La gobernanza y la optimización del gasto público. Una revisión de literatura

Governance and optimization of public expenditure: A literature review

Roibert Pepito Mendoza Reyna , Lindon Vela Meléndez , Juan Diego Dávila Cisneros

Suma de Negocios, 15(32), 59-69, enero-junio 2024, ISSN 2215-910X

https://doi.org/10.14349/sumneg/2024.V15.N32.A7

Recibido: 6 de febrero de 2024
Aceptado: 30 de marzo de 2024
Online: 19 de abril de 2024

Resumen

Introducción/Objetivo: La sociedad demanda una gestión de calidad de los recursos públicos. Este estudio tiene como objetivo conocer el estado del arte sobre la relación entre la gobernanza y la optimización del gasto público.

Metodología: Se realizó un análisis bibliométrico en Scopus para explorar la evolución del tema y después una revisión sistemática en Scopus, WOS y Dimensions, para seleccionar estudios empíricos sobre la relación gobernanza-gasto público mediante criterios de calidad. Se aplicó el diagrama Prisma.

Resultados: El análisis bibliométrico revela un creciente interés investigativo desde 2011, con autores clave como Baldersheim, Canh y Ståhlberg. Se cumplieron leyes bibliométricas y el análisis semántico identificó clústeres que vinculan gobernanza y eficiencia del gasto. La revisión sistemática encontró un consenso generalizado: una buena gobernanza (efectividad, transparencia, control de corrupción y participación ciudadana) optimiza los resultados del gasto público. Los hallazgos empíricos convergen en cinco bloques principales: gobernanza como catalizador del impacto del gasto público, gobernanza para una mayor eficiencia sectorial del gasto, gasto público pro-pobre y gobernanza, rol moderador de las instituciones y la calidad de la gobernanza, y mecanismos de gobernanza para optimizar la gestión financiera pública.

Conclusiones: Existe un sólido respaldo teórico y empírico en cuanto a que incorporar principios de gobernanza democrática, participativa y transparente es clave para canalizar eficientemente el gasto público hacia el desarrollo económico y social. Futuras investigaciones deben examinar el peso relativo de las dimensiones de gobernanza y su impacto en la asignación óptima del gasto entre sectores.


Palabras clave:
Bibliometría,
gestión pública,
gobernanza,
gasto público,
transparencia,
Perú.

Códigos JEL:
H53, H54, H11, I18.

Abstract

Introduction/Objective: This study aims to explore the current state of knowledge regarding the relationship between governance and the optimization of public expenditure.

Methodology: A bibliometric analysis was conducted in Scopus to examine the evolution of the topic, followed by a systematic review in Scopus, WOS, and Dimensions. Empirical studies addressing the relationship between governance and public expenditure were selected using rigorous quality criteria. The Prisma diagram was applied for the systematic review.

Results: The bibliometric analysis revealed a growing research interest since 2011, highlighting the contributions of key authors such as Baldersheim, Canh, and Ståhlberg. Compliance with bibliometric laws was observed, and semantic analysis identified clusters linking governance with expenditure efficiency. The systematic review uncovered a widespread consensus: good governance, characterized by effectiveness, transparency, corruption control, and citizen participation, leads to an optimization of public expenditure outcomes. Empirical findings converge on five main blocks: governance as a catalyst for the impact of public expenditure, governance for greater sectoral efficiency of expenditure, public expenditure targeting vulnerable populations and associated governance, the moderating role of institutions and governance quality, and governance mechanisms to optimize public financial management.

Conclusions: There is solid theoretical and empirical support indicating that the incorporation of principles of democratic, participatory, and transparent governance is crucial for efficiently directing public expenditure towards economic and social development. Future research should examine the relative weight of the various dimensions of governance and their impact on the optimal allocation of expenditure across different sectors.


Keywords:
Bibliometrics,
public management,
governance,
public expenditure,
transparency,
Peru.

