Optimización de la gestión de transferencias fiscales a municipalidades hondureñas: modelado de procesos y requisitos de software bajo un enfoque sistémico-restrictivo
DOI:
https://doi.org/10.58763/rc2026563Palabras clave:
Administración, Gestión financiera, Desarrollo local, Servicio de transferencia de tecnologíaResumen
Introducción: La descentralización fiscal en Honduras, anclada en el mandato constitucional que obliga al gobierno central a transferir capital a las 298 municipalidades, evidencia disfunciones estructurales que obstaculizan la eficiencia del gasto público y la equidad interterritorial. La presente investigación se orienta a modelar el proceso administrativo vigente y a delinear los requisitos de software que posibiliten su gestión automatizada y transparente. Metodología: Mediante un enfoque cualitativo, se integraron la revisión de literatura y el análisis fenomenológico, articulados con el enfoque sistémico y la teoría de restricciones, lo cual permitió descomponer el flujo institucional, mapear las interacciones entre dependencias y detectar las limitantes operativas que afectan el ciclo presupuestario. Resultados: El modelado sistémico evidenció la interdependencia de diez actores institucionales a lo largo de veintidós fases críticas, que abarcan desde la planificación participativa comunitaria hasta la liquidación anual de los fondos. La teoría de restricciones identificó tres cuellos de botella recurrentes: retrasos en la aprobación presupuestal, ausencia de trazabilidad digital de los expedientes y morosidad en las validaciones intergubernamentales. Se formularon requisitos funcionales preliminares para un sistema informático que automatice el flujo documental, estandarice los intercambios oficiales y garantice el monitoreo financiero en tiempo real. Conclusiones: La implementación de esta plataforma tecnológica, concebida desde una lógica sistémica, fortalecería la predictibilidad de los desembolsos y la calidad del gasto municipal, al tiempo que consolidaría los mecanismos de transparencia y participación ciudadana. De este modo, el sistema propuesto trasciende su función instrumental para erigirse en un catalizador de la descentralización efectiva.
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Derechos de autor 2026 Rosbym Mónico Padilla Ávila, José Jairo Núñez Calix
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