In Peru, public universities have difficulties in executing their investment projects. In the period 2016-2019, all of them have had a low and somewhat increasing execution, between 44% and 69%; postponing the attention of important unsatisfied needs in academic training, research, among others. This research is based on the idea supported by theory and empirical evidence: that perception is an important factor in decision-making; and, the low execution of investments in public universities. Its general objective is to find out whether or not the control system - through the control agents - has a negative influence on the decision-making of public university managers directly involved in investment management. For its development, the regulations governing the control system in Peru were reviewed, as well as those concerning investment management.  Next, the relevant literature was...

The purpose of this research was to determine the level and main characteristics of managerial job satisfaction in Peru's public universities, and the progress of budget execution in these institutions, as well as the correlation between job satisfaction and the progress of budget execution. To measure job satisfaction, a survey was applied to a sample of managers in specialized areas of the central administration of the institution (elected officials were excluded), using a questionnaire generated in a pilot experience and with the corresponding statistical verification of its reliability. Recognizing that there is great heterogeneity among public universities with the amount of budget, number of workers and number of students, among other dimensions, it was possible to form five strata, using as grouping criteria the total budget and the budget of projects for the 2017-2019 triennium, ...

La presente investigación se propone como objetivo general, contribuir con la sistematización teórica y empírica que coadyuve al proceso de descentralización, mediante la construcción de un modelo que mejore la asignación de recursos financieros públicos y mejore el control del gasto de las municipalidades en función a la eficiencia en el desempeño de sus actividades. Para alcanzar este propósito central, a su vez se ha planteado los siguientes objetivos específicos: (i) Estudiar y determinar las causas y consecuencias de la inadecuada distribución de recursos financieros municipales, asimismo, las de la débil y desigual capacidad de gestión de los gobiernos locales; (ii) Sistematizar principios y procedimientos para la asignación equitativa de los recursos financieros públicos a las municipalidades; (iii) Sistematizar principios y procedimientos para fortalecer la capac...