Relationship between Public Budget and the Quality of Public Spending in the Regional Government of San Martín
DOI:
https://doi.org/10.51252/race.v5i1.1503Keywords:
Budget execution, public financial management, spending efficiency, institutional performance, regional public administrationAbstract
This study aimed to determine the relationship between public budgeting and the quality of public spending in the Regional Government of San Martín during the period 2021–2024. The research adopted a quantitative approach, applied type, with a non-experimental, cross-sectional, and correlational design. The population consisted of staff members from the Planning and Budget Management Office, from which a probabilistic sample of 82 participants was selected. Data collection was carried out through structured surveys using a five-point Likert scale, along with documentary analysis of official budgetary information. Data processing was conducted using descriptive and inferential statistics, applying Spearman’s rho correlation coefficient due to the non-normal distribution of the data. The results revealed a very high and statistically significant positive correlation between public budgeting and the quality of public spending (ρ = 0.809; p < 0.01), indicating that higher levels of budget execution and appropriate budget composition are associated with improved quality of public spending. It is concluded that budgetary management constitutes a key determining factor in enhancing the quality of public spending at the regional government level.
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Copyright (c) 2026 Jhonn Sinyer Ilatoma-Díaz, Gabriela Sofia Nolasco-Trigoso, Jim Kenny Verona-Guerrero, Olga Adriana Arévalo-Cueva
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