Management of Institutional Planning in the Budgetary Execution of Public Expenditure by Local Governments in Tumbes. Revista Internacional de Economía, Contabilidad, y Administración, [S. l.], v. 1, n. 1, 2026. DOI: 10.57188/rieca.2026.010. Disponível em: https://revistas.untumbes.edu.pe/index.php/RIECA/article/view/946. Acesso em: 10 jun. 2026.