Per Diem Management and Internal Control in the Modernization of the State in a Public Organization, 2024

Abstract

Public organizations in Europe, Latin America and Peru face various problems that affect their efficiency, transparency, and management quality. According to the OECD (2023), 41% of European citizens do not trust their governments and 56% consider corruption to be widespread in the public sector. In Latin America, the situation is even more critical, with 79% of the population perceiving corruption as a serious problem and 53% being dissatisfied with the public services they receive. In Peru, corruption costs the country 10% of its annual GDP and that 87% of Peruvians disapprove of government management; as of May 2018, it had a corruption index of 53.9% and was considered a major problem in the country. This study has methodological justification, given that the instrument has been created to measure per diem administration, which will serve the institution to evaluate the per diem process that begins in the certification and concludes in the rendering; in addition, it will be important for future researchers to use this instrument or take it as a reference in their studies; likewise, the instrument has been created to measure the modernization of the State. As a result of the research, it was found that per diem administration and internal control had a significant impact on the modernization of the State in a public organization (Significance=0.000; chi*squared=39.701; Nagelkerke coefficient=0.268).