Abstract

CEBALLOS-GARCIA, Daniel; CALAD-ARIAS, Catherine  and  CORREA-GARCIA, Jaime Andrés. University reports in Colombia: a contribution to accountability. cuad.adm. [online]. 2020, vol.36, n.68, pp.28-43.  Epub Feb 13, 2021. ISSN 0120-4645.  https://doi.org/10.25100/cdea.v36i68.9809.

The aim of this paper is to present the current state of accountability of Colombian public universities through their institutional reports, considering that university reports have been evolving in a similar way as corporate reports, including financial and non-financial information. To fulfill this purpose, the university reports of 2016 and 2017 from 31 Colombian public universities were taken as a base to apply a content analysis. Five categories were established, with their respective variables to characterize the institutional reports, identifying the degree of disclosure and dissemination of financial and non-financial information as a basis for accountability. The results obtained show that the universities have solid reporting and disclosure practices, with emerging issues, especially of a non-financial nature, which shows the need to strengthen accountability processes and implement tools such as the Integrated Management Report -IMR-. This work opens the door to new studies to explore current trends in information on sustainability, SDG and social impact in public and private universities.

Keywords : University reports; Integrated Management Report -IMR-; Accountability; Stakeholders.

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