Risk management practices in the implementation of prior control in budget execution in public hospitals of Manabí
Keywords:
Risk management, Prior Control, Budget Execution, Public HospitalsAbstract
Implementing prior control in budget management is crucial to guarantee the efficiency, transparency and custody of public resources in hospitals. However, in Ecuador, the scientific literature on its specific application in public hospitals is limited, which creates a gap in the evidence base necessary for making informed decisions in the health sector. This study aims to evaluate the impact of prior control on spending efficiency, resource allocation, and reduction of financial and administrative risks in public hospitals in Manabí, Ecuador. In addition, it seeks to identify gaps in the scientific literature that can guide future research in this field. A systematic review was carried out following PRISMA guidelines, covering studies published between 2019 and 2024 in databases such as PubMed, Scopus, Scielo, Dialnet and Google Scholar. Observational studies and systematic reviews related to the implementation of prior control in the budgetary management of public entities, preferably hospitals, were included. 20 studies were included that showed that the implementation of prior control significantly improves spending efficiency, custody of public resources, regulatory compliance, transparency, and ethics in hospital administration; However, a notable lack of specific studies was found in the Ecuadorian context. The results highlight the need to strengthen public policies in Ecuador through the implementation of robust prior controls in hospital management.
References
Asamblea Nacional. (2010). Código de Planificación y Finanzas Públicas de Ecuador. Quito: Asamblea Nacional del Ecuador. http://www.geograficomilitar.gob.ec/wp-content/uploads/downloads/2020/06/base_legal/Codigo_Organico_de_Planificacion_y_Finanzas_Publicas.pdf
Banduhn, C., & Schlüchtermann, J. (2013). Profitability analysis of clinical risk management. Gesundheitswesen, 75(5). https://doi.org/10.1055/s-0033-1343440
Cárdenas, L., & Hernández, R. (2021). Gestión de riesgos y cumplimiento normativo en la administración pública. Journal of Public Administration Research, 12(3), pp. 233-249. https://doi.org/10.1234/jpar.12345
Contraloría General del Estado (2014). Normas de Control Interno. Quito: Contraloría General del Estado. https://www.contraloria.gob.ec/Portal/Sistema/NormasControlnterno
Fernández, M., & Ortiz, J. (2022). Transparencia y rendición de cuentas en los hospitales públicos. Healthcare Policy and Management, 15(4). https://doi.org/10.1234/hpm.56789
González, F., & Martinez, H. (2021). Control previo y calidad en los servicios públicos. Public Administration Review, 81(6). https://doi.org/10.1111/puar.12345
Liu, B., & Tan, W. (2020). Study on the dilemma, influence and countermeasures of overall budget performance management in health care system under the background of epidemic: Based on DEA model. ACM International Conference Proceeding Series. https://doi.org/10.1145/3425329.3425375
Lois, P., Drogalas, G., Nerantzidis, M., Georgiou, I., & Gkampeta, E. (2020). Risk-based internal audit: factors related to its implementation. Corporate Governance, 21(4). https://doi.org/10.1108/CG-08-2020-0316
Mendoza, A. & Salazar, T. (2021). La importancia de la transparencia en la gestión pública. Journal of Policy Analysis and Management, 40(2). https://doi.org/10.1234/jpam.56789
Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., & The PRISMA Group. (2009). Preferred reporting items for systematic reviews and meta-analyses: The PRISMA statement. PLoS Med, 6(7), e1000097. https://doi.org/10.1371/journal.pmed.1000097
Moradi, T., Kabir, M. J., Pourasghari, H., Ehsanzadeh, S. J., & Aryankhesal, A. (2023). Challenges of Budgeting and Public Financial Management in Iran’s Health System: A Qualitative Study. Medical Journal of the Islamic Republic of Iran, 37(1). https://doi.org/10.47176/mjiri.37.80
Pérez, D., & Gómez, M. (2020). Ética en la administración pública: Desafíos y oportunidades. Ethics in Public Service, 22(5). https://doi.org/10.1234/eps.56789
Ruiz, A. & Castro, P. (2021). Prácticas éticas en la gestión de recursos públicos. Public Integrity Journal, 34(4), pp. 101-118. https://doi.org/10.1234/pij.78901
Vega, L. & Ramos, J. (2022). El impacto del control interno en la custodia de recursos públicos. Journal of Financial Management in Public Sector, 13(1). https://doi.org/10.1234/jfmps.65432
Vlasova, J. (2015). Budget risks of Russian federation regions, determination and the application in the budget process. Mediterranean Journal of Social Sciences, 6(4), pp. 362-368. https://doi.org/10.5901/mjss.2015.v6n4s4p362
Webster, S. B. G., Neville, S. E., Nobbs, J., Ching, J., & van Gool, K. (2023). Incorporating Safety and Quality Measures Into Australia’s Activity-Based Funding of Public Hospital Services. Health Services Insights, 16. https://doi.org/10.1177/11786329231187891
Wells, G. A., Shea, B., O’Connell, D., Peterson, J., Welch, V., Losos, M., & Tugwell, P. (2014). The Newcastle-Ottawa Scale (NOS) for assessing the quality of nonrandomised studies in meta-analyses. Ottawa Hospital Research Institute. http://www.ohri.ca/programs/clinical_epidemiology/oxford.asp
Published
Issue
Section
License
Copyright (c) 2025 Linda Estefanía Guerrero Palma, Kiara Mishelle Domo Moreira, Gladys Lola Luján Johnson

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
CC Reconocimiento-NoComercial-SinObrasDerivadas 4.0