Vol.3 Núm.1(2023), GESTIONES - Revista Avanzada © Investigación de Estudios Avanzados ISSN: 3028-9408 https://gestiones.pe/index.php/revista

Benefits of local concerted strategic planning and teaching accountability in budget management for users (Beneficios para los

usuarios de la planificación estratégica local concertada y de la responsabilidad docente en la gestión presupuestaria)

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Benefits of local concerted strategic planning and teaching accountability

in budget management for users

Rufino Galindo Caro1: https://orcid.org/0000-0001-9296-6504

David De la Cruz Montoya1: https://orcid.org/0000-0003-0184-8727

Manuel Edgardo Gamero Tinoco2: https://orcid.org/0000-0001-9548-0702

Alex Miguel Hernández Torres2: https://orcid.org/0000-0002-5682-2500

Loida Leny Ramos León3: https://orcid.org/0009-0007-1316-0184

Arón Pedro Albarrán Cachay*4: https://orcid.org/0009-0001-5195-8935

1Cesar Vallejo University, Peru

2National University of Cajamarca, Peru

3Consulting and construction Y P, Peru

4Federico Villarreal National University, Peru

*Corresponding author:2018000543@unfv.edu.pe

Received: 11/10/2023 Accepted: 12/12/2023 Published: 28/12/2023

SummaryThe proposal to implement concerted strategic planning at the local level and accountability in budget

management constitutes a comprehensive and promising approach to improve the satisfaction of users of public

services. It had a qualitative approach, approaching action research, as they perceived the benefits of local concerted

strategic planning and teaching of accountability in budget management for users as a desire of the residents, in this

sense the proposal could also promote the confidence of the residents. The implementation of concerted strategic

planning at the local level, together with the promotion of learning and accountability in budget management,

represents an opportunity to improve the quality of life of local communities. By combining these elements, a more

transparent, efficient and oriented public management model can be built to the needs of citizens.

Keywords: Benefits, Strategic planning, local, teaching, accounts, management

Beneficios para los usuarios de la planificación estratégica local concertada y

de la responsabilidad docente en la gestión presupuestaria

Resumen: La propuesta de implantar la planificación estratégica local concertada y la rendición de cuentas

pedagógica en la gestión presupuestaria es un enfoque global y prometedor para mejorar la satisfacción de los

usuarios de los servicios públicos. Tuvo un enfoque cualitativo, acercándose a la investigación-acción, ya que los

beneficios de la planificación estratégica local concertada y la enseñanza de la rendición de cuentas en la gestión

presupuestaria para los usuarios fueron percibidos como un deseo de la población, en este sentido la propuesta

también puede promover la confianza de la población. La aplicación de la planificación estratégica local concertada,

junto con la promoción del aprendizaje y la rendición de cuentas en la gestión presupuestaria, representa una

oportunidad para mejorar la calidad de vida de las comunidades locales. Combinando estos elementos se puede

construir un modelo de gestión pública más transparente, eficiente y orientado al ciudadano.

Palabras clave: Beneficios, Planificación estratégica, Local, Enseñanza, Cuentas, Gestión.

Benefícios do planejamento estratégico local conjunto e da responsabilidade docente na gestão orçamentária

para os usuários

Resumo A proposta de implementar o planejamento estratégico local concertado e a responsabilização na gestão

orçamentária é uma abordagem abrangente e promissora para melhorar a satisfação dos usuários de serviços

públicos. Teve uma abordagem qualitativa, aproximando-se da pesquisa-ação, uma vez que os benefícios do

planejamento estratégico local concertado e do ensino da accountability na gestão orçamentária para os usuários

foram percebidos como um desejo da população, nesse sentido a proposta também pode promover a confiança da

população. A implementação do planejamento estratégico local concertado, juntamente com a promoção do

aprendizado e da responsabilidade na gestão orçamentária, representa uma oportunidade para melhorar a qualidade

de vida das comunidades locais. Ao combinar esses elementos, é possível construir um modelo de gestão pública

mais transparente, eficiente e voltado para o cidadão.

