Resumen
La gestión adecuada de los recursos económicos es esencial para garantizar la eficiencia, transparencia y sostenibilidad en una organización, especialmente en el sector público. El objetivo de la presente investigación fue determinar la relación entre el Sistema Integrado de Administración Financiera y la contabilidad financiera en una Unidad Ejecutora Castrense en Lima, Perú, en el 2022. Se empleó un diseño no experimental, de tipo correlacional y enfoque cuantitativo transversal, aplicando dos cuestionarios a 20 empleados. Se identificó una correlación positiva significativa entre el sistema integrado y la calidad reportada, destacando el módulo administrativo con el mayor efecto. Los componentes presupuestario y contable presentaron vínculos moderados, a pesar de la elevada competencia técnica existente. Esta disparidad en áreas de alto dominio señala a elementos organizativos y de procedimiento como principales limitantes del desempeño. Se recomienda implementar una estrategia dual, para optimizar técnicamente el módulo administrativo y fortalecer las capacidades humanas y protocolos operativos en los componentes presupuestario y contable para maximizar su impacto.
Abstract
Proper management of economic resources is essential to ensure efficiency, transparency, and sustainability within an organization, particularly in the public sector. The objective of this study was to determine the relationship between the Integrated Financial Administration System and financial accounting in a military executing unit in Lima, Peru, in 2022. A non-experimental, correlational research design with a cross-sectional quantitative approach was employed, and two questionnaires were administered to 20 employees. A significant positive correlation was identified between the integrated system and reported quality, with the administrative module showing the most critical effect. The budgetary and accounting components exhibited moderate associations, despite the high level of technical competence observed. This disparity in areas of high expertise points to organizational and procedural factors as the main constraints on performance. It is recommended to implement a dual strategy to optimize the administrative module technically and to strengthen human capacities and operational protocols within the budgetary and accounting components, thereby maximizing their impact.
Citas
- Acosta, A. M. y Becerra, L. R. (2024). Corrupción en la Administración Pública Latinoamericana: Impactos, Perspectivas y Recomendaciones para el Desarrollo. Ciencia Latina Revista Científica Multidisciplinar, 8(4), 6993-7005. https://doi.org/10.37811/cl_rcm.v8i4.12880
- Akinninyi, P. E., Akpan, D. C. y Umoren, A. O. (2025). Forensic accounting and financial integrity in the Nigerian public sector. Journal of Accounting Financial Management, 11(3), 122-145. https://doi.org/10.56201/jafm.vol.11.no3.2025.pg122.145
- Anadebe, L. y Onuora, V. (2024). Assessment of the implementation of government integrated financial information system on financial accountability. Journal of Accounting, Business Social Sciences, 8(2), 201-213. http://www.jabss.org/upload/4464_File_ASSESSMENT%20OF%20THE%20IMPLEMENTATION%20OF%20GOVERNMENT%20INTEGRATED%20FINANCIAL%20INFORMATION%20SYSTEM%20ON%20FINANCIAL%20ACCOUNTABILITY.pdf
- Apaza, B., Vela, J. P., Apaza, I. y Romero, R. (2022). Análisis del Control de Tesorería del SIAF-SP en la UGEL Nauta-Perú. Revista Latinoamericana Ogmios, 2(4), 135-150. https://doi.org/10.53595/rlo.v2.i4.029
- Azure, J. D.-C., Alawattage, C. y Lauwo, S. G. (2024). Politics of fiscal discipline: counter-conducting the World Bank's public financial management reforms. Accounting, Auditing Accountability Journal, 37(4), 1012-1040. https://doi.org/10.1108/AAAJ-04-2022-5761
- Broccardo, L. y Mauro, S. G. (2024). The path towards sustainability: The role of internal stakeholders and management accounting in a dialogic perspective. Corporate Social Responsibility Environmental Management, 31(3), 2496-2513. https://doi.org/10.1002/csr.2697
- Cedeño, N. E. y Marcos, K. L. (2025). La función de la contabilidad en la gestión estratégica de riesgos en empresas del sector comercial. Código Científico Revista de Investigación, 6(E1), 312-337. https://doi.org/10.55813/gaea/ccri/v6/nE1/674
- Cervantes, L. K. (2024). Capacitación y gestión financiera de la micro y pequeña empresa. Revista Arbitrada Interdisciplinaria Koinonía, 9(17), 188-202. https://doi.org/10.35381/r.k.v9i17.3171
