Sanctioning regime in the Comptroller General of Accounts of Guatemala
DOI:
https://doi.org/10.36958/sep.v7i2.327Keywords:
sanctioning regime, good practices, public management, partial acceptanceAbstract
OBJECTIVE: the objective of this study is to analyze the implications of the sanctioning regime established in Article 39 of Decree 31-2002, the Organic Law of the General Comptroller’s Office, and its impact on good practices in public management. METHOD: a cross-sectional study was conducted, divided into three phases: (1) investigative phase, in which information was gathered from the research subjects; (2) demonstrative phase, through the integration, tabulation, and analysis of the collected data; and (3) expository phase, which presents the results obtained. The research is both descriptive and documentary. RESULTS: the study found partial acceptance of the null hypothesis: “The current structure of the sanctioning regime established in the Organic Law of the General Comptroller’s Office promotes good practices in public management.” 26.7% of the research subjects believe that the current structure of the sanctioning regime does not contribute to strengthening good practices in public management, while 73.3% disagree. CONCLUSION: the current structure of the sanctioning regime, as established in Article 39 of Decree 31-2002, contributes to strengthening good practices in public management, based on the support of 73.3% of the survey participants
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References
Congreso de la República de Guatemala, Decreto 31-2002, Ley Orgánica de la Contraloría General de Cuentas, (2002). https://www.contraloria.gob.gt/imagenes/i_docs/i_leg_ley/2%20LEY%20ORGANICA%20DE%20LA%20CGC%20DECRETO%2031-2002.pdf
Real Academia Española, Diccionario, 23ª. Edición, 2014. https://www.rae.es/obras-academicas/diccionarios/diccionario-de-la-lengua-espanola
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