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Results Based Management as a Determinant of the Quality of Spending in University Education: Peruvian Evidence

Rodríguez-Aguilar R.R.; Marcelo O.-J.L.; Giovanni O.-C.H.; Morales Salazar P.O. · Journal of Educational and Social Research (2026) · DOI: 10.36941/jesr-2026-0290

Resumen

Public universities face significant challenges in optimizing their financial resources, particularly in contexts that demand the adoption of a results-based management approach, which is regarded as a strategic axis for ensuring educational quality, strengthening research, and promoting professional training in alignment with Sustainable Development Goal N. º4: Quality Education. Objective: To evaluate the influence of results-based management as a determining factor in the quality of expenditure within the Planning and Budget Office of a public university in Lima. Methodology: A quantitative, non-experimental, correlational–causal design was employed. The sample consisted of 105 staff members, and the instruments demonstrated high internal reliability for results-based management (α = 0.972) and for quality of expenditure (α = 0.966). Results: The findings revealed a statistically significant influence (p < 0.05), with an explanatory capacity of 73.5% of the variance (Nagelkerke R2). Efficiency was the predominant level in both variables: results-based management (69.5%) and quality of expenditure (65.7%). Furthermore, the structural equation model showed an adequate goodness of fit to the empirical data (χ2/df = 2.570, CFI = 0.956, TLI = 0.935). Conclusions: Results-based management is confirmed as a strong predictor of the quality of expenditure, highlighting the need to strengthen strategic planning and budgetary control mechanisms to optimize resource use in public universities. The empirical evidence obtained contributes to the refinement of institutional management practices and supports strategic resource allocation as a pathway to improving educational quality and the efficiency of public spending.

Instituciones: Universidad César Vallejo