Resumo

CATOLICO-SEGURA, Diego Fernando; GOMEZ-SOLANO, Paola Andrea  e  GOMEZ-DIAZ, Angy Johana. Online Disclosure of the Financial and Non-financial Information of Executive Branch Entities on a National Level in Colombia. Cuad. Contab. [online]. 2014, vol.15, n.37, pp.77-107. ISSN 0123-1472.

Accountability has been constituted as an inherent mechanism of the democratic government in Colombia, based on the obligation of every public agent to report and justify before society his actions, and be held accountable for them. This accountability may be performed through a number of instruments such as the disclosure and dissemination of information through the internet, which has been considered by the national government in the online government strategy. According to the foregoing, this research assesses in an empiric and descriptive manner the degree of disclosure and dissemination of financial and non-financial information of the central level executive branch entities in Colombia. The results show an intermediate degree of disclosure of the information published in the websites of the entities analyzed which limits social control and constitutes a possible risk of corruption, by not allowing the required visibility to assess public administration.

Palavras-chave : social control; accountability; online government; disclosure and dissemination of information; executive branch; social control; auditing; internet in public administration; executive power - Colombia.

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