Apaza, Cesar, Lily Trigos, Milagros Pacheco, Juan Mamani, Percy Quispe, and Americo Rojas. “Gaps and Public Budgeting in Southern Peru: An Approach Based on Information Systems”. Gestionar: revista de empresa y gobierno 5, no. 2 (May 6, 2025): 32–45. Accessed July 7, 2026. https://revistas.inudi.edu.pe/rg/article/view/393.