Palavras-chave: Benefícios, Planejamento estratégico, Local, Ensino, Contabilidade, Gestão

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Benefits of local concerted strategic planning and teaching accountability in budget management for users (Beneficios para los

usuarios de la planificación estratégica local concertada y de la responsabilidad docente en la gestión presupuestaria)

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I. Introduction

The proposal to implement concerted strategic planning at the local level, added to the promotion

of teaching accountability in budget management, constitutes a comprehensive and promising

approach to improve the satisfaction of users of public services. This combination of elements

allows local communities to actively participate in defining their priorities, ensuring that residents

can perceive that resources are allocated to the areas they need most and generating a greater

sense of ownership and commitment on the part of citizens. which generates well-being in users

and residents, by also evidencing the willingness of municipal workers to share their knowledge,

by wanting to teach accountability for budget management.

1.1. Research related to concerted strategic planning for managementAccording toRopa-Carrión,

Brígido, & Alama-Flores, Marcos. (2022) In the context of concerted strategic planning for management,

this article delves into the nature and evolution of the concept of management. The central importance of

management in the contemporary world is highlighted, as it is the engine that drives the strategic activities

of organizations and contributes to social development. The study presents an exhaustive analysis of the

different definitions of management, contrasting the various theoretical and scientific perspectives.

Likewise, clear conceptual distinctions are established between management and administration, as well

as between planned strategic management and strategic management.

The research categorizes management approaches into three large groups:

 Classic approach:Focused on the efficiency and optimization of production processes.

 Systemic approach:Considers the organization as a complex system interrelated with its

environment.

 Complex holistic approach:It adopts a comprehensive vision, encompassing human, social and

environmental factors in organizational management.

With respect to concerted strategic planning for results-based management in public

procurement.Strategic planning for results-based management in public procurement must consider the

following aspects Vaicilla et al., (2020):

Definition of objectives and goals:The objectives and goals of public procurement must be aligned with

the general objectives and goals of the entity.

Environment analysis:The environmental analysis must identify internal and external factors that may

affect public procurement.

Identification of necessary resources:Planning must identify the human, financial and technological

resources necessary to achieve the objectives and goals.

Design of the hiring process:The hiring process must be designed in a way that is efficient, effective and

transparent.

Monitoring and evaluation:The hiring process must be monitored and evaluated to ensure that objectives

and goals are met. Problems of strategic planning for results-based management in public procurement

Concerted strategic planning for results-based management in Peru:In Peru, some efforts have been made

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Benefits of local concerted strategic planning and teaching accountability in budget management for users (Beneficios para los

usuarios de la planificación estratégica local concertada y de la responsabilidad docente en la gestión presupuestaria)

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to improve strategic planning for results-based management in public procurement. For example, the

Ministry of Economy and Finance (MEF) has developed a tool called "Public Procurement Planner",

which helps public entities plan their procurement processes.

1.2. Research related to Teaching accountability

Bermudez Castillo, A. (2023) analyzed the accountability model implemented by the Public Ministry of

Costa Rica between 2018 and 2021. Through a documentary analysis, the different stages of the public

policy cycle of this model were evaluated. , identifying both its advances and its limitations. The results

show that the model has managed to establish a standard in terms of the definition and structure of

accountability reports, which has allowed opening spaces for citizen participation. However, aspects that

require improvement were identified, such as administrative and professional supervisory support, even

the evaluation is about this aspect, because to evaluate accountability learning it is necessary to have

knowledge about accountability.

Through interviews and focus groups with various actors involved, both the advances and limitations of

this model were identified. The research concludes that, despite the efforts made, there is a negative and

contradictory perception about the benefits of this model, and there is a lack of solid evidence about its

contribution to the improvement of municipal management. Measures are proposed to improve the

implementation of a comprehensive management system, based on a collaborative and intergovernmental

process, and complemented with quality controls.

