Internal Control and Budget Execution in Peruvian Municipalities
Descripción del Articulo
The study examined the relationship between internal control and budget execution in Peruvian municipalities. A representative sample of 53 municipal workers from two Peruvian provinces was selected based on basic research and a quantitative correlational methodology. In contrast, standardized surve...
Autor: | |
---|---|
Formato: | artículo |
Fecha de Publicación: | 2024 |
Institución: | Universidad Cesar Vallejo |
Repositorio: | UCV-Institucional |
Lenguaje: | inglés |
OAI Identifier: | oai:repositorio.ucv.edu.pe:20.500.12692/168002 |
Enlace del recurso: | https://nano-ntp.com/index.php/nano/article/view/4675/3622 https://hdl.handle.net/20.500.12692/168002 https://doi.org/10.62441/nano-ntp.vi.4675 |
Nivel de acceso: | acceso abierto |
Materia: | Internal control Execution Municipalities Budget https://purl.org/pe-repo/ocde/ford#5.06.02 |
id |
UCVV_5481484fd4672b1ab2eaabd2f3aea860 |
---|---|
oai_identifier_str |
oai:repositorio.ucv.edu.pe:20.500.12692/168002 |
network_acronym_str |
UCVV |
network_name_str |
UCV-Institucional |
repository_id_str |
3741 |
dc.title.es_PE.fl_str_mv |
Internal Control and Budget Execution in Peruvian Municipalities |
title |
Internal Control and Budget Execution in Peruvian Municipalities |
spellingShingle |
Internal Control and Budget Execution in Peruvian Municipalities Alvarado Leguia, Angela Andrea Internal control Execution Municipalities Budget https://purl.org/pe-repo/ocde/ford#5.06.02 |
title_short |
Internal Control and Budget Execution in Peruvian Municipalities |
title_full |
Internal Control and Budget Execution in Peruvian Municipalities |
title_fullStr |
Internal Control and Budget Execution in Peruvian Municipalities |
title_full_unstemmed |
Internal Control and Budget Execution in Peruvian Municipalities |
title_sort |
Internal Control and Budget Execution in Peruvian Municipalities |
author |
Alvarado Leguia, Angela Andrea |
author_facet |
Alvarado Leguia, Angela Andrea |
author_role |
author |
dc.contributor.author.fl_str_mv |
Alvarado Leguia, Angela Andrea |
dc.subject.es_PE.fl_str_mv |
Internal control Execution Municipalities Budget |
topic |
Internal control Execution Municipalities Budget https://purl.org/pe-repo/ocde/ford#5.06.02 |
dc.subject.ocde.es_PE.fl_str_mv |
https://purl.org/pe-repo/ocde/ford#5.06.02 |
description |
The study examined the relationship between internal control and budget execution in Peruvian municipalities. A representative sample of 53 municipal workers from two Peruvian provinces was selected based on basic research and a quantitative correlational methodology. In contrast, standardized surveys and questionnaires were employed as data collection instruments. These were evaluated for content and construct validity, as well as reliability, through the use of Cronbach's alpha to ascertain the internal consistency of the questionnaires. The results demonstrate that all the variables under investigation, including internal control, control environment, risk assessment, control activities, information and communication, and supervision, are significantly correlated with budget execution. These notable correlations indicate that enhancements in these domains could have a favorable influence on budget execution. |
publishDate |
2024 |
dc.date.accessioned.none.fl_str_mv |
2025-08-18T19:58:29Z |
dc.date.available.none.fl_str_mv |
2025-08-18T19:58:29Z |
dc.date.issued.fl_str_mv |
2024 |
dc.type.es_PE.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
dc.identifier.issn.none.fl_str_mv |
2235-2074 |
dc.identifier.uri.none.fl_str_mv |
https://nano-ntp.com/index.php/nano/article/view/4675/3622 https://hdl.handle.net/20.500.12692/168002 |
dc.identifier.doi.none.fl_str_mv |
https://doi.org/10.62441/nano-ntp.vi.4675 |
identifier_str_mv |
2235-2074 |
url |
https://nano-ntp.com/index.php/nano/article/view/4675/3622 https://hdl.handle.net/20.500.12692/168002 https://doi.org/10.62441/nano-ntp.vi.4675 |
dc.language.iso.es_PE.fl_str_mv |
eng |
language |
eng |
dc.relation.ispartofseries.none.fl_str_mv |
Nanotechnology Perceptions;Vol.20, S16 (2024) |
dc.relation.uri.es_PE.fl_str_mv |
https://nano-ntp.com/index.php/nano/article/view/4675/3622 |
dc.relation.isPartOf.es_PE.fl_str_mv |
urn:issn: 2235-2074 |
dc.rights.es_PE.fl_str_mv |
info:eu-repo/semantics/openAccess |
dc.rights.uri.es_PE.fl_str_mv |
https://creativecommons.org/licenses/by/4.0/ |
eu_rights_str_mv |
openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0/ |
dc.format.es_PE.fl_str_mv |
application/pdf |
dc.publisher.es_PE.fl_str_mv |
Peruvian Institute of Applied Sciences |
dc.publisher.country.es_PE.fl_str_mv |
PE |
dc.source.es_PE.fl_str_mv |
Repositorio Institucional - UCV Universidad César Vallejo |
dc.source.none.fl_str_mv |
reponame:UCV-Institucional instname:Universidad Cesar Vallejo instacron:UCV |
