<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2665-0398</journal-id>
<journal-title><![CDATA[Aula Virtual]]></journal-title>
<abbrev-journal-title><![CDATA[Aula Virtual]]></abbrev-journal-title>
<issn>2665-0398</issn>
<publisher>
<publisher-name><![CDATA[Fundación Aula Virtual]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2665-03982026000102044</article-id>
<article-id pub-id-type="doi">10.5281/zenodo.19630203</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[FINANCIAMIENTO EDUCATIVO BASADO EN EQUIDAD Y BRECHAS DE APRENDIZAJE: UNA REVISIÓN SISTEMÁTICA DE FACTORES CONTEXTUALES E INSTITUCIONALES]]></article-title>
<article-title xml:lang="en"><![CDATA[EQUITY-BASED EDUCATIONAL FINANCING AND LEARNING GAPS: A SYSTEMATIC REVIEW OF CONTEXTUAL AND INSTITUTIONAL FACTORS]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castillo García]]></surname>
<given-names><![CDATA[Peter Yván]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Flores Peréz]]></surname>
<given-names><![CDATA[Yoya Betzabé]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Trujillo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional de Trujillo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<volume>7</volume>
<numero>14</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2665-03982026000102044&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2665-03982026000102044&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2665-03982026000102044&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La relación entre el financiamiento educativo y la equidad en los logros de aprendizaje constituye uno de los temas centrales en el debate contemporáneo sobre políticas educativas, especialmente en contextos donde persisten desigualdades estructurales que afectan el acceso y el rendimiento académico de estudiantes provenientes de entornos socioeconómicos desfavorecidos. En este escenario, las estrategias de financiamiento basadas en equidad han sido promovidas como mecanismos redistributivos orientados a reducir brechas educativas; sin embargo, la evidencia empírica disponible muestra resultados heterogéneos respecto a su efectividad. El presente artículo tuvo como objetivo identificar los factores contextuales e institucionales que median o moderan la relación entre las estrategias de financiamiento basado en equidad y la reducción de brechas de rendimiento académico. Para ello se desarrolló un artículo de revisión sistemática siguiendo las directrices del protocolo PRISMA, mediante la búsqueda y análisis de literatura científica publicada entre 2015 y 2025 en la base de datos Scopus. La síntesis de la evidencia permitió identificar que el impacto del financiamiento educativo orientado a la equidad depende de la interacción entre factores contextuales, como la composición socioeconómica del estudiantado, la segregación escolar y las desigualdades territoriales, y factores institucionales relacionados con la gobernanza educativa, el diseño de las fórmulas de financiamiento y las capacidades organizacionales de las instituciones escolares. En conclusión, el financiamiento basado en equidad puede contribuir a reducir brechas de aprendizaje cuando se implementa en sistemas educativos que cuentan con mecanismos institucionales y condiciones contextuales capaces de transformar los recursos adicionales en mejoras efectivas en los resultados educativos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The relationship between educational financing and equity in learning outcomes is a central theme in the contemporary debate on education policies, especially in contexts where structural inequalities persist, affecting the access to and academic performance of students from disadvantaged socioeconomic backgrounds. In this scenario, equity-based financing strategies have been promoted as redistributive mechanisms aimed at reducing educational gaps; however, the available empirical evidence shows heterogeneous results regarding their effectiveness. This article aimed to identify the contextual and institutional factors that mediate or moderate the relationship between equity-based financing strategies and the reduction of academic achievement gaps. To this end, a systematic review was conducted following the PRISMA protocol guidelines, through the search and analysis of scientific literature published between 2015 and 2025 in the Scopus database. The synthesis of the evidence revealed that the impact of equity-based educational financing depends on the interaction between contextual factors, such as the socioeconomic composition of the student body, school segregation, and territorial inequalities, and institutional factors related to educational governance, the design of financing mechanisms, and the organizational capacities of schools. In conclusion, equity-based financing can contribute to reducing learning gaps when implemented in educational systems that have institutional mechanisms and contextual conditions capable of transforming additional resources into effective improvements in educational outcomes.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Financiamiento educativo basado en equidad]]></kwd>
<kwd lng="es"><![CDATA[brechas de rendimiento académico]]></kwd>
<kwd lng="es"><![CDATA[factores contextuales]]></kwd>
<kwd lng="es"><![CDATA[gobernanza educativa]]></kwd>
<kwd lng="es"><![CDATA[desigualdad educativa]]></kwd>
<kwd lng="en"><![CDATA[Equity-based educational financing]]></kwd>
<kwd lng="en"><![CDATA[academic achievement gaps]]></kwd>
<kwd lng="en"><![CDATA[contextual factors]]></kwd>
<kwd lng="en"><![CDATA[educational governance]]></kwd>
<kwd lng="en"><![CDATA[educational inequality]]></kwd>
</kwd-group>
</article-meta>
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