II. Methodology

The research was carried out with a qualitative approach, through an action research approach. Some of

the co-authors usually work in public activities, and perceived the benefits of local concerted strategic

planning and teaching of accountability in budget management for users as a desire of the residents, in this

sense the proposal may also foster the confidence of residents or users of the municipality, about the way

in which strategic planning is carried out, but it is important the possibility for residents to demonstrate the

willingness of municipal workers to share their knowledge about the mentioned areas, which generates in

the residents, trust in management and emotional well-being

A documentary and content analysis of various investigations related to local concerted strategic planning

and Teaching of accountability in budget management was carried out. Previous models and experiences

were examined, which allowed us to understand and interpretthe perception of the residents of a

community

In addition, research related to this research was analyzed and studies on knowledge management were

carried out; Convergences were identified between these perspectives and key aspects for the research

proposal. The importance of relationships between actors and the dissemination of knowledge was

highlighted. Consequently, a comprehensive literature review was used to build a solid theoretical

foundation and contextualize the research within the state of the art.

Auscultation of perception of some residents:Through this method it was possible to verify that public

servants do not contemplate in their activities strategic planning of activities that involve the systematic

use, for example, of unknown sports tiles. This shows that we must work more on trust and rapprochement

with residents to share aspects of public management and management for results; so that they perceive

that the results-based budget can be aligned with said management for the benefit of the population.

Open survey on knowledge linked to research: From this method it was determined that the residents are

unaware of the strategic planning processes: Determine the strategic position, Prioritize objectives,

Develop a strategic plan, Execute, manage the plan; finally Review and modify the plan. The most

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Benefits of local concerted strategic planning and teaching accountability in budget management for users (Beneficios para los

usuarios de la planificación estratégica local concertada y de la responsabilidad docente en la gestión presupuestaria)

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knowledgeable residents state that they knew this planning only briefly; In this sense, it made it difficult

for them to plan activities, specifically those in the sports sector (as they are the ones that present the

greatest attraction to residents), although it is considered that the survey had a formative nature by

mentioning the processes for strategic planning, and knowledge of accountability. accounts, which express

that they will take it into consideration.

Approach to Methodological Triangulation:After analyzing the results of these methods, the following

preliminary conclusions have been reached.

 All methods agree that there was superficial knowledge about management, considering that strategic

planning and knowledge of accountability is important to consider sports activities for the benefit of the

population.

 In the interview, it is agreed that knowledge of the strategic planning processes and knowledge of

accountability is necessary: Determine the strategic position, Prioritize objectives, Develop a strategic plan,

Execute, manage the plan; finally Review and modify the plan.

III. Results

According to the dialogues and open interviews, the following results were reached, that to carry

out strategic planning and knowledge of accountability, the following must be taken into

consideration (indicated below):

3.1. Local Concerted Strategic Planning:

o Citizen Participation:Including the community in the planning process ensures that

the real needs of citizens are considered and addressed.

o Focus on Results:By establishing clear and measurable objectives, it is easier to

monitor progress and evaluate the impact of public policies.

o Alignment with Local Development:Strategic planning must be aligned with local

development plans, ensuring a coherent and long-term vision.

3.2. Learning and Accountability in Budget Management:

o Transparency:Publishing budget information in a clear and accessible manner

fosters citizen confidence in public institutions.

o Continuous Evaluation:Periodic evaluation of results allows us to identify areas

for improvement and adjust strategies accordingly.

o Accountability Mechanisms:The implementation of accountability mechanisms,

such as public hearings and citizen evaluations, strengthens participatory

democracy.

3.3. Benefits expected by residents

 Greater User Satisfaction:By allocating resources to community priorities, the quality and

efficiency of public services is improved.

 Strengthening Local Governance:Citizen participation and transparency in budget

management contribute to more democratic and effective governance.

 Improvement of Public Management:The focus on results and continuous evaluation drive

continuous improvement of processes and procedures.

 Greater Efficiency in the Use of Resources:Strategic planning allows you to optimize the

use of resources, avoiding duplication and allocating funds to the most priority activities.

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3.4. User Perspectives

 Training:It is essential to train public officials and citizens to participate effectively in

planning and evaluation processes.

 Accessible Information:Budget information must be presented in a clear and simple

manner, using language accessible to all audiences.

 Monitoring and Evaluation:A robust monitoring and evaluation system is required to

measure the progress and impact of the initiatives implemented.

 Continued Participation:Citizen participation must be encouraged continuously, beyond

the initial planning moments.

