<?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>0123-5923</journal-id>
<journal-title><![CDATA[Estudios Gerenciales]]></journal-title>
<abbrev-journal-title><![CDATA[estud.gerenc.]]></abbrev-journal-title>
<issn>0123-5923</issn>
<publisher>
<publisher-name><![CDATA[Universidad Icesi]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-59232024000100045</article-id>
<article-id pub-id-type="doi">10.18046/j.estger.2024.170.6205</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Determinants of non-financial information accountability in universities: The case of Colombia]]></article-title>
<article-title xml:lang="es"><![CDATA[Determinantes de la rendición de cuentas de información no financiera en las universidades: el caso de Colombia]]></article-title>
<article-title xml:lang="pt"><![CDATA[Determinantes da rendição de contas de informação não financeira nas universidades: o caso da Colômbia]]></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 Facultad de Ciencias Económicas ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Antioquia Facultad de Ciencias Económicas ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Antioquia Departamento de Ciencias Contables Facultad de Ciencias Económicas]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2024</year>
</pub-date>
<volume>40</volume>
<numero>170</numero>
<fpage>45</fpage>
<lpage>56</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-59232024000100045&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-59232024000100045&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-59232024000100045&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This work aims to analyze the determinants of accountability in public and private Colombian universities. The variables access and availability of information were measured through an index and related to variables of the university core missions. Based on legitimacy and stakeholder theory, which proposes a multi-agent approach to the use of information, and given the growing inclusion of Sustainable Development Goals as benchmarks to define the strategies developed by universities, it has been established that university information should look beyond financial aspects and consider environmental and social elements. A panel data methodology was used and 141 observations were made during the 2016-2018 period. The results show a positive relationship among university&#8217;s core missions, welfare, and the disclosure of non-financial information. Nevertheless, reporting this information is still an emerging issue, that is, accountability processes need to be strengthened with solid and homogeneous structures to meet the needs of the university community.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este artículo tiene como objetivo analizar los determinantes de la rendición de cuentas en las universidades públicas y privadas colombianas. Las variables de acceso y disponibilidad de información fueron medidas a través de un índice y relacionadas con variables de las misiones centrales de la universidad. Basados en la teoría de la legitimidad y de las partes interesadas, que propone un enfoque multiagente para el uso de la información, y dada la creciente inclusión de los Objetivo de Desarrollo Sostenibles como puntos de referencia para desarrollar las estrategias propuestas por las universidades, se ha establecido que la información universitaria debe ir más allá de los aspectos financieros y considerar los elementos ambientales y sociales. Se utilizó una metodología de datos de panel y se realizaron 141 observaciones durante el período 2016-2018. Los resultados muestran una relación positiva entre las misiones centrales de la universidad, el bienestar y la divulgación de información no financiera; sin embargo, la comunicación de esta información sigue siendo un tema emergente, por lo que los procesos de rendición de cuentas deben fortalecerse con estructuras sólidas y homogéneas que permitan satisfacer las necesidades de la comunidad universitaria.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Este artigo tem como objetivo analisar os determinantes de rendição de contas nas universidades públicas e privadas colombianas. As variáveis de acesso e disponibilidade de informação foram mensuradas por meio de um índice e relacionadas a variáveis das missões centrais da universidade. Com base na teoria da legitimidade e dos stakeholders, que propõe uma abordagem multiagente para o uso da informação, e dada a crescente inclusão dos Objetivos de Desenvolvimento Sustentável como pontos de referência para desenvolver as estratégias propostas pelas universidades, estabeleceu-se que a informação universitária deve ir além dos aspectos financeiros e considerar elementos ambientais e sociais. Foi utilizada uma metodologia de dados em painel e foram realizadas 141 observações durante o período 2016-2018. Os resultados mostram uma relação positiva entre as missões centrais da universidade e o bem-estar e a divulgação de informações não financeiras; No entanto, a comunicação desta informação continua a ser uma questão emergente, pelo que os processos de responsabilização devem ser reforçados com estruturas sólidas e homogéneas que permitam satisfazer as necessidades da comunidade universitária.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[M14]]></kwd>
<kwd lng="en"><![CDATA[M48]]></kwd>
<kwd lng="en"><![CDATA[accountability]]></kwd>
<kwd lng="en"><![CDATA[university reports]]></kwd>
<kwd lng="en"><![CDATA[sustainability report]]></kwd>
<kwd lng="en"><![CDATA[university social responsibility]]></kwd>
<kwd lng="en"><![CDATA[sustainable development goal]]></kwd>
<kwd lng="es"><![CDATA[rendición de cuentas]]></kwd>
<kwd lng="es"><![CDATA[informes universitarios]]></kwd>
<kwd lng="es"><![CDATA[informe de sostenibilidad]]></kwd>
<kwd lng="es"><![CDATA[responsabilidad social universitaria]]></kwd>
<kwd lng="es"><![CDATA[objetivo de desarrollo sostenible]]></kwd>
<kwd lng="pt"><![CDATA[prestação de contas]]></kwd>
<kwd lng="pt"><![CDATA[relatórios universitários]]></kwd>
<kwd lng="pt"><![CDATA[relatório de sustentabilidade]]></kwd>
<kwd lng="pt"><![CDATA[responsabilidade social universitária]]></kwd>
<kwd lng="pt"><![CDATA[objetivo de desenvolvimento sustentável]]></kwd>
</kwd-group>
</article-meta>
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