Scientific Production on Budget Execution in Latin American Organizations

Abstract

The objective of this research was to identify the scientific contributions that support budget execution in organizations. It was a literature review with a qualitative approach and exploratory-explanatory scope with a population of 30 scientific articles indexed in reliable sources. As results, it was found that there are various methods and models through which organizations can carry out the execution of budgets, for which it is necessary to make the respective adaptation to adjust the parameters around their needs; In addition, municipalities must prioritize the proper administration of their resources to achieve the proper execution of budgets based on local needs. It was concluded that the various investigations emphasize that budget execution is extremely important because it leads to the generation of development in the country's economy, for which it is necessary that each of the elements be developed in a transparent and competitive way to ensure that the resources are used in accordance with the guidelines and permits of the budget in favor of citizens.