Active transparency and its link with the institutional origin: the case of Colombian universities

Authors

  • Diego-Fernando Católico-Segura
  • Karen-Yulieth Leal-Bonilla
  • Oscar-Mauricio Londoño-Jiménez

DOI:

https://doi.org/10.22201/iisue.20072872e.2019.27.340

Keywords:

access to information, dissemination of information, universities, accountability, transparency, Colombia

Abstract

The study evaluated the scale of active transparency of Colombian universities and determined the influence of the institutional origin on their access to information practices. For this purpose, an active transparency index (ITA) was designed and the existence of statistically significant differences between official and private universities was analyzed by means of nonparametric tests. The results show that there is a "low" degree of access to the information and that it is limited to basic data of the institutions, leaving aside information on their procedures and, especially, on financial and control matters. However, the results are higher in official universities, which leads to statistically significant differences between them, so that the institutional origin makes a difference when it comes to making public the information.

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Author Biographies

Diego-Fernando Católico-Segura

Colombiano. Master Universitario en Contabilidad y Finanzas, Universidad de Zaragoza, España. Docente-investigador, Universidad de La Salle, Colombia. Temas de investigación: transparencia y rendición de cuentas en las organizaciones, sistemas y normas de información contable nacional e internacional [dfcatolico@unisalle.edu.co].

Karen-Yulieth Leal-Bonilla

Colombiana. Contadora Pública, Universidad de La Salle, Colombia. Miembro del semillero de investigación “Responsabilidad, transparencia y rendición de cuentas”, Universidad de La Salle, Colombia. Temas de investigación: transparencia y rendición de cuentas en las organizaciones [karenleal2605@gmail.com].

Oscar-Mauricio Londoño-Jiménez

Colombiano. Contador Público, Universidad de La Salle, Colombia. Miembro del semillero de investigación “Responsabilidad, transparencia y rendición de cuentas”, Universidad de La Salle, Colombia. Temas de investigación: transparencia y rendición de cuentas en las organizaciones [oscarmauroua2007@gmail.com].

Published

2019-02-01

How to Cite

Católico-Segura, D.-F., Leal-Bonilla, K.-Y., & Londoño-Jiménez, O.-M. (2019). Active transparency and its link with the institutional origin: the case of Colombian universities. Revista Iberoamericana De Educación Superior, 10(27), 51–71. https://doi.org/10.22201/iisue.20072872e.2019.27.340

Issue

Section

Territories