Copyright (c) 2025 Revista Saberes APUDEP
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The study describes the perspective of financial accounting, which historically represents mercantile events, through assets, liabilities, capital, income, costs and expenses. It also accesses projections of social profitability to validate the general amount of public administration in Panama. This is done by examine the pattern of programs and activities that support the productive and investment actions of those responsible for the national task. The budgetary archetype is valued according to the execution of the expenditure. The research process was based on the analysis of documentary and electronic information, as well as estimates by program and results-based budget. The data obtained were framed within the comprehensive interpretative paradigm, which posits that institutional objectives are constrained by fiscal rules. However, what is measured is the execution of the items in term of expenditure, without evaluating whether the consumption of resources translates into improvements in the quality of life of all citizens. This condition has led government managers to gradually migrate to a new evaluation approach to measuring the achievement of economic, social, and environmental objectives. This approach known as, results-based budgeting, also measures the performance of leaders of entities by government bodies and citizens. The new model promotes transparency, linking public finances to measurable products and results, in favor of citizenry and the strengthening of accountability at the national level.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
