The present study aimed to systematize the existing scientific literature on budget execution as an instrument of public management in Latin America, in order to identify trends, gaps, and contributions. The PRISMA methodology was applied, following the phases of identification, selection, extraction, and synthesis of information, under a qualitative systematic review approach. Likewise, 29 studies were analyzed, of which the majority originated from the databases consulted, with Dialnet accounting for 48%, followed by Scopus with 17%, and Scielo and WoS with 14% each. Academic production was concentrated between 2022 and 2023, with a predominance of research conducted in Peru (52%) and Ecuador (21%). The findings revealed that budget execution is recognized as a fundamental tool for evaluating efficiency, transparency, and accountability in public administration; however, its effectiveness depends on contextual, institutional, and regulatory determinants that vary across countries. The main limitation of the review was the limited availability of grey literature and the restriction to full-text articles. Overall, the study contributed to a better understanding of budget execution in the region and highlights the urgency of strengthening comparative and methodologically more rigorous studies.
Atencio et al. (Tue,) studied this question.