Asset compliance and availability of accounting support for federal institutions in the TecNM Northwest Region.

Abstract

Strengthening public integrity systems in Mexico requires evaluating not only the regulatory compliance of public servants but also the institutional and regional capacity to facilitate such compliance. In this context, the asset declaration becomes a key instrument to promote transparency, prevent conflicts of interest, and strengthen citizen trust in public institutions. This study analyzes the behavior of teaching staff at the National Technological Institute of Mexico (TecNM) in the Northwestern Region regarding their obligations to submit asset declarations, integrating institutional administrative data with information on the availability of accounting and auditing service providers in the five states that make up the region: Baja California, Baja California Sur, Chihuahua, Sinaloa, and Sonora. Based on the integration of both sources, an Accounting Support Availability Index (ASA) is developed to evaluate the relationship between institutional demand (represented by the number of obligated faculty members) and the professional supply available in each state. The results show significant territorial inequalities: while some states present an adequate supply of accounting professionals, others exhibit relevant gaps that may constitute limiting factors for timely and proper compliance with asset declaration requirements. The analysis highlights that institutional capacities, regional infrastructure, and the availability of professional advisory services are determining elements for understanding variations in compliance levels. The study concludes with recommendations aimed at strengthening public integrity through differentiated strategies that consider the territorial and professional particularities of the region.