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Abstract
This study analyzed the relationship between budgetary control efficiency, financial management, and transparency in the 67 Decentralized Autonomous Governments (GADs) of El Oro province. The research followed a quantitative, correlational, and non-experimental approach, using surveys administered to financial directors and accountants, complemented by an interview and document review. Data were analyzed using descriptive statistics, contingency tables, and Spearman’s rho coefficient. The results showed positive and statistically significant associations among the indicators analyzed. Financial information for decision-making presented the strongest associations with the publication of financial information and accountability, while budgetary programming was related to budget execution in accordance with planned objectives. It is concluded that budgetary control maintains a relevant relationship with financial management and institutional transparency in the GADs analyzed.
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