Gestión Estratégica en la Armada Española: un estudio del SIDAE y sus repercusiones en la gobernanza presupuestaria de la Fuerza Naval

Abstract

This Master's Thesis aims to identify contributions, advantages and disadvantages of the use of a single system of economic management of Defence in the Spanish Navy, as well as to analyse the structure and instruments related to budgetary governance, withthe objective of verifying how itis established after the entry into operation of the Ministry of Defence's Computerised System for Economic Management and Administration (SIDAE). The research method chosen was a case study, using a documentary survey and interviews in naval military units at different levels. The results obtained show users' perceptions of how SIDAE influences the budgetary governance of the Naval Force, in relation to factors such as efficiency, transparency, and accountability and responsibility. The perceived benefits and weaknesses of its use compared to other systems are also noted.