Budget Execution and Public Spending Quality in Regional Governments: A Systematic Literature Review

Abstract

The primary aim of this research is to examine the current status of studies on budget execution and its impact on the quality of public expenditure in regional governments. A rigorous systematic literature review (SLR) was conducted, adhering to the guidelines set forth by Kitchenham, focusing on papers published between 2018 and 2023. To facilitate this analysis, renowned digital databases such as ProQuest, Web of Science, Scopus, ScienceDirect, Springer, and EBSCOhost were employed. The findings suggest that the previously selected studies place particular emphasis on the implementation of projects within the public sector, highlighting areas such as education, health, and construction.