Public investment in Physical Education and sport programs: accounting analysis and social impact projections
DOI:
https://doi.org/10.47197/retos.v70.117019Keywords:
Community development , financial management, Physical Education, public investment, social impactAbstract
Introduction: Public investment in physical education and sports programs has been promoted as a means to enhance social inclusion, health, and community development. However, in Ecuador, there are still significant limitations regarding the management of these resources and the measurement of their real impact on the population.
Objective: To analyze public investment in physical education and sports programs in Ecuador by evaluating its accounting management and projecting its social impact in terms of inclusion, health, and community development.
Methodology: A quantitative approach was used, with a non-experimental, descriptive-correlational design. Structured questionnaires were applied to program managers, along with accounting-social verification checklists and document analysis in twelve public entities, covering the period 2020–2024.
Results: The average budget execution exceeded 65 %; however, the projected population coverage goals were not achieved. Spending focused primarily on physical infrastructure (62.3 %), with limited allocation to pedagogical and community processes. Most institutions lack evaluation systems with standardized social indicators, which limits the ability to measure actual impact.
Conclusion: The amount of investment alone does not ensure a positive social effect. A strategic redistribution of resources, institutional strengthening, and intersectoral coordination are required. A technical redesign of the programs would improve the effectiveness and reach of these public policies, positioning sports as a real tool for social inclusion and development.
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