Propuestas de desarrollo organizacional desde las municipalidades: una revisión sistemática
Palabras clave:
control interno; gobernanza pública; gestión local; innovación institucional; rendición de cuentas.Resumen
Objetivo. Analizar la producción científica reciente sobre eficiencia administrativa y control interno en municipalidades, con enfoque en su contribución al desarrollo organizacional. Metodología. Se realizó una revisión sistemática de 40 artículos indexados en Scopus (2014–2024), aplicando criterios de inclusión centrados en idioma inglés, acceso abierto y pertinencia temática. Resultados/Discusión. Los estudios destacan que el control interno impulsa la transparencia y la rendición de cuentas, aunque enfrenta barreras como escasos recursos, limitada capacitación y rigidez normativa. La tecnología aparece como facilitadora, pero su impacto depende del contexto organizacional. Conclusiones. La eficiencia y el control son claves para la gestión local, pero su efectividad requiere estructuras adaptativas, personal calificado y liderazgo institucional. Se recomienda fortalecer capacidades internas y promover culturas organizacionales orientadas al cambio. Originalidad/Valor. Este estudio ofrece una visión actualizada sobre la gestión municipal desde el desarrollo organizacional, útil para diseñar políticas públicas y futuras investigaciones.
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Derechos de autor 2025 Maricela Lescano-Delgado
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