Gestión financiera y reconocimiento de adeudos de ejercicios anteriores en gobiernos locales peruano

Objective: The study examined how financial management and the recognition of prior-year debts are related in local governments in Peru. This is because recording accumulated debts on time affects the accounting transparency and fiscal sustainability of municipalities. Methodology: A quantitative approach with a non-experimental, cross-sectional design was employed; data were collected via a structured questionnaire (Likert scale) administered to 312 local governments. The dependent variable was defined at three levels: low, medium, and high. An ordinal logistic regression model was used, assuming proportional odds, and odds ratios and 95% confidence intervals were reported. Results: Financial management is positively and significantly associated with higher levels of debt recognition. An increase in the overall index increases the likelihood of falling into higher recognition categories (OR = 2.41; 95% CI: 1.76–3.29; p < 0.001). By dimension, financial execution and control had the largest effect (OR = 2.19), followed by planning and scheduling (OR = 1.87) and transparency and accountability (OR = 1.68). Conclusions: It was concluded that strengthening financial management, especially expenditure control and monitoring mechanisms, facilitated the proper recognition of debts and improved the quality of accounting information for decision-making. It was recommended to delve deeper with longitudinal designs and additional institutional variables to explain territorial persistence.