Scientific mapping of budget deviations, a systematic literature review
DOI:
https://doi.org/10.53641/nqykzh78Keywords:
budget deviations, public budget, budgetary control, systematic literature review, scientific mappingAbstract
The present text aims to carry out a systematic review of the literature on budget deviations from a global point of view and how it has been approached in order to synthesize the scientific evidence on the topic of budget deviations and to visualize the possible gaps; to evaluate the scientific production and connections of research on public sector budget deviations and therefore to visualize the relationship between the keywords budget deviation, government transparency and efficiency mainly, or to discover some other nexus. A systematic review of the existing literature on budget deviations that have existed and their possible relationship with local government efficiency is provided, covering all articles within a time period spanning from 1982 to 2024 from WoS and Scopus databases, in order to distinguish their generalities that may serve as a starting point for future research. Finally, we intend to suggest classifications for input and output variables that could later lead to a taxonomy on aspects of measuring the efficiency of budget implementation in public entities.
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Copyright (c) 2025 Brenda Midhely García-Ortiz, Sergio Demetrio Polo Jiménez, Teresa de Jesús Vargas-Vega, Heriberto Moreno-Islas
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