<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2542-3088</journal-id>
<journal-title><![CDATA[Revista Arbitrada Interdisciplinaria Koinonía]]></journal-title>
<abbrev-journal-title><![CDATA[Koinonía]]></abbrev-journal-title>
<issn>2542-3088</issn>
<publisher>
<publisher-name><![CDATA[Fundación Koinonía]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2542-30882026000100004</article-id>
<article-id pub-id-type="doi">10.35381/r.k.v11i21.4890</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Rendición de cuentas para el fortalecimiento de la gestión pública en gobiernos municipales del Ecuador]]></article-title>
<article-title xml:lang="en"><![CDATA[Accountability for the strengthening of public management in municipal governments of Ecuador]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Campaña-Contreras]]></surname>
<given-names><![CDATA[Fernando Xavier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castillo-Hurtado]]></surname>
<given-names><![CDATA[Jimmy Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Comas-Rodríguez]]></surname>
<given-names><![CDATA[Raúl]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Batista-Hernández]]></surname>
<given-names><![CDATA[Noel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Bolivariana del Ecuador  ]]></institution>
<addr-line><![CDATA[Daule Guayas]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Bolivariana del Ecuador  ]]></institution>
<addr-line><![CDATA[Daule Guayas]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Bolivariana del Ecuador  ]]></institution>
<addr-line><![CDATA[Daule Guayas]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad Bolivariana del Ecuador  ]]></institution>
<addr-line><![CDATA[Durán Guayas]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<volume>11</volume>
<numero>21</numero>
<fpage>4</fpage>
<lpage>28</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2542-30882026000100004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2542-30882026000100004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2542-30882026000100004&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La rendición de cuentas en los gobiernos municipales del Ecuador es un reto para una gestión pública transparente y eficiente. El objetivo es analizar la rendición de cuentas como mecanismo para el fortalecimiento de la gestión pública en gobiernos municipales en Ecuador. Se aplicó un enfoque mixto, diseño no experimental y transversal con la aplicación de un cuestionario estructurado dirigido a 58 funcionarios públicos de 15 cantones. Los resultados muestran avances en cuanto al acceso a la información y el cumplimiento normativo, pero muestran debilidades en cuanto a la calidad de la información, a la incidencia real de la participación y a la rendición de cuentas institucional. Se concluye que la rendición de cuentas es un mecanismo importante para mejorar la gestión pública en los gobiernos locales, aunque dependerá de la capacidad institucional, de la cultura organizacional y del uso estratégico de las tecnologías de la información.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT Accountability in municipal governments in Ecuador is a challenge for transparent and efficient public management. The objective is to analyze accountability as a mechanism for strengthening public management in municipal governments in Ecuador. A mixed approach, non-experimental and cross-sectional design was applied with the application of a structured questionnaire addressed to 58 public officials from 15 cantons. The results show progress in terms of access to information and regulatory compliance but show weaknesses in terms of the quality of information, the real impact of participation and institutional accountability. It is concluded that accountability is an important mechanism to improve public management in local governments, although it will depend on institutional capacity, organizational culture and the strategic use of information technologies.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Transparencia]]></kwd>
<kwd lng="es"><![CDATA[participación]]></kwd>
<kwd lng="es"><![CDATA[gestión pública]]></kwd>
<kwd lng="es"><![CDATA[rendición de cuentas.]]></kwd>
<kwd lng="en"><![CDATA[Transparency]]></kwd>
<kwd lng="en"><![CDATA[participation]]></kwd>
<kwd lng="en"><![CDATA[public management]]></kwd>
<kwd lng="en"><![CDATA[accountability.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Abbasov]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[How Budget Transparency Affects Public]]></article-title>
<source><![CDATA[iBusines]]></source>
<year>2025</year>
<volume>17</volume>
<page-range>124-34</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Álvarez]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Angel]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Álvarez]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gobierno electrónico en la prestación de servicios públicos: el caso del Departamento de Catastro del GAD (Puerto López)]]></article-title>
<source><![CDATA[Revista INVECOM]]></source>
<year>2024</year>
<volume>4</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>1-10</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ardanaz]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Otálvaro]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Scartascini]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does information about citizen participation initiatives increase political trust?]]></article-title>
<source><![CDATA[World Development Bank]]></source>
<year>2023</year>
<volume>162</volume>
<page-range>106132</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Barreto Granada]]></surname>
<given-names><![CDATA[P. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Osorio Sanabria]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Análisis comparado de la adopción de gobierno abierto en países de América Latina]]></article-title>
<source><![CDATA[Boletín mexicano de derecho comparado]]></source>
<year>2020</year>
<volume>53</volume>
<numero>159</numero>
<issue>159</issue>
<page-range>911-49</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bazurto]]></surname>
<given-names><![CDATA[Y. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Saltos]]></surname>
<given-names><![CDATA[G. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Presupuesto participativo y su incidencia en la gestión del Gobierno Autónomo Descentralizado Municipal del cantón Portoviejo]]></article-title>
<source><![CDATA[Revista Espacios]]></source>
<year>2024</year>
<volume>45</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>136-50</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bower]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Bower]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Burnett]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Escott]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Hatton]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ehiyazaryan-White]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Monkhouse]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Early years teachers and digital literacies: Navigating a kaleidoscope of discourses]]></article-title>
