Fundamentación acerca del concepto de control de gestión financiera en universidades públicas

Abstract

The study of the conceptual foundation of financial management control in public universities comes from a set of elements related to a set of concepts, theories and models that come from researchers and authors that support the configuration process in a context where public funds are limited and must be managed optimally. Financial management control not only becomes a key tool for accountability, but also for making strategic decisions that drive institutional development. In this context, financial management control in public universities is configured as a comprehensive and strategic managerial tool that facilitates the generation of key information. Its main purpose is to influence and guide the managers of organizations, ensuring that the activities carried out are aligned with previously established objectives and plans. In addition, it contributes to strengthening the substantive processes of higher education, such as the teaching-learning process, scientific and technological research, and social interaction. This approach, in turn, reflects a commitment to transparency, accountability and the correct management of the limited resources available. In this way, financial management control not only satisfies an administrative need, but is integrated as an essential element of university administration, with the aim of improving educational quality and optimizing the acquisition and use of university financial resources, for the benefit of both the university community and society as a whole.