Vol.13, No.1, February 2024.                                                                                                                                                                               ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

Budget Execution and Public Spending Quality in Regional Governments: A Systematic Literature Review


Magaly Borja-Vasquez, Javier Gamboa-Cruzado, Augusto Hidalgo-Sánchez


© 2024 Javier Gamboa-Cruzado, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 13, Issue 1, Pages 652-662, ISSN 2217-8309, DOI: 10.18421/TEM131-68, February 2024.


Received: 17 October 2023.

Revised:   12 December 2023.
Accepted: 31 January 2024.
Published: 27 February 2024.




The primary aim of this research is to examine the current status of studies on budget execution and its impact on the quality of public expenditure in regional governments. A rigorous systematic literature review (SLR) was conducted, adhering to the guidelines set forth by Kitchenham, focusing on papers published between 2018 and 2023. To facilitate this analysis, renowned digital databases such as ProQuest, Web of Science, Scopus, ScienceDirect, Springer, and EBSCOhost were employed. The findings suggest that the previously selected studies place particular emphasis on the implementation of projects within the public sector, highlighting areas such as education, health, and construction.


Keywords –Budget execution, public spending quality, strategy, implementation, systematic literature review.



Full text PDF >  



Copyright © 2024 UIKTEN
Copyright licence: All articles are licenced via Creative Commons CC BY-NC-ND 4.0 licence