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Revista Pulso Científico
Article . 2026 . Peer-reviewed
License: CC BY NC ND
Data sources: Crossref
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
Revista Pulso Científico
Article . 2026 . Peer-reviewed
License: CC BY NC ND
Data sources: Crossref
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Gobernanza administrativa y cumplimiento normativo en sistemas de finanzas públicas

Authors: Diana Patricia Castro Cedeño; Kennya Nahomy Gonzalez Sanchez; Vianka Maholy Acosta Quijije;

Gobernanza administrativa y cumplimiento normativo en sistemas de finanzas públicas

Abstract

La gobernanza administrativa y el cumplimiento normativo son elementos fundamentales para garantizar la eficiencia, transparencia y sostenibilidad de los sistemas de finanzas públicas. Sin embargo, diversas instituciones públicas enfrentan limitaciones relacionadas con la articulación entre planificación, control interno, transparencia financiera y observancia del marco regulatorio, lo que afecta el desempeño institucional y la calidad de la gestión financiera. En este contexto, el objetivo del estudio fue analizar la relación entre la gobernanza administrativa y el cumplimiento normativo en los sistemas de finanzas públicas. La investigación se desarrolló bajo un enfoque cuantitativo, con alcance descriptivo y correlacional, mediante un diseño no experimental y longitudinal retrospectivo. La información se recopiló a través de una revisión sistemática de 52 documentos científicos e informes técnicos publicados entre 2022 y 2026, construyéndose una matriz de 312 registros y 18 indicadores. Los resultados evidenciaron medias de 4,12 para gobernanza administrativa y 4,05 para cumplimiento normativo; además, se identificó una correlación positiva alta entre ambas variables (r = 0,842; p < 0,001). El análisis factorial explicó el 78,46% de la varianza total, mientras que la regresión múltiple presentó un coeficiente de determinación de R² = 0,734, destacando a la gobernanza administrativa (β = 0,418) y al cumplimiento normativo (β = 0,331) como los principales predictores del desempeño institucional. Estos hallazgos demuestran que el fortalecimiento de la gobernanza administrativa favorece la transparencia financiera, el cumplimiento regulatorio y la eficiencia de los sistemas de finanzas públicas.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average