Institutional deficits and local democratization: Analysis of a municipality in the department of Itapúa

Authors

DOI:

https://doi.org/10.54549/cs.2025.5.5616

Keywords:

institutional deficit, informal practices,, informal practices, accountability, municipality

Abstract

Local public institutions in Paraguay face the challenge of consolidating efficient and transparent management in a context of incomplete democratization and state modernization. This case study, conducted in a municipality in the department of Itapúa, uses a descriptive quantitative approach to analyze the institutional weaknesses that perpetuate informal practices and the lack of effective control and accountability mechanisms. The research reveals that Municipality X obtained scores of zero points in all evaluated subcomponents (Self-evaluation, Independent Evaluation, and Improvement Plans), evidencing an inadequate institutional structure that requires comprehensive reforms to strengthen local democratic governance.

Author Biography

  • Magdalena Soledad Obregón, Universidad Autónoma de Encarnación, Encarnación, Paraguay

    PhD in Accounting and Auditing, Master's Degree in Auditing and Accounting, Certified Public Accountant, and Bachelor's Degree in Business Administration. Specialist in university teaching, auditing and management control, and taxes and procedures. Additional training as a senior computer operator and environmental science technician.

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Published

2025-08-29

Issue

Vol. 5 (2025)

Section

Original Articles

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Copyright (c) 2025 Magdalena Soledad Obregón

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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Institutional deficits and local democratization: Analysis of a municipality in the department of Itapúa. (2025). Cuadernos De Sociología, 5, 52-67. https://doi.org/10.54549/cs.2025.5.5616