THE FORCED EVOLUTION OF MUNICIPAL ORGANIZATIONAL MANAGEMENT IN COLOMBIA: AN ANALYSIS OF THE IMPACT OF FISCAL DISCIPLINE RULES (1991-2023).

Abstract

This document examines the profound transformation of organizational management in the municipalities of Colombia between 1991 and 2023. It is argued that the initial decentralization framework promoted a reactive organizational management model, focused on the political execution of spending and supported by a system of lax fiscal incentives. Through a comparative documentary analysis, this initial model is contrasted with the organizational responses to the strict fiscal discipline rules subsequently imposed. The study demonstrates that these regulations functioned as a control architecture, forcing a metamorphosis in the key dimensions of organizational management. As a result, planning shifted from being an optional strategic exercise to a long-term financial obligation; the organizational structure was compelled to align with revenue collection capacity; and control and performance systems became critical managerial tools. It is concluded that the contemporary Colombian municipal organizational management model is the direct outcome of a process of forced adaptation to an environment of scarce resources and high economic regulation.