Artículo Completo
Bibliografía

Abdulwahhab, M. T., Al-Dulaimi, A. A. K., & Alkfaajy, E. J. A. (2021). Using Governance Mechanisms to Raise the Efficiency of Internal Control Performance to Confront Government Corruption in Iraq: An Empirical Study. Webology, 18(2), 1278-1294. https://doi.org/10.14704/WEB/V18I2/WEB18389

Alassa, M., Bergaly, K. C., & Nourou, M. (2022). Allocation of Public Expenditure on Agriculture in Sub-Saharan Africa: The Importance of Democracy and Quality of Governance. https://doi.org/10.5281/ZENODO.6407408

Albassam, B. A. (2022). Government spending and economic growth in the Middle East and North Africa region. International Review of Administrative Sciences, 88(4), 1124-1140. https://doi.org/10.1177/0020852320969802

Alimi, R. S. (2023). The Moderating Effect of Institutions in Government Expenditures—Economic Development Nexus in ECOWAS Countries. Asian Journal of Economics, Business and Accounting, 23(22), 318-337. https://doi.org/10.9734/ajeba/2023/v23i221155

Álvarez González, C. E., Mendoza Espinoza, M. E., & Zúñiga Castillo, A. J. (2022). Análisis comparativo de la calidad del gasto de las municipalidades de Lima Metropolitana periodo 2019-2021. Revista Ñeque, 5(12), 307-322. https://doi.org/10.33996/revistaneque.v5i12.82

Araújo, J., & Arencibia, R. (2002). Informetría, bibliometría y cienciometría: aspectos teórico-prácticos. http://scielo.sld.cu/scielo.php?pid=s1024-94352002000400004&script=sci_arttext&tlng=pt

Arewa, A. (2023). Budget Trends, Poverty Reduction and COVID-19: United States of America and Nigeria as Case Studies. Open Journal of Social Sciences, 11(05), 501-536. https://doi.org/10.4236/jss.2023.115031

Báez, A. (2023). Gobernanza: estado del arte. Estudios de la Gestión: Revista Internacional de Administración, 13, Article 13. https://doi.org/10.32719/25506641.2023.13.6

Bahaddi, T., & Karim, M. (2017). Impact of Public Expenditure on the Growth in Morocco: Role of Governance. International Journal of Economics and Finance, 9(4), 12. https://doi.org/10.5539/ijef.v9n4p12

Baldersheim, H., & Ståhlberg, K. (2021). From guided democracy to multi-level governance: Trends in central-local relations in the Nordic Countries. En Regulating Local Authorities: Emerg. Patterns of Central Control (pp. 74-90). Taylor and Francis; Scopus. https://doi.org/10.4324/9781315039350-5

Ben Mimoun, M., & Raies, A. (2022). Is social spending pro-poor in developing countries? The role of governance and political freedom. Poverty and Public Policy, 14(3), 214-241. Scopus. https://doi.org/10.1002/pop4.347

Bruce Doern, G., Prince, M. J., & Schultz, R. J. (2014). Rules and unruliness: Canadian regulatory democracy, governance, capitalism, and welfarism. En Rules and Unruliness: Can. Reg. Dem., Govern., Cap., and Welf. (p. 397). McGill University; Scopus. https://www.scopus.com/inward/record.uri?eid=2-s2.0-84942796557&partnerID=40&md5=a390a853b97f6544719e26af7ecb9023

Corzo Domínguez, C. E., Flores Martínez, N., & Pérez, I. (2022). El estado del arte, ¿necesidad o necedad? Opción: Revista de Ciencias Humanas y Sociales, extra 29, 139-153. https://dialnet.unirioja.es/servlet/articulo?codigo=8697029

De Magalhães, C. (2012). Business Improvement Districts and the recession: Implications for public realm governance and management in England. Progress in Planning, 77(4), 143-177. Scopus. https://doi.org/10.1016/j.progress.2012.03.002

Díaz Herrera, C., & Moyano Díaz, E. (2023). Bibliometría y semántica en revistas de ciencias sociales del siglo XXI. Revista General de Información y Documentación, 33(1), 115-146. https://doi.org/10.5209/rgid.89226

Dijkstra, A. G. (2004). Governance for sustainable poverty reduction: The social fund in Nicaragua. Public Administration and Development, 24(3), 197-211. Scopus. https://doi.org/10.1002/pad.297

