INFLUENCE OF FINANCIAL FACTORS ON THE OUTCOMES OF ACCREDITATION PROCESSES IN CHILEAN UNIVERSITIES

Rafael Romero-Meza; Francisco Ganga Contreras; David Álvarez-Maldonado; Nicolás Barrientos; Fabricio Ibañez-Veizaga; Víctor Yañez; Luis Vergara

INFLUENCE OF FINANCIAL FACTORS ON THE OUTCOMES OF ACCREDITATION PROCESSES IN CHILEAN UNIVERSITIES

Título traducido de la contribución: INFLUENCIA DE LOS FACTORES FINANCIEROS EN LOS RESULTADOS DE LOS PROCESOS DE ACREDITACIÓN EN UNIVERSIDADES CHILENAS

Rafael Romero-Meza
, Francisco Ganga Contreras
, David Álvarez-Maldonado
, Nicolás Barrientos
, Fabricio Ibañez-Veizaga
, Víctor Yañez
, Luis Vergara

Departamento de Educación

Producción científica: Contribución a una revista › Artículo › revisión exhaustiva

Resumen

Institutional accreditation processes are a strategic element for the sustainability of universities, as they help validate their operations, ensure student access, and facilitate the acquisition of financial resources. Various factors influence the success of these processes, including financial variables. The main objective of this study was to analyze the influence of financial variables on the achievement of a greater number of institutional accreditation years in Chilean universities, highlighting the relevance of the operating margin and total assets. Based on the analysis of a sample of 53 higher education institutions in 2023, an ordinary least squares (OLS) regression model was employed, which revealed the importance of the operating margin and total assets in accreditation outcomes. The study concludes that strong and efficient financial management exerts a positive impact on achieving a higher number of institutional accreditation years.

Título traducido de la contribución	INFLUENCIA DE LOS FACTORES FINANCIEROS EN LOS RESULTADOS DE LOS PROCESOS DE ACREDITACIÓN EN UNIVERSIDADES CHILENAS
Idioma original	Inglés
Páginas (desde-hasta)	459-468
Número de páginas	10
Publicación	Interciencia
Volumen	50
N.º	8
Estado	Publicada - ago. 2025

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AU - Romero-Meza, Rafael

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AU - Álvarez-Maldonado, David

AU - Barrientos, Nicolás

AU - Ibañez-Veizaga, Fabricio

AU - Yañez, Víctor

AU - Vergara, Luis

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N2 - Institutional accreditation processes are a strategic element for the sustainability of universities, as they help validate their operations, ensure student access, and facilitate the acquisition of financial resources. Various factors influence the success of these processes, including financial variables. The main objective of this study was to analyze the influence of financial variables on the achievement of a greater number of institutional accreditation years in Chilean universities, highlighting the relevance of the operating margin and total assets. Based on the analysis of a sample of 53 higher education institutions in 2023, an ordinary least squares (OLS) regression model was employed, which revealed the importance of the operating margin and total assets in accreditation outcomes. The study concludes that strong and efficient financial management exerts a positive impact on achieving a higher number of institutional accreditation years.

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KW - Finance

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IS - 8

ER -

INFLUENCE OF FINANCIAL FACTORS ON THE OUTCOMES OF ACCREDITATION PROCESSES IN CHILEAN UNIVERSITIES

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