Evaluation of Budgetary Performance under Digital Procurement Schemes in Peruvian Public Education (2023–2025)

Authors

  • Jesús Eladio Coronado Farroñán Universidad César Vallejo - (PE), Perú
  • Gisela Del Pilar Meza Martinez Universidad César Vallejo - (PE), Perú

DOI:

https://doi.org/10.18687/LACCEI2026.1.1.2258

Keywords:

digital procurement, budget execution, public education, e-procurement, open government data

Abstract

This study examines the statistical association between digital procurement intensity and budget execution performance in Peruvian public education at the subnational level during fiscal years 2023–2025. A quantitative, non-experimental, and correlational design was adopted using secondary data from two official open-data platforms: the Ministry of Economy and Finance and the Supervisory Agency for Public Procurement. The dataset integrated 2,136 entity-year procurement records with aggregated budget execution data from local governments. Pearson correlation and ordinary least squares regression were applied at the annual aggregate level (n = 3). Results reveal a strong and statistically significant positive correlation between the financial volume channeled through digital procurement and budget execution (r = 0.999, p = 0.026), whereas the number of procurement procedures showed no linear association. Regression estimates indicate that each additional billion soles managed through digital procurement is associated with a 9.23 percentage point increase in budget execution (R2 = 0.998). The enactment of Law No. 32027 in 2025 introduced streamlined procurement modalities without altering aggregate financial volumes. Although the limited degrees of freedom and correlational design restrict causal inference, the findings provide quantitative evidence on an underexplored issue in Latin America and suggest that scaling financial volume—rather than increasing procedural frequency—may represent a relevant pathway for improving subnational educational spending efficiency in Peru.

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Published

2026-07-27

License

Creative Commons License

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How to Cite

Coronado Farroñán, J. E., & Meza Martinez, G. D. P. (2026). Evaluation of Budgetary Performance under Digital Procurement Schemes in Peruvian Public Education (2023–2025). LACCEI, 1(14). https://doi.org/10.18687/LACCEI2026.1.1.2258