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Revelación y divulgación de la información financiera y no financiera de las universidades públicas en Colombia

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  • Diego Fernando Católico

Abstract

La modernización del Estado y la transparencia en la gestión de los recursos públicos, demanda la rendición de cuentas de sus instituciones, entre ellas, las universidades públicas. De allí que el uso de las tecnologías de la información y la comunicación (gobierno electrónico), sea un medio idóneo para presentar la información. La presente investigación propone un índice para determinar el grado de revelación y de divulgación de la información académico-financiera por parte de las universidades públicas en Colombia a través de sus sitios web. Adicionalmente, se identifican los factores que pueden determinar o explicar dicho grado de divulgación. Los resultados evidencian un nivel intermedio de divulgación y muestran que los factores asociados con el tamano, la antiguedad, la calidad en la gestión, la financiación por parte de la Nación y la calidad en los resultados de investigación, explican y caracterizan a las universidades que divulgan su información on-line.

Suggested Citation

  • Diego Fernando Católico, 2012. "Revelación y divulgación de la información financiera y no financiera de las universidades públicas en Colombia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
    • Handle: RePEc:col:000180:011702
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    References listed on IDEAS

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    1. Carlos Serrano-Cinca & Mar Rueda-Tomás & Pilar Portillo-Tarragona, 2009. "Factors Influencing E-Disclosure in Local Public Administrations," Environment and Planning C, , vol. 27(2), pages 355-378, April.
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    More about this item

    Keywords

    Rendición de cuentas; gobierno electrónico; revelación y divulgación de información; tecnologías de la información y la comunicación (TIC); universidades públicas.;
    All these keywords.

    JEL classification:

    • M39 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Other

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