Content area
The human capital of the mayor in the provincial municipalities of Peru presents an adequate level of education, professional experience and academic training with respect to public management, which generates a positive situation in the level of budget execution according to the economic transparency portal of the Ministry of Economy and Finance. The objective of this study is to analyze the effect of the mayor's human capital on the level of budget execution in the provincial municipalities of Peru during the 2019- 2022 administration. The methodology used was a log linear model with departmental fixed effects, with 196 provincial municipalities of Peru as a sample. The results obtained allow us to know that the educational level achieved by the mayor is significantly related to the level of budget execution, which were higher for primary and higher university education levels. On the other hand, the mayor's work experience is positively related to the level of budget execution; Each additional year of work experience was associated with an average increase of 0.2 percentage points in the level of budget execution. Finally, the mayor's profession in public management and purposes is positively related to the level of budget execution, 0.34 percentage points higher than those with other professions. These results highlight the importance of human capital in the management of provincial municipalities in Peru.