<source><![CDATA[Education and Information Technologies]]></source>
<year>2020</year>
<volume>25</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>2415-26</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Breláz]]></surname>
<given-names><![CDATA[G. d.]]></given-names>
</name>
<name>
<surname><![CDATA[Teixeira]]></surname>
<given-names><![CDATA[M. A. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Open Government? Democracy and Transparency Backsliding in Latin America&#8217;s Populist Governments]]></article-title>
<source><![CDATA[Revista Del CLAD Reforma y Democracia]]></source>
<year>2024</year>
<volume>89</volume>
<page-range>73-103</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Carrillo]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Ramos]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ramos]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Barreras y facilitadores para la implementación de prácticas de economía circular en organizaciones de Ecuador]]></article-title>
<source><![CDATA[Prohominum]]></source>
<year>2025</year>
<volume>7</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>225-38</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Costales Montenegro]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Burbano]]></surname>
<given-names><![CDATA[Á.]]></given-names>
</name>
<name>
<surname><![CDATA[Ángel]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[EF]]></surname>
<given-names><![CDATA[S. V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Análisis de la gestión financiera y su impacto en la ejecución presupuestaria del gobierno autónomo descentralizado municipal del cantón Colta, caso Ecuador]]></article-title>
<source><![CDATA[Salud, Ciencia Y Tecnología - Serie De Conferencias]]></source>
<year>2024</year>
<volume>3</volume>
<page-range>1396</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[De la Torre]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Nuñez]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Transparencia en la administración pública municipal del Ecuador]]></article-title>
<source><![CDATA[Estudios de la gestión. Revista internacional de administración]]></source>
<year>2023</year>
<numero>14</numero>
<issue>14</issue>
<page-range>53-73</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Farhana]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Rozaimy]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Whether to Trust Local Government? : From the Good Governance Perspectives]]></article-title>
<source><![CDATA[Journal of Governance and Integrity]]></source>
<year>2023</year>
<volume>5</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>408-14</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gomez]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<source><![CDATA[Índice de Transparencia Activa de Gobiernos Autónomos Descentralizados Municipales 2022]]></source>
<year>2023</year>
<publisher-name><![CDATA[USAID]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Han]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Aryal]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Hwang]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Local governments&#700; accountability and public trust in Nepal: Does participation make a difference?]]></article-title>
<source><![CDATA[Asia &amp; the Pacific Policy Studies]]></source>
<year>2024</year>
<volume>11</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jáuregui Iparraguirre]]></surname>
<given-names><![CDATA[P. K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Impact of Digital Government on the Modernization of the State: Systematic Review]]></article-title>
<source><![CDATA[Revista Científica Visión de Futuro]]></source>
<year>2025</year>
<volume>29</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>107-25</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lnenicka]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Nikiforova]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Luterek]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Azeroual]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Ukpabi]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Valtenbergs]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Machova]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Transparency of open data ecosystems in smart cities: Definition and assessment of the maturity of transparency in 22 smart cities]]></article-title>
<source><![CDATA[Sustainable Cities and Society]]></source>
<year>2022</year>
<volume>82</volume>
<page-range>103906</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Morillo Revelo]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Morales Puruncaja]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Tobar Cazares]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gobierno digital en América Latina: ¿un reto de la gestión pública de gobierno abierto?]]></article-title>
<source><![CDATA[FIGEMPA: Investigación Y Desarrollo]]></source>
<year>2020</year>
<volume>10</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>32-41</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Niemann]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Hoppe]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[¿Should mayors be accountable for election promises? Effects of compulsory goal setting and reporting requirements on sustainability governance in four Latin American cities]]></article-title>
<source><![CDATA[Frontiers]]></source>
<year>2025</year>
<volume>7</volume>
<page-range>1-13</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pinilla]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Hernádez]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Governance and Fiscal Decentralisation in Latin America: An Empirical Approach]]></article-title>
<source><![CDATA[Economies]]></source>
<year>2024</year>
<volume>12</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>1-18</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Yomona]]></surname>
<given-names><![CDATA[K. O.]]></given-names>
</name>
<name>
<surname><![CDATA[Nina]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Sánchez]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Impacto de la contratación pública en la gestión de proyectos en Latinoamérica: una revisión sistemática]]></article-title>
<source><![CDATA[Revista Invecom]]></source>
<year>2025</year>
<volume>5</volume>
<numero>4</numero>
<issue>4</issue>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zindy]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evaluating the impact of digital governance in improving service delivery in Eastern Cape Municipalities]]></article-title>
<source><![CDATA[International Journal of Development and Sustainability]]></source>
<year>2024</year>
<volume>13</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>346-66</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
