<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0120-4645</journal-id>
<journal-title><![CDATA[Cuadernos de Administración (Universidad del Valle)]]></journal-title>
<abbrev-journal-title><![CDATA[cuad.adm.]]></abbrev-journal-title>
<issn>0120-4645</issn>
<publisher>
<publisher-name><![CDATA[Universidad del Valle]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0120-46452020000300028</article-id>
<article-id pub-id-type="doi">10.25100/cdea.v36i68.9809</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[University reports in Colombia: a contribution to accountability]]></article-title>
<article-title xml:lang="es"><![CDATA[Reportes universitarios en Colombia: un aporte a la rendición de cuentas]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ceballos-García]]></surname>
<given-names><![CDATA[Daniel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Calad-Arias]]></surname>
<given-names><![CDATA[Catherine]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Correa-García]]></surname>
<given-names><![CDATA[Jaime Andrés]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Antioquia Faculty of Economic Sciences Department of Accounting Sciences]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Antioquia Faculty of Economic Sciences ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Antioquia Faculty of Economic Sciences Department of Accounting Sciences]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>36</volume>
<numero>68</numero>
<fpage>28</fpage>
<lpage>43</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0120-46452020000300028&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0120-46452020000300028&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0120-46452020000300028&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de este artículo es presentar el estado actual de la rendición de cuentas de universidades públicas colombianas a través de sus reportes institucionales, considerando que los reportes universitarios vienen evolucionando de manera similar a como lo hacen los reportes corporativos incluyendo información financiera y no financiera. Para cumplir este propósito aplicando un análisis de contenido, se tomaron como base los reportes universitarios de 2016 y 2017 de 31 universidades públi­cas colombianas. Se establecieron 5 categorías, con sus respectivas variables para caracterizar los reportes institucionales, identificando el grado de revelación y divulgación de la información financiera y no financiera como base para la rendición de cuentas. Los resultados obtenidos permiten evidenciar prácticas de reporte y divulgación sólidas por parte de las universidades, con temas emergentes especialmente de tipo no financiero, lo que evidencia la necesidad de fortalecer los procesos de rendición de cuentas e implementar herramientas como el Balance Integrado de Gestión -BIG--. Este trabajo abre la puerta a nuevos estudios que exploren las tendencias actuales de la información en materia de sostenibilidad, ODS e impacto social en las universidades públicas y privadas.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[University reports]]></kwd>
<kwd lng="en"><![CDATA[Integrated Management Report -IMR-]]></kwd>
<kwd lng="en"><![CDATA[Accountability]]></kwd>
<kwd lng="en"><![CDATA[Stakeholders]]></kwd>
<kwd lng="es"><![CDATA[Reportes universitarios]]></kwd>
<kwd lng="es"><![CDATA[Balance integrado de gestión]]></kwd>
<kwd lng="es"><![CDATA[Rendición de cuentas]]></kwd>
<kwd lng="es"><![CDATA[Grupos de interés]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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