Conceptual model of Results-Based Budgeting: Limitations and its relationship to the public value chain

Ramos Vera J.R.; Lupa Quisocala T.; Enríquez Tavera M.T.; Vigo Ayasta E.R. · Revista de Ciencias Sociales (2025) · DOI: 10.31876/rcs.v31i4.44874

Resumen

In the Public Budget System, the Results-Based Budgeting approach warrants a theoretical and methodological update and review to enrich it as a budgeting approach, so that it becomes a useful and practical instrument for budgeting systems, especially for the Peruvian budgeting system. Therefore, the objective of this study is to identify and explain the factors, phenomena, and conditions that underpin the conceptual model of Results-Based Budgeting in its application to the public sector, its current limitations, and its relationship with the public value chain. The direct deductive method based on a qualitative approach was used, with a descriptive-explanatory design. The results obtained explain that Results-Based Budgeting is determined by a set of factors, phenomena, and conditions through which the allocation and use of public resources achieve products and results that benefit the population. Therefore, it is concluded that, due to its importance and practical significance, Results-Based Budgeting requires theoretical and methodological refinement and enrichment. © Licencia de Creative Commons Atribución 4.0 Internacional (CC BY 4.0) https://creativecommons.org/licenses/by/4.0/deed.es

Instituciones: Universidad Nacional del Altiplano; Universidad Nacional Federico Villarreal; Universidad Nacional de Educación Enrique Guzmán y Valle