la relación entre la gestión financiera y la calidad en las instituciones de educación superior

In this paper we explore whether there is a relationship between financial management and the quality of universities. For this purpose, a multiple case study was conducted in four higher education institutions in Chile. Through the collection of documentary evidence, semi structured interviews and observation, a set of valid findings are identified, according to the logic of literal replica for institutions with more years of accreditation than the national average; while another set of valid findings, according to the logic of theoretical replica was used for institutions with less years of accreditation than the national average. Such findings show that institutions with a higher quality have better indicators of solvency and profitability than institutions with lower quality levels. In addition, the strategies for resource procurement and the investment decisions respond to a clear design and a more rigorous implementation in the institutions with more accreditation years than average; whereas in the institutions with fewer accreditation years than average it is exactly the opposite. Planning and financial control is equivalent in both types of institutions, with the difference that the higher quality entities have quality assurance mechanisms and apply specific techniques that ensure better levels of planning and financial control.