11-18) Aguinaga Vélez, Cinthia Lissette; Vargas Merino, Jorge Alberto
The objective of this study was to determine the relationship between budget execution and the quality of public spending. This research was quantitative, applied, non-experimental, longitudinal and correlational. The technique used was documentary analysis and the instrument used was the content analysis form, for which the reports of the economic transparency module of the Ministry of Economy and Finance were used, as well as the reports of the Standard Transparency portal of the Authority for Reconstruction with Changes. Regarding the sample, the Executing Unit 017-1677: Authority for the Reconstruction with Changes - RCC was taken as the sampling unit and the monthly budget execution reports for fiscal years 2018, 2019, 2020 and 2021 (48 months) were used as the analysis unit. It was possible to determine that there is a relationship between budget execution and the quality of public spending in the Authority for Reconstruction with Changes during the period 2018 to 2021. This is the result of the analysis of statistical processes such as Spearman's test (p-value < 0.05), which indicates that when there is an optimal budget execution, a better quality of public spending will be achieved.