IV. Discussion

In comparison to the present investigation, there are the following investigations:

Tumi Quispe, JE (2020). in yourA study carried out in the municipal government of Puno between

2011 and 2018 reveals that the accountability mechanisms are partial and unrepresentative.

Despite the existence of public hearings, access to detailed information on public investment and

budget execution is limited and presented with reluctance. The main findings indicate that it is

important:

 Political will:The effectiveness of accountability depends largely on the political will of

municipal authorities.

 Participatory mechanisms:Citizen participation mechanisms, such as public hearings, are

limited and do not guarantee broad representation of the population.

 Added information:The information presented in public hearings is generally very general

and does not allow a detailed analysis of municipal management.

 Limited participation:Participants in public hearings are usually specific actors, such as

directors of management committees or supporters of the municipal authority.

It is perceived thatTo improve accountability in municipal governments, it is necessary:

 Strengthen transparency:It is necessary to expand access to public information, facilitating

the consultation of detailed data on municipal management through digital platforms.

 Promote citizen participation:More inclusive participation mechanisms must be

implemented that allow all citizens, regardless of their level of knowledge or resources, to

participate in accountability processes.

 Establish clear and measurable indicators:Accountability must be based on specific and

measurable indicators that allow the performance of municipal authorities to be evaluated.

 Train public officials:It is essential to train municipal officials in communication and

citizen participation techniques so that they can provide clear and concise information to

citizens.

 Audit independently:Independent audits should be carried out on a regular basis to verify

the information presented by municipal authorities.

That is to say,To improve accountability in municipal governments, it is necessary to promote

greater transparency, citizen participation, and evidence-based accountability. This will

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Benefits of local concerted strategic planning and teaching accountability in budget management for users (Beneficios para los

usuarios de la planificación estratégica local concertada y de la responsabilidad docente en la gestión presupuestaria)

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strengthen democracy and ensure that public resources are used efficiently and effectively for

the benefit of the population.

Furthermore, learning accountability is important, as it is a valuable intangible within institutions, as

indicated by Lazos and Olivé (2016), mentioning that in the knowledge society it must be intercultural,

participatory and sustainable. These principles must guide the development of the knowledge society.

Consequently, the implementation of concerted strategic planning is essential for municipalities to achieve

their objectives; even more so when results-based management is directly linked to the execution of works

as indicated by administrator, administrator, & Garay Paucar, EZ (2023)

Also in contrast to the present research Ropa-Carrión, Brígido, & Alama-Flores, Marcos. (2022) presents

a solid foundation for understanding management as a dynamic and multifaceted process. By analyzing

the different theoretical and practical perspectives, the importance of management as a key tool for

organizational success and sustainable development is evident. The same ones that emphasize the

relevance of management in the context of strategic planning, highlighting the diversity of approaches and

the importance of understanding key conceptual distinctions.

Also according toBermudez Castillo, A. (2023) the accountability of management in Governments is

linked to Emotional Stability by mentioning that accountability in the Public Ministry of Costa Rica

presents relevant implications for small local governments and for the emotional stability of workers and

neighbors. .

Implications for small local governments:

 Transparency and trust:Implementing a similar accountability model in small local governments

can increase transparency and citizens' trust in their institutions.

 Management improvement:By establishing accountability mechanisms, local governments can

improve their resource management and decision making.

 Citizen participation:Accountability models encourage citizen participation, allowing citizens to

know and evaluate the performance of their representatives.

 Corruption prevention:Accountability is a key tool to prevent corruption and ensure administrative

honesty.

Impact on the emotional stability of workers and neighbors:

 Stress reduction:Transparency and clarity in management can reduce stress and uncertainty in

both municipal workers and residents, by allowing them to know the reasons behind decisions and

progress in project implementation.

 Improvement of the work environment:A transparent and participatory work environment can

improve the work environment and increase employee motivation.

 Strengthening the social fabric:Citizen participation and transparency in management can

strengthen the social fabric and generate greater cohesion in communities.

Additional considerations:

 Adaptation to local contexts:Accountability models must be adapted to the specific characteristics

and needs of each local government.

