Relationship between government subsidies and the budgetary performance of public universities (2020-2023)

Authors

DOI:

https://doi.org/10.33064/iycuaa2026978404

Keywords:

social policy, public administration, government policy, social welfare, state public universities.

Abstract

This study analyzes the relationship between government subsidies and the budgetary performance of the Autonomous University of Nayarit during 2020–2023. A non-experimental longitudinal design was used, based on official information, to analyze the amount of government subsidies received, enrollment increases, financial self-sufficiency, and cost per student, contrasted with spending on substantive activities. The results show that only 27.15% of the budget was allocated to substantive activities, evidencing high financial dependence. Bayesian analysis confirmed moderate positive correlations between own income and substantive performance.

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Author Biographies

Juan Francisco Gómez-Cárdenas, Universidad Autónoma de Nayarit

Bachelor's degree in Accounting, Master's degree in Taxation, and Doctorate in Accounting and Finance. Certified professor by the Professional Development Program (PRODEP), certified by the National Association of Faculties and Schools of Accounting and Administration (ANFECA). His research focuses on educational policy, public administration, and national public finances. He has actively collaborated on research projects, journal articles, and book chapters. He is a member of the Academic Body recognized by the Ministry of Public Education (SEP) as UAN-CA-282. He currently teaches at the Academic Unit of Accounting and Administration at the Autonomous University of Nayarit, Mexico.

Ricardo Gómez-Álvarez, Universidad Autónoma de Nayarit

Unidad Académica de Contaduría y Administración

Verónica Melisa Contreras-Rodríguez, Universidad Autónoma de Nayarit

Bachelor's degree in Accounting, Master's degree in Finance, and Doctorate in Accounting and Finance. Certified professor by the Professional Development Program (PRODEP), certified by the National Association of Faculties and Schools of Accounting and Administration (ANFECA). Her research focuses on educational policy, public administration, and national public finances. She has actively collaborated on research projects, journal articles, and book chapters. She is a member of the Academic Body recognized by the Ministry of Public Education (SEP) as UAN-CA-282. She currently teaches at the Academic Unit of Accounting and Administration at the Autonomous University of Nayarit, Mexico.

Laura Talina Rivera-Rivas, Universidad Autónoma de Nayarit

Member of the National System of Researchers of CONAHCYT with the recognition of Candidate, Bachelor's Degree in Administration, Master's Degree in Finance, and Doctorate in Management and Educational Policy. Certified teacher by the Professional Development Program (PRODEP), certified by the National Association of Faculties and Schools of Accounting and Administration (ANFECA). Her lines of research focus on: educational policy, university social responsibility, entrepreneurship in SMEs, and finance in SMEs. She has actively collaborated on research projects, journal articles, and book chapters. She is a member of the Academic Body recognized by the Ministry of Public Education (SEP) as UAN-CA-251. She currently teaches at the Academic Unit of Accounting and Administration at the Autonomous University of Nayarit, Mexico.

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Published

2026-01-30

How to Cite

Gómez-Cárdenas, J. F., Gómez-Álvarez, R., Contreras-Rodríguez, V. M., & Rivera-Rivas, L. T. (2026). Relationship between government subsidies and the budgetary performance of public universities (2020-2023). Investigación Y Ciencia De La Universidad Autónoma De Aguascalientes, (97), e 8404. https://doi.org/10.33064/iycuaa2026978404

Issue

No. 97 (2026)

Section

Artículos de Investigación

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Copyright (c) 2026 Ricardo Gómez-Álvarez, Juan Francisco Gómez-Cárdenas, Verónica Melisa Contreras-Rodríguez, Laura Talina Rivera-Rivas

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Las obras publicadas en versión electrónica de la revista están bajo la licencia Creative Commons Atribución-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)

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