Modelo Multidimensional de Control Interno para Mitigación de Desabastecimiento en Hospitales Públicos Latinoamericanos: Revisión Conceptual Integradora
| Pages | 151-163 |
| Date | 01 January 2026 |
| Published date | 01 January 2026 |
| Author | Susana Valeria Mera Domo,Shirley Patricia Valeriano Gurumendi,Francisco Xavier Zambrano Cantos |
| Subject Matter | Social Sciences |
TELOS: Revista de Estudios Interdisciplinarios en Ciencias Sociales
ISSN 1317-0570 / ISSN (e) 2343-5763
Vol.
28
(1)
. Enero-Abril
2026
151
Universidad Privada Dr. Rafael Belloso Chacín, Venezuela
MODELO MULTIDIMENSIONAL DE CONTROL INTERNO PARA MITIGACIÓN DE
DESABASTECIMIENTO EN HOSPITALES PÚBLICOS LATINOAMERICANOS: REVISIÓN
CONCEPTUAL INTEGRADORA
Susana Valeria Mera Domo
https://orcid.org/0000-0001-6766-8839
Shirley Patricia Valeriano Gurumendi
https://orcid.org/0009-0001-5231-1842
Francisco Xavier Zambrano Cantos
https://orcid.org/0000-0001-9283-0180
RECIBIDO: 10/10/2025 / ACEPTADO: 28/11/2025 / PUBLICADO: 15/01/2026
RESUMEN
El control interno hospitalario para mitigación de riesgos de desabastecimiento carece de marcos teóricos integrados en contextos
latinoamericanos, presentand o enfoques conceptuales fragmentados que limitan la comprensión teórica y aplicación práctica. Esta
revisión teórica conceptual desarrolla una definición conceptual integrada que caracteriza al control interno hospitalario co mo sistema
organizacional adaptativo multidimensional e inteligente, operacion alizando el constructo en cuatro capacidades institucionales
fundamentales que corresponden directamente con sus propiedades distintivas. Se implementó revisión teórico -integradora mediante
síntesis conceptual de literatura 2004 -2025, aplicando análisis documental y triangulación metodológica para construcción de
definiciones conceptuales integra das. La operacionalización resultó en cuatro dimensiones teóricamente fundamentadas: Capacidad
Preventiva Organizacional (proactividad estratégica), Capacidad Detectiva Institucional (inteligencia organizacional), Capacidad
Correctiva Adaptativa (adaptabilidad contextual y resiliencia institucional), y Capacidad Compensatoria Colaborativa (integralidad
operativa), configurando un marco dimensional donde cada capacidad institucional materializa propiedades distintivas específicas del
constructo mediante componentes operacionalizables. La construcción teórica representa la primera integración sistemática de
evidencia fragmentada proporcionando fundamentos teóricos sólidos para investigación futura e implementación práctica en contextos
hospitalarios latinoamericanos.
Palabras clave: Control interno hospitalario, Desabastecimiento de medicamentos, Capac idades institucionales, Cadenas de
suministro sanitario, Resiliencia institucional.
Multidimensional Internal Control Model for Shortage Risk Mitigation in Latin American Public Hospitals: An Integrative
Concept
ABSTRACT
Hospital inter nal control for shortage risk mitigation lacks integrated theoretical framewor ks in Latin American contexts, presenting
fragmented conceptual approaches that limit theoretical understanding and practical application. This conceptual theoretical review
develops an integrated conceptual definition that characterizes ho spital internal control as a multidimensional adaptive organizational
system, operationalizing the construct into four fundamental institutional capacities that correspond directly with its distinctive properties.
A theoretical-integrative review was implemented through conceptual synthesis of literature from 2004-2025, applying documentary
analysis and methodological triangulation for the construction of integrated conceptual definitions. The operationalization resulted in four
theoretically grounded dimensions: Preventive Organizational Capacity (strategic proactivity), Detective Institutional Capacity
(organizational intelligence), Corrective Adaptive Capacity (contextual adaptability and institutional resilience), and Compensatory
Collaborative Capacity (operational integrality), configuring a dimensional framework where each institutional capacity materializes
specific distinctive properties of the construct through operationalizable components. The theoretical construction represents the first
systematic integration of fragmented evidence providing solid theoretical found ations for future research and practical implementation
in Latin American hospital contexts. Keywords: Hospital internal control, Drug shortages, Institutional capacities, Healthcare supply
chains, Institutional resilience.
Keywords: Hospital internal control, Drug shortages, Institutional capabilities, Healthcare supply cha ins, Institutional resilience.
Introducción
El desabastecimiento de medicamentos e insumos médicos en hospitales públ icos constituye una problemática sistémica que
afecta críticamente a los sistemas de salud de América Latina, comprometiendo la continuidad de la atención sanitaria y la seguridad
de los pacientes en toda la región. En Ecuador, la evidencia documenta que los hospitales enfrentan desafíos significativos en la gestión
Autor de correspondencia. Universidad César Vallejo, Peru. smerad@ucvvirtual.edu.pe
Universidad César Vallejo, Peru. svalerianog@ucvvirtual.edu.pe
Universidad César Vallejo, Peru. fzambranoca@ucvvirtual.edu.pe
Cómo citar: Mera Domo, S., Valeriano Gurumendi, S., Zambrano Carlos, F. (2026). Modelo Multidimensional de Control Interno para Mitigación de
Desabastecimiento en Hospitales Públicos Latinoameric anos: Revisión Conceptual Integradora. Telos: Revista de Estudios Inte rdisciplinarios en
Ciencias Sociales, 28(1), 151-163. www.doi.org/10.36390/telos281.15
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