Ética, transparencia, rendición de cuentas y las finanzas eficientes en las universidades públicas estatales en México.

Abstract

The UPE's in Mexico are entities that financially operate by means of subsidies granted by the federation and the federal entities, which are used to fulfill their substantive and administrative functions; the subsidies are public resources that are subject to audit according to various federal provisions; This article highlights the importance of ethics, transparency and accountability in state public universities in Mexico, through a non-experimental analysis of quantitative and correlational type and having as results those issued by the Superior Audit Office of the Federation (ASF) in the year 2020 where it made an average of 20 observations for each UPE's of which 3.63% remained unsolved. 63%, there is a high correlation between the observations made and the observations not solved, concluding that ethics, transparency and accountability are determining factors in the efficient use of financial resources in the UPE´s in Mexico.