Abstract
* There have been changes in the internal management, better internal efficiency in the use of the resources, and changes in the organisation and the structure of the government. The changes in the different institutions are directly linked to the external pressure to which they are subjected. The universities that are under greater pressure in terms of restrictions in their budgets or control of their results show greater initiative to adopt these changes. But the magnitude of the changes depends on the capacity of the universities to carry them out. The existence of legal, institutional or structural barriers can sometimes cause problems in the adoption of necessary changes or can modify their sense. The aim of this article is to describe some of the initiatives taken by Spanish universities to improve their efficiency, both internal (technical) and external (economic). Two universities with different characteristics and situations have been chosen. However, they do have a common feature: they have introduced
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