Economic evaluation with a social focus in HEIs: Theoretical systematization

Abstract

The economic evaluation of projects in higher education institutions (HEIs) with a social focus is a key tool for strategic decision-making, especially in contexts where resources are limited and efficient allocation is a priority. This level of education in Ecuador faces significant challenges in terms of access, quality, and equity, which demands a rigorous evaluation of investment projects in this sector. This article aims to systematize the theoretical and methodological aspects that underpin the economic evaluation of projects, integrating dimensions such as socioeconomic context, relevance, equity, gender, efficiency, sustainability, participation, and governance. Theoretical methods, including historical-logical and content analysis, were used to examine the conceptual evolution and key components of the approach. The results reveal that social economic evaluation (SEEE) emerges as an integrative model that transcends traditional private and social perspectives. The conclusion is that social economic evaluation constitutes a robust framework for comprehensively assessing educational investments, facilitating more informed, legitimate decision-making aligned with the Sustainable Development Goals, especially in contexts of inequality such as Latin America.