Auditoría de gestión y rendición de cuentas en gobiernos locales: revisión bibliométrica del caso ecuatoriano

Management audit and accountability in local governments: bibliometric review of the Ecuadorian case

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Contexto: La auditoría de gestión y la rendición de cuentas son pilares de la gobernanza local. Objetivo: Analizar la evolución de la producción científica indexada en Scopus sobre auditoría de gestión y rendición de cuentas en gobiernos municipales del Ecuador durante 2001-2026, mediante técnicas bibliométricas. Metodología: Se realizó una revisión bibliométrica en Scopus mediante tres estrategias de búsqueda. Tras la depuración por DOI o título normalizado, se identificaron 88 documentos; el cribado de resúmenes retuvo 34 estudios con relación sustantiva con las variables y el nivel municipal. Resultados: El análisis revela mayor desarrollo en control interno, ejecución de auditorías y seguimiento de recomendaciones, mientras que la participación ciudadana y el cumplimiento normativo recibieron menor atención. No se identificaron estudios que integren estas variables en los GAD municipales. Conclusión: Se evidencia un vacío de aplicación empírica en los GAD municipales, lo que sustenta el desarrollo y la validación de un instrumento de medición contextualizado.
Background: Management auditing and accountability are pillars of local governance. Objective: To analyze the evolution of scientific literature indexed in Scopus regarding management auditing and accountability in municipal governments in Ecuador between 2001 and 2026, using bibliometric techniques. Methodology: A bibliometric review was conducted in Scopus employing three search strategies. After filtering by DOI or standardized title, 88 documents were identified; a screening of abstracts resulted in the selection of 34 studies with a substantive connection to the variables and the municipal level. Results: The analysis reveals greater development in internal control, the execution of audits, and the follow-up of recommendations, whereas citizen participation and regulatory compliance received less attention. No studies were identified that integrate these variables within the context of municipal governments (GADs). Conclusion: There is a clear gap in empirical application within municipal governments, which justifies the development and validation of a contextualized measurement instrument.

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Solari Dávila, E. T., Solari Dávila, H. R., & Luján Johnson, G. L. (2026). Auditoría de gestión y rendición de cuentas en gobiernos locales: revisión bibliométrica del caso ecuatoriano. Impulso, Revista De Administración, 6(16), 1-17. https://doi.org/10.59659/impulso.v.6i16.383
Número
Vol. 6 Núm. 16 (2026): Volumen 6 | Número 16 | Octubre – Diciembre - 2026
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Artículos de Revisión
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Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.

Cómo citar

Solari Dávila, E. T., Solari Dávila, H. R., & Luján Johnson, G. L. (2026). Auditoría de gestión y rendición de cuentas en gobiernos locales: revisión bibliométrica del caso ecuatoriano. Impulso, Revista De Administración, 6(16), 1-17. https://doi.org/10.59659/impulso.v.6i16.383

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