University reports in Colombia: a contribution to accountability

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.

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, Universidad de Antioquia

Full-time professor, Department of Accounting Sciences, Faculty of Economic Sciences, Universidad de Antioquia Medellín, Colombia. Public Accountant, Masters candidate in Finance, Faculty of Economic Sciences, Universidad de Antioquia, Colombia.


, Universidad de Antioquia

Masters candidate in Finance, Faculty of Economic Sciences, Universidad de Antioquia, Medellín, Colombia. M.A. in Business Administration, Universidad de Antioquia, Medellín, Colombia.


, Universidad de Antioquia

Full Professor, Department of Accounting Sciences, Faculty of Economic Sciences, Universidad de Antioquia, Medellín Colombia. Public Accountant, Universidad de Antioquia, Medellín, Colombia, Doctor in Accounting and Corporate Finance, Universidad de Valencia, Spain.

Published
2021-02-13
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How to Cite
Ceballos-García, D. ., Calad-Arias, C. ., & Correa-García, J. A. . (2021). University reports in Colombia: a contribution to accountability. Cuadernos De Administración, 36(68), 28-43. https://doi.org/10.25100/cdea.v36i68.9809
Section
Research