Impact of compliance on the efficiency and transparency of public spending in Ecuador

Abstract

Introduction: Efficient and transparent management of public spending is fundamental for governance and citizen trust. This study analyzed the impact of institutional compliance on the efficiency and transparency of public spending in Ecuadorian public sector entities. Materials and methods: A non-experimental, descriptive-explanatory, cross-sectional study with a mixed-methods approach was conducted. A Likert-scale questionnaire was administered to 40 public officials involved in administrative and control processes. Data were processed using descriptive statistical analysis. Results: The results showed predominantly favorable perceptions: 72.5% of respondents acknowledged the existence of compliance programs in their institutions, 67.5% perceived efficiency in public spending management, and 72.5% positively valued the transparency in procurement processes and resource allocation. Furthermore, 75% stated that compliance improves institutional efficiency and transparency. Discussion: These findings align with regional experiences and recommendations from international organizations that highlight compliance as a tool for strengthening integrity and reducing corruption, although challenges remain in consolidating an organizational culture of compliance. Conclusions: It is concluded that institutional compliance has a positive impact on the efficiency and transparency of public spending in Ecuador, constituting a key strategy for modernizing public administration and strengthening accountability. Further implementation through training policies and continuous evaluation is recommended.