Dinh Thanh, S., Hart, N., & Canh, N. P. (2020). Public spending, public governance and economic growth at the Vietnamese provincial level: A disaggregate analysis. Economic Systems, 44(4). Scopus. https://doi.org/10.1016/j.ecosys.2020.100780

Donnellan, A. (2007). Is the National Water Commission an appropriate institutional and governance structure to address the fundamental requirements of the water and irrigation industry in Australia? Environmentalist, 27(1), 13-23. Scopus. https://doi.org/10.1007/s10669-007-9009-8

Dos Santos, R. R., & Rover, S. (2019). Influence of public governance on the efficiency in the allocation of public resources. Revista de Administraçao Publica, 53(4), 732-752. Scopus. https://doi.org/10.1590/0034-761220180084x

Dzhumashev, R. (2014). Corruption and growth: The role of governance, public spending, and economic development. Economic Modelling, 37, 202-215. Scopus. https://doi.org/10.1016/j.econmod.2013.11.007

Elhilali, C. (2023). The general budget in the Kingdom of Saudi Arabia: Between the governance requirements and financial sustainability. Access to Justice in Eastern Europe, 6(special issue). Scopus. https://doi.org/10.33327/AJEE-18-6S006

Espinoza-Angulo, L. (2023). Análisis de factores que influyen en la ejecución presupuestal de las municipalidades en Perú para el año 2022: un estudio multidimensional. Gestionar: revista de empresa y gobierno, 3(4), Article 4. https://doi.org/10.35622/j.rg.2023.04.001

Fazekas, M., & Czibik, Á. (2021). Measuring regional quality of government: The public spending quality index based on government contracting data | EndNote Click. https://click.endnote.com/viewer?doi=10.1080%2F00343404.2021.1902975&token=WzM4MDU0MTAsIjEwLjEwODAvMDAzNDM0MDQuMjAyMS4xOTAyOTc1Il0.hm01dl8SPIY40z8-q-BG5WECsno

Greer, A., & Hoggett, P. (1997). Patterns of governance in local public spending bodies. International Journal of Public Sector Management, 10(3), 214-227. Scopus. https://doi.org/10.1108/09513559710166066

Guerra, E. (2002). Citizenship knows no age: Children’s participation in the governance and municipal budget of Barra Mansa, Brazil. Environment and Urbanization, 14(2), 71-84. Scopus. https://doi.org/10.1177/095624780201400206

Haider, A., Ud Din, M., & Ghani, E. (2011). Consequences of political instability, governance and bureaucratic corruption on inflation and growth: The case of Pakistan. Pakistan Development Review, 50(4), 773-807. Scopus. https://doi.org/10.30541/v50i4iipp.773-807

Hu, B., & Mendoza, R. U. (2013). Public Health Spending, Governance and Child Health Outcomes: Revisiting the Links. Journal of Human Development and Capabilities, 14(2), 285-311. Scopus. https://doi.org/10.1080/19452829.2013.765392

Huber, E., & Stephens, J. D. (2000). Partisan governance, women’s employment, and the social democratic service state. American Sociological Review, 65(3), 323-342. Scopus. https://doi.org/10.2307/2657460

James, O. (2004). The UK core executive’s use of public service agreements as a tool of governance. Public Administration, 82(2), 397-419. Scopus. https://doi.org/10.1111/j.0033-3298.2004.00400.x

Kafczyk, T., & Hämel, K. (2024). Challenges and opportunities in strengthening primary mental healthcare for older people in India: A qualitative stakeholder analysis. BMC Health Services Research, 24(1), 206. https://doi.org/10.1186/s12913-024-10622-y

Kim, Y., & Kim, J. H. (2022). What drives variations in public health and social services expenditures? The association between political fragmentation and local expenditure patterns. The European Journal of Health Economics, 23(5), 781-789. https://doi.org/10.1007/s10198-021-01394-x

Klakegg, O. J., Williams, T., Magnussen, O. M., & Glasspool, H. (2008). Governance Frameworks for Public Project Development and Estimation. Project Management Journal, 39(1_suppl), S27-S42. https://doi.org/10.1002/pmj.20058

