Eficiencia institucional y gasto público en la educación superior: análisis de la UTEQ desde una perspectiva estratégica

The efficiency of public spending remains a constant challenge for higher education institutions, especially in contexts where resources are limited and the social demand for quality educational services continues to grow. This study examines the level of efficiency linked to public expenditure at the Technical State University of Quevedo (UTEQ) during the 2020–2024 period, based on both financial indicators and the perceptions of key stakeholders. Using a mixed-method approach and a non-experimental design, the research employed documentary analysis, surveys aimed at administrative staff, and semi-structured interviews with members of the Financial Directorate. Preliminary findings show a direct relationship between expenditure planning and institutional performance, while also highlighting gaps in budget allocation and execution. Internal and external factors influencing efficiency were identified, including staff professional training, strategic financial management, and the existing regulatory framework. The study contributes valuable evidence to support decision-making in university management and encourages reflection on the responsible and transparent use of public resources in the education sector.