Accounting challenges of Ecuadorian public universities: a case analysis focused on profitability and institutional debt
Abstract
This article examines the accounting challenges of Ecuadorian public universities, focusing on profitability and institutional indebtedness during the period from 2019 to 2021. It was identified that institutions face significant obstacles that impact their financial stability and ability to meet their educational and research goals. These challenges arise not only from economic constraints and increases in operating costs, but also from mismatches between accounting practices and the standards required for transparent and efficient management. The research adopted a quantitative and correlational approach, using Pearson's R coefficient to examine the relationship between several financial indicators, such as liquidity, management, profitability, and indebtedness. This methodology allowed a rigorous assessment of the economic status of the University of the Armed Forces, Latacunga Campus, and revealed the influence of financial management on institutional sustainability. The results showed that, although the university maintains high liquidity, indicative of its ability to cover short-term debts, it faces a low level of profitability and indebtedness that compromises its capacity for long-term investment and growth. The discussion of the study highlights the need for more efficient management of resources and the implementation of strategies that improve profitability without compromising educational quality. In conclusion, this study not only contributes to the existing literature by providing a detailed analysis of financial management in a public academic context, but also offers practical recommendations for the optimization of resources in public universities.
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