Revistas

URI permanente para esta comunidadhttps://hdl.handle.net/20.500.12640/4079

Esta subcomunidad reúne los artículos publicados en las revistas de ESAN: Journal of Economics, Finance and Administrative Science (JEFAS) y Giuristi: Revista de Derecho Corporativo. La búsqueda y acceso es a cada artículo en particular y se accede al texto completo mediante un enlace externo que redirige al archivo correspondiente en el portal de revistas de ESAN.

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2009 - 200912010 - 20131

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Tema: search.filters.subject.Accountability

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Mostrando 1 - 2 de 2
  • Miniatura
    ÍtemSolo Metadatos
    Retos de la gestión pública: presupuesto por resultados y rendición de cuentas
    (Universidad ESAN. ESAN Ediciones, 2013-10-30) Franciskovic, Jubitza
    Document searches draw attention to the need to discuss, theoretically and practically, the challenges that must be faced by public administration in the management of preparing a budget by results and accountability, particularly when taking into account the useful tools in the process of ensuring “good government”. To do this, a conceptual analysis of both tools was performed. Firstly, the management by results approach is presented, along with the challenges that this new framework involves for the public administration in relation to the optimisation of the use of public resources, to ensure a transparent and equitable process and to improve the performance of public bodies, becoming the basis for better accountability (the second aspect analysed in the document). Accountability becomes a challenge, on being an effective means of monitoring and sanctions between society and government, through which the public servants have to respond, explain and justify their actions, subjected to an ethical and juridical order, to the completing of objectives. It is here where the direct participation by the civil society is fundamental for the evaluation of the results. The document analyses these concepts at a time when our country has the improvement in the quality of public spending as a national priority. Thus, the results approach in the budget preparation has to be considered, by those responsible for economic policy, such as a key mechanism to achieve this, and in turn accountability is particularly linked, to the push that it attempt to give to social policy, as an important element in the administration for the management of public funds, which can help to ensure the effectiveness and transparency of these processes.
  • Miniatura
    ÍtemSolo Metadatos
    Effectiveness measurement: when will we get it right?
    (Universidad ESAN. ESAN Ediciones, 2009-12-30) Dwyer, Rocky J.
    Credible demonstration of policy or program impacts depends on understanding the distinction between inputs outputs outcomes and indicators. Moreover in order to be trusted public reports on a programs' performance need to focus more selectively on identifying the key measures of performance. In the first place the aim of the article is to provide those involved in the practice of program evaluation with enhanced understanding of the current literature reports and documentation on estimating impacts and results of government programs and policies. Secondly it is designed to share definitions and guidelines used to determine economic impacts. Finally this article includes current best practices involved in measuring incremental impacts all of which we contend enable program evaluation staff providing them with new ways of approaching measurement effectiveness and accountability in a strategic and comprehensive manner.