Corporate finance in higher education and legal regulations for innovative management

Abstract

DOI: https://doi.org/10.46296/rc.v8i15.0359

This paper analyzes the incorporation of corporate financial systems in higher education institutions and the legal framework that regulates innovative financial management. First, it presents how the integration of financial platforms structured under international accounting principles allows for the optimization of budget planning, expenditure execution, and the assessment of university operational sustainability. It describes the components of financial systems, key performance indicators, and analytical tools that support institutional decision-making. It also highlights the advantages of technological interoperability, budget traceability, and the application of business intelligence to ensure effective resource management. Second, it provides a technical analysis of the regulatory environment governing financial management in public and private universities. It details the legal requirements related to planning, contracting, internal control, accountability, and transparency, and their relationship with administrative management systems. The article demonstrates that administrative efficiency in the university sector directly depends on the alignment of financial management tools, technological capabilities, and regulatory compliance. The research demonstrates how legality, auditing, and results-based planning constitute structural pillars for implementing innovative financial management models. Finally, it concludes that the success of university financial processes relies on the technical design of systems adapted to the current legal framework, ensuring operational stability, fiscal responsibility, and institutional sustainability in the medium and long term.

Keywords: Corporate Finance, Higher Education, Innovative Management.