Oscar Juniors Cornejo Quispe
DOI: 10.59427/rcli/2023/v23cs.1899-1906
The main objective of this research was to identify and analyze the factors involved in the level of compliance with the budget for results in Latin America, as specific objectives 1, to identify and analyze the factors involved in the level of compliance with the budget programs in Latin America, and as specific objective 2, to identify and analyze the factors involved in the level of compliance with incentives for municipal management in Latin America. Regarding the methodology, the present investigation was of the type, basic, descriptive, with a qualitative approach, I use the method of systematic review of the literature, the sample consisted of 19 review articles. The results allowed us to know that there are various factors that are determinant in the level of compliance with the budget for results, training being the most influential factor, representing 42% of the scientific articles reviewed, followed by greater participation of public actors, corruption and leadership with 11% and finally the factors, operational objectives, contribution to programs, processes, current expense projects, investment projects, alignment of projects and processes, project prioritization, project and process management, unit management, Expenditure evaluation, compliance indicator, formulation strategy, insufficient administrative and assistance staff, with 5%. Regarding the conclusions, it was possible to determine that the most important factor in the level of compliance with the budget for results is training, representing 42% of the results obtained from the 19 authors analyzed.
Pág 1899-1906, 21 Sep