- Chen, J. (2024). Strategic Financial Management: The Symbiosis of Accounting and Decision-Making in the Digital Age. International Conference on Applied Economics, Management Science and Social Development. https://doi.org/10.2991/978-2-38476-257-6_39
- Chima, O. K., Ikponmwoba, S. O., Ezeilo, O. J., Ojonugwa, B. M. y Adesuyi, M. O. (2021). A Conceptual Framework for Financial Systems Integration Using SAP-FI/CO in Complex Energy Environments. International Journal of Multidisciplinary Research and Growth Evaluation, 2(2), 344-355. https://doi.org/10.54660/.IJMRGE.2021.2.2.344-355
- Dashkevich, N., Counsell, S. y Destefanis, G. (2024). Blockchain financial statements: innovating financial reporting, accounting, and liquidity management. Future Internet, 16(7), 244. https://doi.org/10.3390/fi16070244
- Efuntade, O. O., Efuntade, A. O. y FCIB, F. (2023). Application programming interface (API) and management of web-based accounting information system (AIS): security of transaction processing system, general ledger and financial reporting system. Journal of Accounting Financial Management, 9(6), 1-18. https://doi.org/10.56201/jafm.v9.no6.2023.pg1.18
- Flores, J. O. (2025). La transformación digital basada en la cultura organizacional y las competencias tecnológicas. PODIUM(47), 111-126. https://doi.org/10.31095/podium.2025.47.7
- Gutsalenko, L., Lytvynenko, V., Mulyk, T., Khomovyi, S. y Lepetan, I. (2024). Assessment of the quality of accounting information in financial and management reports of agricultural business enterprises. Economics Business Management, 15(4). https://doi.org/10.31548/economics/4.2024.139
- Kokogho, E., Odio, P. E., Ogunsola, O. Y. y Nwaozomudoh, M. O. (2024). Transforming public sector accountability: The critical role of integrated financial and inventory management systems in ensuring transparency and efficiency. International Journal of Management Organizational Research, 3(6), 84-107. https://doi.org/10.54660/IJMOR.2024.3.6.84-107
- Lawal, C. I., Friday, S. C., Ayodeji, D. C. y Sobowale, A. (2024). Strategic framework for transparent, data-driven financial decision-making in achieving sustainable national development goals. International Journal of Advanced Research in Management, 4(6), 1655-1678. https://www.multiresearchjournal.com/admin/uploads/archives/archive-1744896341.pdf
- Malala, B., Kashero, S. y Abuga, I. (2023). Effects of integrated financial management system on financial performance of county governments of kilifi. International Journal For Research In Business, Management Accounting, 9(1), 25-34. https://ijrbma.com/index.php/bma/article/view/2272/1304
- Mendoza, V. E. I. (2021). SIAF and friendly consultation, analysis of public policies in the framework of public management modernization. Revista Científica Interdisciplinaria Investigación y Saberes, 11(3), 33-55. http://revistasdigitales.utelvt.edu.ec/revista/index.php/investigacion_y_saberes/article/view/121/69
- Mihajlović, M., Damnjanović, R. y Savić, A. (2022). Accounting and legal aspects of budget execution. International Journal of Economic Practice Policy, 19(2), 156-170. https://doi.org/10.5937/skolbiz2-41027
- Nurfadila, N. (2024). Enhancing public financial management through performance evaluation and cost systems. Advances in Management Financial Reporting, 2(1), 24-35. https://doi.org/10.60079/amfr.v2i1.264
- Panchi, V. P. y Armas, I. R. (2022). La buena gestión contable en la empresa como sinónimo de éxito. Revista de investigación SIGMA, 9(02). https://doi.org/10.24133/ris.v9i02.2887
- Pérez, R. (2024). An Approach to Sustainable Enterprise Resource Planning System Implementation in Small-and Medium-Sized Enterprises. Administrative Sciences, 14(5), 91. https://doi.org/10.3390/admsci14050091
- Pot, F. y Šušteršič, J. (2024). Organisational structure of budget management. SIGMA Papers. https://doi.org/10.1787/5fd31556-en
- Prado, R. D. (2024). Retos actuales de la administración pública en américa latina. Revista Boliviana de Administración, 6(5), 15-29. https://doi.org/10.62349/reba.v.6i5.11
- Reymundo, E. y Navarrete, C. M. (2024). Impacto de las normas internacionales de información financiera en la calidad contable según revisión sistemática. Multidisciplinary Collaborative Journal, 2(2), 57-70. https://doi.org/10.70881/mcj/v2/n2/36
- Sukenti, S. y Management. (2023). Financial management concepts: a review. Journal of Contemporary Administration, 1(1), 13-16. https://doi.org/10.61100/adman.v1i1.4
- Tefera, O. y Otieno, J. O. (2024). Factors influencing implementation of the integrated financial management information system for managing public finances. Journal of Governance Regulation, 13(2), 145–153. https://doi.org/10.22495/jgrv13i2art14