 Training:It is essential to train public officials and citizens to ensure the effective implementation

of accountability models.

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Benefits of local concerted strategic planning and teaching accountability in budget management for users (Beneficios para los

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 Monitoring and evaluation:It is necessary to establish monitoring and evaluation mechanisms to

guarantee the continuous improvement of accountability processes.

That is to say,The experience of the Public Ministry of Costa Rica demonstrates that accountability is a

valuable tool to strengthen democracy, improve public management and increase citizens' confidence in

their institutions. Small local governments can benefit significantly from the implementation of

accountability models adapted to their realities, thus contributing to improving the quality of life of their

inhabitants and strengthening social stability.

Although the intention is to improve municipal management and services, the results obtained so far are

not as expected. This raises important questions about the effectiveness of public policies designed to

improve local governance and their implications for small local governments and the emotional stability

of workers and neighbors:

 Collaborative approach:Promote greater collaboration between different levels of government,

universities and civil society organizations to design and implement management models more

appropriate to local realities.

 Continuous evaluation:Implement continuous evaluation systems to measure the impact of public

policies and make the necessary adjustments.

 Strengthening capacities:Invest in the training of municipal officials so that they can develop the

necessary skills to implement quality management models.

 Citizen participation:Promote the active participation of citizens in decision-making processes and

in the evaluation of public services.

That is to say,The study highlights the importance of designing and implementing quality management

models that are appropriate to the realities of small local governments and that promote citizen

participation. By doing so, you can contribute to improving the quality of public services, increasing

citizen confidence and strengthening the emotional stability of municipal workers. Such research has

important implications for employers, workers and, ultimately, for society in general. The mimes that

present the following implications for the Institutions:

o Financial Wellness Programs:Companies should consider implementing financial

education programs to help their employees improve their financial management and

reduce money-related stress.

o Healthy work environment:Promoting a healthy and balanced work environment, which

allows employees to balance their work and personal lives, can help reduce stress and

improve performance.

o Work flexibility:Offering flexible work options can help employees better manage their

financial and personal responsibilities.

o Economic development:A financially healthy population contributes to economic growth

and social development.

With respect to learning about accountability in budget management, in a municipality Barba-Martín et al.

(2020) propose a formative evaluation model that combines self-assessment, co-assessment and hetero-

assessment. They argue that this model can help students bridge the gap between theory and practice.

Together, these two authors offer a comprehensive view of assessment and its role in learning. Their

research suggests that evaluation can be a powerful tool to promote deep learning, but that it must be

implemented in a careful and thoughtful manner that can be applied in municipal management.

In comparison with the results, the research of Lazos and Olivé (2016) proposes a knowledge society

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Benefits of local concerted strategic planning and teaching accountability in budget management for users (Beneficios para los

usuarios de la planificación estratégica local concertada y de la responsabilidad docente en la gestión presupuestaria)

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model for Mexico that is based on these principles. This model can help Mexico take advantage of the

opportunities of the knowledge society and overcome the challenges it poses.

The studies cited in administrator, administrator et al., (2023) show that management by results,

organizational learning and the knowledge society are interrelated concepts. Knowledge is essential for

results-based management, and organizational learning is necessary so that organizations can adapt to the

changes of the knowledge society.

Organizations that want to be successful in the knowledge society must focus on:Develop a culture of

learning, Be inclusive and respectful of diversity: Organizations must be aware of cultural diversity and

promote the participation of all citizens. By following these recommendations, organizations can improve

their ability to achieve their objectives and contribute to the development of the knowledge society.

V. Conclusion

The implementation of concerted strategic planning at the local level, together with the

promotion of learning and accountability in budget management, represents a unique opportunity

to improve the quality of life of local communities. By combining these elements, a more

transparent, efficient and oriented public management model can be built to the needs of citizens.

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Conflict of Interest

The authors declare that they have no conflicts of interest.

Authors' contributions

All coauthors have contributed to this article.

Financing of the research: With own resources.

Declaration of interests: The authors declare that they have no conflicts of interest that could have

influenced the results obtained or the interpretations proposed.

Declaration of informed consent

The study was conducted in accordance with the Code of ethics and good publishing practices.

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