Konte, M. (2021a). How do education resources respond to the quality of local governance in Africa? Review of Development Economics, 25(3), 1538-1557. https://doi.org/10.1111/rode.12770

Konte, M. (2021b). How do education resources respond to the quality of local governance in Africa? Review of Development Economics, 25(3), 1538-1557. Scopus. https://doi.org/10.1111/rode.12770

Krissadee, P., & Pathranarakul, P. (2022). Determinants of the budgetary transparency of public finance in Thailand’s educational sector. J. for Global Business Advancement, 15(1), 18. https://doi.org/10.1504/JGBA.2022.127207

Kyriacou, A. P., & Roca-Sagalés, O. (2021). Does decentralising public procurement affect the quality of governance? Evidence from local government in Europe. Local Government Studies, 47(2), 208-233. Scopus. https://doi.org/10.1080/03003930.2020.1729749

Lien, N. P. (2018). How Does Governance Modify the Relationship between Public Finance and Economic Growth: A Global Analysis. VNU Journal of Science: Economics and Business, 34(5E). https://doi.org/10.25073/2588-1108/vnueab.4165

Londoño Palacio, O. L., Maldonado Granados, L. F., & Calderón Villafáñez, L. C. (2014). Guías para construir estados del arte. Ministerio de Educación. https://repositorio.minedu.gob.pe/handle/20.500.12799/4637

Macetas Aguilar, D. (2020). Análisis de la eficiencia del gasto en salud regional en Perú entre 2009 y 2018, ¿realmente estamos haciendo más con menos? Universidad Peruana de Ciencias Aplicadas (UPC). https://repositorioacademico.upc.edu.pe/handle/10757/652187

Makuta, I., & O’Hare, B. (2015). Quality of governance, public spending on health and health status in Sub Saharan Africa: A panel data regression analysis. BMC Public Health, 15(1). Scopus. https://doi.org/10.1186/s12889-015-2287-z

Medina Castillo, O. V. (2020). La ejecución presupuestal y su relación en el manejo de la epidemia COVID – 19 bajo el decreto de urgencia 051-2020 en las regiones del Perú. Universidad Nacional San Agustín de Arequipa. https://repositorio.unsa.edu.pe/items/6a65238a-eb50-49b6-aad5-acf338aa049a

Mogues, T., & Erman, A. (2020). Institutional arrangements to make public spending responsive to the poor: When intent meets political economy realities. Development Policy Review, 38(1), 100-123. https://doi.org/10.1111/dpr.12406

Mohanty, R. K., & Bhanumurthy, N. R. (2021). Assessing public expenditure efficiency at the subnational level in India: Does governance matter? Journal of Public Affairs, 21(2). Scopus. https://doi.org/10.1002/pa.2173

Mumuni, S., & Njong, A. M. (2023). Public sector spending, governance, and economic growth in Sub-Saharan Africa. Journal of Economics and Management (Poland), 45(1), 147-181. Scopus. https://doi.org/10.22367/jem.2023.45.08

Nabieu, G. A. A., Bokpin, G. A., Osei, A. K., & Asuming, P. O. (2021). The effects of fiscal governance on fiscal performance in Sub-Saharan Africa. International Journal of Finance and Economics, 26(4), 5746-5761. Scopus. https://doi.org/10.1002/ijfe.2091

Nguyen, V. B. (2022). Counter-cyclical fiscal policy in developed countri es: Does governance hinder? Prague Economic Papers, 31(6), 482-508. Scopus. https://doi.org/10.18267/j.pep.814

Ogbuabor, D. C., & Onwujekwe, O. E. (2019). Governance of tuberculosis control programme in Nigeria. Infectious Diseases of Poverty, 8(1). Scopus. https://doi.org/10.1186/s40249-019-0556-2

Patrick, D. P., Gilbert, N. A., Gerard, T., Orfe, C. N., & Salim, N. A. A. (2023). Is the effect of disaggregated public spending on unemployment reinforced by governance in Cameroon? Asian Journal of Empirical Research, 13(1), 1-13. https://doi.org/10.55493/5004.v13i1.4746

Pérez Segura, C. (2023). El estado del arte. Con-Ciencia. Boletín Científico de la Escuela Preparatoria No. 3, 10(20), 31-35. https://doi.org/10.29057/prepa3.v10i20.11109

