Ethics, regulation and human oversight in the implementation of ai for compliance: Evidence from a systematic review

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Peter Yván Castillo García
Yoya Betzabé Flores Peréz

Abstract

The persistence of educational gaps associated with socioeconomic conditions has shown that educational funding, while necessary, has proven insufficient to guarantee equitable learning outcomes, thus placing social determinants at the center of contemporary public policy analysis. In this context, this article aimed to propose an integrative theoretical framework that articulates budgetary dimensions, social determinants, and indicators of educational equity, based on a synthesis of available evidence. The research was conducted through a systematic review, designed to identify, analyze, and compare recent empirical studies and reviews that addressed these dimensions from different analytical levels. The results showed that the literature examined the link between educational investment and learning outcomes in a fragmented way, highlighting that factors such as poverty, gender, ethnicity, territory, and institutional governance systematically mediated the effectiveness of spending, while equity indicators were used heterogeneously and partially. Furthermore, the absence of conceptual models that simultaneously integrated these variables was noted. The main conclusion was that the education budget operated as an input embedded in complex social systems, and therefore its impact depended on intermediate social and institutional mechanisms. This underscored the need for multilevel approaches to guide more equitable and socially sustainable education policies

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How to Cite
Castillo García , P. Y., & Flores Peréz, Y. B. . (2026). Ethics, regulation and human oversight in the implementation of ai for compliance: Evidence from a systematic review. Aula Virtual, 7(14), 655-672. https://doi.org/10.5281/zenodo.19411537
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