Control interno, gestión contable y eficiencia administrativa en universidades públicas: una revisión sistemática
Internal control, accounting management, and administrative efficiency in public universities: A systematic reviewContenido principal del artículo
Introducción: El control interno y la gestión contable constituyen componentes esenciales para fortalecer la transparencia, la rendición de cuentas, la confiabilidad de la información financiera y el uso eficiente de los recursos en las universidades públicas. Su adecuada articulación puede contribuir a mejorar los procesos administrativos, presupuestarios y de toma de decisiones institucionales. Objetivo: Analizar la relación entre control interno, gestión contable y eficiencia administrativa en universidades públicas, identificando los principales mecanismos mediante los cuales estas dimensiones se vinculan con el desempeño institucional. Métodos: Se realizó una revisión sistemática de alcance analítico conforme a las directrices PRISMA 2020. La búsqueda identificó 300 registros; después de eliminar 12 duplicados, se cribaron 288 documentos y se incluyeron 27 estudios que cumplieron los criterios temáticos, institucionales y metodológicos establecidos. La información fue organizada y analizada mediante síntesis narrativa. Resultados: La evidencia mostró que el control interno fortalece la calidad, confiabilidad y trazabilidad de la información contable; la auditoría interna y la gestión de riesgos favorecen la identificación de deficiencias y la implementación de acciones correctivas; mientras que los presupuestos, costos e indicadores contribuyen a orientar la asignación eficiente de los recursos. Asimismo, la autonomía institucional, las competencias profesionales, la cultura organizacional y la integración de procesos condicionan la efectividad de los controles. Conclusión: La articulación entre control interno, gestión contable, presupuesto y gestión de riesgos favorece la eficiencia administrativa y fortalece la gobernanza universitaria.
Background: Internal control and accounting management are essential components for strengthening transparency, accountability, the reliability of financial information, and the efficient use of resources in public universities. Their proper integration can contribute to improving administrative, budgetary, and institutional decision-making processes. Objective: To analyze the relationship between internal control, accounting management, and administrative efficiency in public universities, identifying the main mechanisms through which these dimensions are linked to institutional performance. Methods: An analytical systematic review was conducted following the PRISMA 2020 guidelines. The search identified 300 records; after removing 12 duplicates, 288 documents were screened, and 27 studies that met the established thematic, institutional, and methodological criteria were included. The information was organized and analyzed using narrative synthesis. Results: The evidence showed that internal control strengthens the quality, reliability, and traceability of accounting information; internal auditing and risk management facilitate the identification of deficiencies and the implementation of corrective actions; while budgets, costs, and indicators contribute to guiding the efficient allocation of resources. Furthermore, institutional autonomy, professional competencies, organizational culture, and process integration condition the effectiveness of controls. Conclusion: The linkage between internal control, accounting management, budgeting, and risk management promotes administrative efficiency and strengthens university governance.
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