PUBLIC COMPTROLLERSHIP: EFFICIENCY AND TRANSPARENCY IN THE MANAGEMENT OF PUBLIC RESOURCES

Abstract

This study provides a brief overview of the themes guiding public controllership a government management tool used to ensure a fair exchange with society. The research presents simplified examples illustrating the relationship between society and the state by applying concepts from private-sector controllership, such as governance and administration. Throughout the work, concepts from economics, accounting, and management are addressed to demonstrate the importance of controllership within the public sector.  This importance is explained in terms of ensuring public trust in the administrative system, the need for rigorous expenditure control to mitigate wasteful spending, the pursuit of process efficiency and effectiveness, and the consolidation of transparency to strengthen social oversight and accountability. The expected results indicate that a robust public controllership function directly prevents fraud and the misappropriation of funds, optimizes the allocation of scarce resources, and improves governance and service quality, ultimately increasing civil society's trust in state institutions.