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La arbitrariedad estratégica en los procesos presupuestarios: entre incentivos, racionalidad limitada y heurística organizacional.

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Title: La arbitrariedad estratégica en los procesos presupuestarios: entre incentivos, racionalidad limitada y heurística organizacional.
Alternate Title: Strategic arbitrariness in budgeting processes: between incentives, bounded rationality, and organizational heuristics.
Authors: Parada Zuluaga, Cristian Camilo1,2,3 cparadag12@gmail.com
Source: Revista Centroamericana de Administración Pública del ICAP. ene-jun2026, Issue 90, p50-67. 18p.
Database: Business Source Ultimate
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        Value: 10.35485/rcap90_4
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      – Code: spa
        Text: Spanish
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              Text: ene-jun2026
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              Y: 2026
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