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tesis de maestría
The present study examines the influence of budget cycle management on budget execution in the District Municipality of Alto Nanay during 2021. An applied, non-experimental design was used, with a census sample of 24 employees surveyed through a structured Likert-scale questionnaire. Statistical analysis employed nonparametric tests (Spearman and Kendall) to identify associations between administrative practices and execution levels. The results confirm the general hypothesis: there is a positive, medium-to-high magnitude correlation between budget management and effective execution (ρ=0.62; p=0.002). By stages, certification (ρ=0.58; p=0.003), commitment (ρ=0.54; p=0.006), accrual (ρ=0.50; p=0.014), and payment (ρ=0.56; p=0.004) show significant associations with budget execution. The convergence with Kendall’s coefficients reinforces the stability of these findings. Substantivel...