¿Cómo influye una situación de crisis económica en la eficiencia en costes de las universidades públicas? Un análisis de convergencia en el Sistema Universitario Español (2008-2019)

How does a situation of economic crisis influence the cost efficiency of public universities? A convergence analysis in the Spanish University System (2008-2019)

Autores/as

DOI: https://doi.org/10.6018/rcsar.536531
Palabras clave: Eficiencia en costes, Sistema Universitario Español, Universidades públicas, Convergencia, Crisis

Resumen

Cada vez se exige más que, a la hora de desarrollar las funciones docente, investigadora y social, los gestores de las universidades públicas administren los recursos de una manera eficaz y eficiente para conseguir recortar los gastos, sin eliminar servicios ni perjudicar la calidad. En este marco, los dos objetivos del trabajo son: primero, estimar la eficiencia en costes en el Sistema Universitario Público Español (SUPE) durante el periodo 2008-2019, comparando la situación durante y tras la crisis económico-financiera global del 2008; y, segundo, estudiar la convergencia de la eficiencia en costes de las universidades –a lo largo de dichos periodos, dentro del sector y hacia las mejores prácticas–, así como su posible dependencia de la situación de crisis. Para ello se aplica, por un lado, un Análisis Envolvente de Datos (DEA) de panel de datos condicional y, por otro lado, diferentes modelos de regresión para determinar las convergencias ,  y . Nuestros hallazgos muestran una mejora de la eficiencia en costes media entre 2008 y 2019, poniendo de manifiesto una reducción de los gastos de las universidades para lograr un nivel dado de outputs. Además, a lo largo de ese periodo, las instituciones que en 2008 gestionaron peor sus fondos mejoraron más su eficiencia en costes que las que inicialmente se comportaron mejor, disminuyendo también la dispersión dentro del SUPE al final del mismo. También se produjo una intensa convergencia hacia las mejores prácticas del sector. Cuando se distingue entre sub-periodos, frente a la etapa de crisis (2008-2013), las universidades públicas españolas, por término medio, tomaron mejores decisiones de reducción de costes a la hora de prestar sus servicios durante el sub-periodo postcrisis (2014-2019), produciéndose, además, un mayor acercamiento institucional tanto a lo largo del tiempo como hacia la media del sector y las mejores prácticas.

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Publicado
02-07-2025
Cómo citar
Fernández-Santos, Y., Martínez-Campillo, A., & Sierra-Fernández, M.-P. (2025). ¿Cómo influye una situación de crisis económica en la eficiencia en costes de las universidades públicas? Un análisis de convergencia en el Sistema Universitario Español (2008-2019): How does a situation of economic crisis influence the cost efficiency of public universities? A convergence analysis in the Spanish University System (2008-2019). Revista de Contabilidad - Spanish Accounting Review, 28(2), 282–295. https://doi.org/10.6018/rcsar.536531
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