IGOvEO: índice de gobernanza y participación ciudadana en la planificación municipal
DOI:
https://doi.org/10.5585/2025.27028Palabras clave:
gobernanza, presupuesto público, estimación del presupuesto, índice de gobernanza, IGovEOResumen
Objetivo del estudio: proponer un modelo para medir la gobernanza en la estimación presupuestaria en municipios del estado de São Paulo.
Metodología/enfoque: en cuanto a los objetivos, se caracterizó como una investigación exploratoria-descriptiva; en relación a los procedimientos, además de una revisión bibliográfica, se perfila como documental; y en cuanto al enfoque, incluye investigación cuantitativa.
Originalidad/relevancia: la creación de un índice de gobernanza en la estimación presupuestaria y su respectiva aplicabilidad práctica, contribuye a la discusión del proceso presupuestario brasileño, además de medir individualmente el grado de gobernanza municipal a partir de la ponderación de variables preestablecidas y indicadores.
Principales resultados: como resultado se propuso crear el Índice de Gobernanza en la Estimación Presupuestaria (IGovEO), que refleja, a través de sus indicadores, las prácticas de gobernanza en la estimación presupuestaria. A través de su medición se pudo comprobar que el 44.41% de los municipios se encuentran en los rangos de resultados muy altos o altos, el 24.85% se concentran en los rangos de resultados muy bajos o bajos, y que el 30.75% se ubican en el rango medio.
Contribución teórica/metodológica: en resumen, el artículo contribuye a tres discusiones centrales: (1) creación de un índice de gobernanza específico vinculado a la planificación gubernamental; (2) la relación entre los temas de estimación presupuestaria y gobernanza, con el propósito de fortalecer a la sociedad, a los gobiernos, y la relación entre ellos como resultado de su aplicación, en el proceso de elaboración de las piezas presupuestarias; (3) la identificación y percepción de la aplicabilidad de la gobernanza en el proceso de estimación presupuestaria en Brasil resalta brechas importantes para que el proceso sea efectivamente mejorado.
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Derechos de autor 2025 Lucas Carrilho do Couto, José Willer de Prado, Francisval de Melo Carvalho, Gideon Carvalho de Benedicto, João Estevão Barbosa Neto
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