PNUD. (2022). Fortalecimiento de la gobernabilidad democrática a través del diálogo | Programa de las Naciones Unidas para el Desarrollo. UNDP. https://www.undp.org/es/peru/projects/fortalecimiendo-de-la-gobernabilidad-democr%C3%A1tica-trav%C3%A9s-del-di%C3%A1logo

Pradhan, B. K., Yadav, S., Ghosh, J., & Prashad, A. (2023). Achieving the Sustainable Development Goals (SDGs) in the Indian State of Odisha: Challenges and opportunities. World Development Sustainability, 3, 100078. https://doi.org/10.1016/j.wds.2023.100078

PUCP. (2021, febrero 2). La percepción de la corrupción en el Perú en los últimos años. IDEHPUCP. https://idehpucp.pucp.edu.pe/analisis1/la-percepcion-de-la-corrupcion-en-el-peru-en-los-ultimos-anos/

Rajkumar, A. S., & Swaroop, V. (2008). Public spending and outcomes: Does governance matter? Journal of Development Economics, 86(1), 96-111. Scopus. https://doi.org/10.1016/j.jdeveco.2007.08.003

Ross, A., & Crossan, K. (2012). A review of the influence of corporate governance on the banking crises in the United Kingdom and Germany. Corporate Governance, 12(2), 215-225. Scopus. https://doi.org/10.1108/14720701211214098

Sagarik, D. (2019). Governance, public spending, and development: Assessing Asian countries’ performance. Public Policy and Administration, 18(4), 547-559. Scopus. https://doi.org/10.13165/VPA-19-18-4-13

Silvia, N. C., & Adela, D. (2014). Romanian Public Sector Transparency Approached by E-governance. Procedia Economics and Finance, 15, 414-420. https://doi.org/10.1016/S2212-5671(14)00470-5

Stafford, A., & Stapleton, P. (2022). The impact of hybridity on PPP governance and related accountability mechanisms: The case of UK education PPPs. Accounting, Auditing and Accountability Journal, 35(3), 950-980. Scopus. https://doi.org/10.1108/AAAJ-12-2019-4324

Suryadarma, D. (2012). How corruption diminishes the effectiveness of public spending on education in Indonesia. Bulletin of Indonesian Economic Studies, 48(1), 85-100. https://doi.org/10.1080/00074918.2012.654485

Sutrisna, I. W. (2020). Partisipasi Masyarakat Dalam Kebijakan Anggaran Daerah. Jurnal Ilmiah Cakrawarti, 1(2), 30-37. https://doi.org/10.47532/jic.v1i2.14

Urbizagastegui-Alvarado, R. (2021). La bibliometría brasilera y el modelo de difusión de innovaciones. Ciência da Informação, 50(2), Article 2. https://doi.org/10.18225/ci.inf.v50i2.5231

Wardhani, R., Rossieta, H., & Martani, D. (2017). Good governance and the impact of government spending on performance of local government in Indonesia. International Journal of Public Sector Performance Management, 3(1), 77-102. Scopus. https://doi.org/10.1504/IJPSPM.2017.082503

Wu, A. M. (2013). How does decentralized governance work? Evidence from China. Journal of Contemporary China, 22(81), 379-393. Scopus. https://doi.org/10.1080/10670564.2012.748958

Yermachenko, V. (2023). Theory and practice of public management of smart infrastructure in the conditions of the digital society’ development: Socio-economic aspects. Economic Affairs, 68(1). https://doi.org/10.46852/0424-2513.1.2023.29

Zerbinati, S. (2012). Multi-level governance and EU structural funds: An entrepreneurial local government perspective. Local Government Studies, 38(5), 577-597. Scopus. https://doi.org/10.1080/03003930.2011.649914

PDF
EPUB
Métricas

Dimensions

PlumX


Instituciones

Universidad Cesar Vallejo, Chiclayo, Perú.
Universidad Nacional Pedro Ruiz Gallo, Lambayeque, Perú.
Copyright © 2024. Fundación Universitaria Konrad Lorenz, Colombia

(Visited 591 times, 14 visits today)