Resumen

TREJO MINAYA, Jennia Emperatriz  y  PENALVER HIGUERA, Manuel José. Budgeting for results in the public sector. Revista InveCom [online]. 2025, vol.5, n.2, e502007.  Epub 15-Feb-2025. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.12738733.

Various social actors agree that public administration is highly dissatisfactory due to slow, costly, corrupt, and low-quality services, along with inefficient use of resources. In recent decades, there has been renewed interest in results-based budgeting to enhance the effectiveness of public policies. Numerous governments are adopting this approach to optimize financial management. The study is defined as theoretical or fundamental, based on the collection and analysis of information from a truthful perspective. This type of study strengthens the theoretical and scientific foundations of the proposed variables, serving as a reference for future practical or applied studies. Additionally, it will contribute to advancing scientific knowledge in the area of Results-Based Budgeting in public administration organizations, allowing further development of theoretical approaches based on the obtained results. The research is characterized as descriptive, focusing on the interpretation and description of reality. Detailed description was crucial as it enabled a characterization of the investigated reality through documentary review. The results-based budgeting approach has become a consolidated tool in governmental management, especially in the United States, focusing resource allocation on specific goals and measurable achievements. Citizen participation is crucial for decision-making regarding resource distribution, aiming to reduce social, economic, and environmental inequalities.

Palabras clave : budget; public administration; financial management.

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