Presupuesto participativo como herramienta de gestión financiera en el Gobierno Autónomo Descentralizado del cantón San Miguel, provincia Bolívar, año 2023.

The study carried out is aimed at fulfilling the general objective, which is to evaluate participatory budgeting as a tool for improving financial management in the Decentralized Autonomous Government of the San Miguel Canton, Bolívar Province, year 2023. The hypothesis raised supports that “Knowing the participatory budget report as a tool improves the financial management of the Decentralized Autonomous Government of the Canton of San Miguel, year 2023”. The type of research implemented is descriptive, since it allows for the analysis of detailed information on the way in which public resources are managed today and the characteristics of participatory budgeting to be defined as a financial management tool, with qualitative approaches that were used through an interview and a survey. The main conclusion is a low level of participation in the population of San Miguel, imbalance in the designation of public economic means and limitation in financial administration. In conclusion, the report on participatory budgeting proved tobe an important contribution to understanding how the budget has been implemented and whether public funds were allocated equitably and optimal according to the priorities determined by the citizens. The Chi-square method was used to test the hypothesis is formulated. As a recommendation, it is requested to update the participatory budget evaluation model to carry out effective control and monitoring, reviewing each of its components implemented in it.

• Hovedforfatter: Aguiar Quezada, Lilian Jessenia (author)
• Andre forfattere: Pambabay Pucha, Shudy de los Angeles (author)
• Format: bachelorThesis
• Udgivet: 2025
• Fag: PRESUPUESTO PARTICIPATIVO; PLANIFICACIÓN; GESTIÓN FINANCIERA; PARTICIPACIÓN CIUDADANA.
• Online adgang: https://dspace.ueb.edu.ec/handle/123456789/8264