University reports in Colombia: a contribution to accountability

Résumé 0

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.