Preservado en Zenodo: DOI: https:=
//doi.org/10.5281/zenodo.13621897 Los autores
son los responsables de las informaciones de este artículo
Rufino
Galindo Caro1: https://orcid.org/0000=
-0001-9296-6504
David De= la Cruz Montoya1: https://orcid.org/0000-0003-0184-8727<= o:p>
Manuel Edgardo Gamero Tinoco2: https://orcid.org/0000-0001-9548-0702
Alex Mig=
uel
Hernández Torres2: <=
/span>https://orcid.org/0000-0002-5682-2500
Loida Leny Ramos León3: =
https://orcid.org/0009-0007-1316-0184
Arón Ped=
ro
Albarrán Cachay*4: https://orcid.org/0009-0001-5195-=
8935
*Corresponding author:<=
span
lang=3DES style=3D'font-family:"Times New Roman",serif;mso-fareast-font-fam=
ily:
"Times New Roman"'>2018000543@unfv.edu.pe
Received: 11/10/2023 Accepted: 12/12/2023 Published: 28/12/2023
Abstract. The proposal to implement concerted strategic
planning at the local level and accountability in budget management constit=
utes
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 teach=
ing
of accountability in budget management for users as a desire of the residen=
ts,
in this sense the proposal could also promote the confidence of the residen=
ts.
The implementation of concerted strategic planning at the local level, toge=
ther
with the promotion of learning and accountability in budget management,
represents an opportunity to improve the quality of life of local communiti=
es.
By combining these elements, a more transparent, efficient and oriented pub=
lic
management model can be built to the needs of citizens. Keywords: Benefits, Strategic pla=
nning,
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 ges=
tión
presupuestaria es un enfoque global y prometedor para mejorar la satisfacci=
ón
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 co=
mo
un deseo de la población, en este sentido la propuesta también puede promov=
er
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 mejor=
ar
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 conju=
nto
e da responsabilidade =
docente na gestão orçamentária para os usuários<=
span
style=3D'mso-spacerun:yes'> =
=
Resumo: A proposta de implementar o planejamento estratégi=
co
local concertado e a responsabilização na gestão orçamentária é uma abordag=
em
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 ens=
ino
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 constr=
uir
um modelo de gestão pública mais transparente, eficiente e voltado para o
cidadão. =
Palavras-chave: Benefíc=
ios,
Planejamento estratégico, Local, Ensino, Contabilidade, Gestão
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 a=
nd
promising approach to improve the satisfaction of users of public services.
This combination of elements allows local communities to actively participa=
te
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 accountabil=
ity
for budget management.
1.1. Research related to
concerted strategic planning for managementAccording to
The research categorizes
management approaches into three large groups:
With
respect to concerted strategic planning for results-based management in pub=
lic
procurement.Strat=
egic
planning for results-based management in public procurement must consider t=
he
following aspects Vaicilla et al., (2020):
Definition of objectives and goals:<=
span
lang=3DES style=3D'font-family:"Times New Roman",serif;mso-fareast-font-fam=
ily:
"Times New Roman";mso-fareast-language:ES-PE'>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 intern=
al
and external factors that may affect public procurement.
Identification of necessary resources:Planning must identify the hu=
man,
financial and technological resources necessary to achieve the objectives a=
nd
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 evalua=
ted
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 to improve strategic planning f=
or
results-based management in public procurement. For example, the Ministry of
Economy and Finance (MEF) has developed a tool called "Public Procurem=
ent
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 202=
1.
Through a documentary analysis, the different stages of the public policy c=
ycle
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 knowled=
ge
about accountability.
Through interviews and focus
groups with various actors involved, both the advances and limitations of t=
his
model were identified. The research concludes that, despite the efforts mad=
e,
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 collaborati=
ve
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, trus=
t 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 importanc=
e of
relationships between actors and the dissemination of knowledge was
highlighted. Consequently, a comprehensive literature review was used to bu=
ild
a solid theoretical foundation and contextualize the research within the st=
ate
of the art.
Ausculta=
tion
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 perce=
ive
that the results-based budget can be aligned with said management for the
benefit of the population.
Open sur=
vey
on knowledge linked to research: From this method it was determined that the reside=
nts
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 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 sec=
tor
(as they are the ones that present the greatest attraction to residents),
although it is considered that the survey had a formative nature by mention=
ing
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 prelimin=
ary
conclusions have been reached.
III. Results
Acc=
ording
to the dialogues and open interviews, the following results were reached, t=
hat
to carry out strategic planning and knowledge of accountability, the follow=
ing
must be taken into consideration (indicated below):
3.1. =
=
Loc=
al
Concerted Strategic Planning:
3.2. Learning and
Accountability in Budget Management:
3.3. =
Ben=
efits
expected by residents
3.4. =
User Perspectives
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. T=
he
main findings indicate that it is important:
It is perceived that<=
/span>To improve accountability in municipal governme=
nts,
it is necessary:
That is to say,To improve accountability in
municipal governments, it is necessary to promote greater transparency, cit=
izen
participation, and evidence-based accountability. This will strengthen
democracy and ensure that public resources are used efficiently and effecti=
vely
for the benefit of the population.
Furthermore, learning accountability is important, as it is a valuab=
le
intangible within institutions, as indicated by Lazos and Olivé (2016),
mentioning that in the knowledge society it must be intercultural, particip=
atory
and sustainable. These principles must guide the development of the knowled=
ge
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 develop=
ment
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 link=
ed
to Emotional Stability by mentioning that accountability in the Public Mini=
stry
of Costa Rica presents relevant implications for small local governments and
for the emotional stability of workers and neighbors. .
Implications for small local governments:=
Impact on the emotional stability of workers and
neighbors:
Additional considerations:
Tha=
t 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 l=
ocal
governments can benefit significantly from the implementation of accountabi=
lity
models adapted to their realities, thus contributing to improving the quali=
ty
of life of their inhabitants and strengthening social stability.
Altho=
ugh
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 t=
heir
implications for small local governments and the emotional stability of wor=
kers
and neighbors:
Tha=
t is
to say,The s=
tudy
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:
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 comprehens=
ive
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 mus=
t be
implemented in a careful and thoughtful manner that can be applied in munic=
ipal
management.
In comparison with the results, the research of Lazos and Olivé (201=
6)
proposes a knowledge society 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 socie=
ty
are interrelated concepts. Knowledge is essential for results-based managem=
ent,
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 concert=
ed
strategic planning at the local level, together with the promotion of learn=
ing
and accountability in budget management, represents a unique opportunity to
improve the quality of life of local communities. By combining these elemen=
ts,
a more transparent, efficient and oriented public management model can be b=
uilt
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 c=
ould
have influenced the results obtained or the interpretations proposed.
Declaration of informed consent: The study was conduc=
ted
in accordance with the Code of ethics and good publishing practices.
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