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the objective of this paper is to explain through the agency theory and theory of resources and capacities as is the process of assessment in higher education institutions. materials and methods: the methods used are the analytical and descriptive of the literature review on the issue of evaluation occurring in Institutions of Higher Education in México. results: the actors that are involved in the decision-making and the use that is giving the resources derived from repeatedly to practices that opportunistic diminishing the value that is given to the evaluation, in addition to the decrease in team work. After describing the background and delimitation of the problem, it is justified the aim of this paper which is to present an overview of how the evaluation process, the actors involved and conflicts that may arise as a result of that process. Discussion and Conclusions: as a theoretical background of this paper, it is supported by the agency theory and the resource and capabilities theory both from the field of strategy. The main conclusion argues that the evaluation of Higher Education Institutions in México should be a tool to encourage continuous improvement. Self-evaluation becomes a key part of these processes, but this will be useful to the extent that stakeholders are aware of their actions, that there is a change of mentality less focused on control, money and the market, greater teamwork and knowledge generation applicable to the local context.

EVALUATION IN INSTITUTIONS OF HIGHER EDUCATION: аn analysis from the agency theory and the theory of resources and capabilities