Orlando Rimarachin Chupillon, Jose Manuel Delgado Bardales, Maridza Cárdenas Murrieta
DOI: 10.59427/rcli/2024/v24cs.2047-2056
Budgetary control, since the primary purpose is the creation of public value, this concept was perceived before the Second World War. The governments in turn implemented actions in favor of the population, but failed due to the incorrect actions of the people who were in charge. At the South American level, corruption, political interests and the low capacity of the people in charge of national, regional and local destinies prevailed. The importance of this research was to determine the most important concepts of public value, to determine the dimensions of public value, to determine the importance of measuring public value, to analyze the background of public value in works, and to identify the definitions of the variable. Through a bibliographic study of 22 articles from the Web of Science SciELO and Scopus. Concluding that, in order to ensure that the resources of organizations or the public sector are not wasted, the organization must be able to have an effective budgetary control mechanism. Therefore, budgetary control mechanisms are necessary to improve accountability in an organization.
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