instname_str |
Universidad Cesar Vallejo |
instacron_str |
UCV |
institution |
UCV |
reponame_str |
UCV-Institucional |
collection |
UCV-Institucional |
bitstream.url.fl_str_mv |
https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/3/license.txt https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/1/AC_Alvarado_LAA.pdf https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/2/Alvarado_LAA.pdf https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/4/AC_Alvarado_LAA.pdf.txt https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/6/Alvarado_LAA.pdf.txt https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/5/AC_Alvarado_LAA.pdf.jpg https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/7/Alvarado_LAA.pdf.jpg |
bitstream.checksum.fl_str_mv |
8a4605be74aa9ea9d79846c1fba20a33 865c125e468ca3b9f04d049b16647ce7 249dba19177cc002fbec882644b4887c ffcb121e5bb4ca53dabfe0a386e0478e c74223d57cb4823bf5c8a4bd066a70b0 fec262d62bef5f58924dfb23513f29b7 e066889df79ccc501b2ebeee3c972bdd |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Repositorio de la Universidad César Vallejo |
repository.mail.fl_str_mv |
repositorio@ucv.edu.pe |
_version_ |
1840898836107624448 |
spelling |
Alvarado Leguia, Angela Andrea2025-08-18T19:58:29Z2025-08-18T19:58:29Z20242235-2074https://nano-ntp.com/index.php/nano/article/view/4675/3622https://hdl.handle.net/20.500.12692/168002https://doi.org/10.62441/nano-ntp.vi.4675The study examined the relationship between internal control and budget execution in Peruvian municipalities. A representative sample of 53 municipal workers from two Peruvian provinces was selected based on basic research and a quantitative correlational methodology. In contrast, standardized surveys and questionnaires were employed as data collection instruments. These were evaluated for content and construct validity, as well as reliability, through the use of Cronbach's alpha to ascertain the internal consistency of the questionnaires. The results demonstrate that all the variables under investigation, including internal control, control environment, risk assessment, control activities, information and communication, and supervision, are significantly correlated with budget execution. These notable correlations indicate that enhancements in these domains could have a favorable influence on budget execution.TrujilloEscuela de PosgradoGestión de Políticas Públicas y del TerritorioEducación y calidad educativaApoyo a la reducción de brechas y carencias en la educación en todos sus nivelesAlianza para lograr los objetivosPRESENCIALapplication/pdfengPeruvian Institute of Applied SciencesPENanotechnology Perceptions;Vol.20, S16 (2024)https://nano-ntp.com/index.php/nano/article/view/4675/3622urn:issn: 2235-2074info:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by/4.0/Repositorio Institucional - UCVUniversidad César Vallejoreponame:UCV-Institucionalinstname:Universidad Cesar Vallejoinstacron:UCVInternal controlExecutionMunicipalitiesBudgethttps://purl.org/pe-repo/ocde/ford#5.06.02Internal Control and Budget Execution in Peruvian Municipalitiesinfo:eu-repo/semantics/articleDoctorado en Gestión Pública y GobernabilidadUniversidad César Vallejo. Facultad de Ciencias EmpresarialesDoctora en Gestión Pública y Gobernabilidad417068https://purl.org/pe-repo/renati/level#doctorLICENSElicense.txtlicense.txttext/plain; charset=utf-81748https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/3/license.txt8a4605be74aa9ea9d79846c1fba20a33MD53ORIGINALAC_Alvarado_LAA.pdfAC_Alvarado_LAA.pdfapplication/pdf206341https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/1/AC_Alvarado_LAA.pdf865c125e468ca3b9f04d049b16647ce7MD51Alvarado_LAA.pdfAlvarado_LAA.pdfapplication/pdf383795https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/2/Alvarado_LAA.pdf249dba19177cc002fbec882644b4887cMD52TEXTAC_Alvarado_LAA.pdf.txtAC_Alvarado_LAA.pdf.txtExtracted texttext/plain47227https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/4/AC_Alvarado_LAA.pdf.txtffcb121e5bb4ca53dabfe0a386e0478eMD54Alvarado_LAA.pdf.txtAlvarado_LAA.pdf.txtExtracted texttext/plain1386https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/6/Alvarado_LAA.pdf.txtc74223d57cb4823bf5c8a4bd066a70b0MD56THUMBNAILAC_Alvarado_LAA.pdf.jpgAC_Alvarado_LAA.pdf.jpgGenerated Thumbnailimage/jpeg7574https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/5/AC_Alvarado_LAA.pdf.jpgfec262d62bef5f58924dfb23513f29b7MD55Alvarado_LAA.pdf.jpgAlvarado_LAA.pdf.jpgGenerated Thumbnailimage/jpeg5172https://repositorio.ucv.edu.pe/bitstream/20.500.12692/168002/7/Alvarado_LAA.pdf.jpge066889df79ccc501b2ebeee3c972bddMD5720.500.12692/168002oai:repositorio.ucv.edu.pe:20.500.12692/1680022025-08-18 22:32:30.396Repositorio de la Universidad César Vallejorepositorio@ucv.edu.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 |
score |
13.894945 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).