Determinants of non-financial information accountability in universities: The case of Colombia
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Redalyc
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| Natura: | Artículo científico |
| Lingua: | en |
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Universidad ICESI
2024
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| _version_ | 1876464854550708224 |
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| author | Daniel Ceballos-García |
| author_facet | Daniel Ceballos-García |
| contents | Determinants of non-financial information accountability in universities: The case of Colombia Daniel Ceballos-García Catherine Calad-Arias Jaime Andrés Correa-García Administración y Contabilidad Accountability university reports sustainability report sustainable development goal university social responsibility 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’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. 2024 artículo científico 0123-5923 https://www.redalyc.org/articulo.oa?id=21282751002 https://www.redalyc.org/journal/212/21282751002/ https://www.redalyc.org/journal/212/21282751002/html/ https://www.redalyc.org/journal/212/21282751002/21282751002.epub https://www.redalyc.org/journal/212/21282751002/movil 10.18046/j.estger.2024.170.6205 en http://www.redalyc.org/revista.oa?id=212 Estudios Gerenciales application/pdf Universidad ICESI Estudios Gerenciales (Colombia) Num.170 Vol.40 |
| format | Artículo científico |
| id | redalyc_21282751002 |
| institution | Redalyc |
| language | en |
| publishDate | 2024 |
| publisher | Universidad ICESI |
| spellingShingle | Determinants of non-financial information accountability in universities: The case of Colombia Daniel Ceballos-García Administración y Contabilidad Accountability university reports sustainability report sustainable development goal university social responsibility Determinants of non-financial information accountability in universities: The case of Colombia Daniel Ceballos-García Catherine Calad-Arias Jaime Andrés Correa-García Administración y Contabilidad Accountability university reports sustainability report sustainable development goal university social responsibility 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’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. 2024 artículo científico 0123-5923 https://www.redalyc.org/articulo.oa?id=21282751002 https://www.redalyc.org/journal/212/21282751002/ https://www.redalyc.org/journal/212/21282751002/html/ https://www.redalyc.org/journal/212/21282751002/21282751002.epub https://www.redalyc.org/journal/212/21282751002/movil 10.18046/j.estger.2024.170.6205 en http://www.redalyc.org/revista.oa?id=212 Estudios Gerenciales application/pdf Universidad ICESI Estudios Gerenciales (Colombia) Num.170 Vol.40 |
| title | Determinants of non-financial information accountability in universities: The case of Colombia |
| topic | Administración y Contabilidad Accountability university reports sustainability report sustainable development goal university social responsibility |
| url | https://www.redalyc.org/articulo.oa?id=21282751002 https://www.redalyc.org/journal/212/21282751002/ https://www.redalyc.org/journal/212/21282751002/html/ https://www.redalyc.org/journal/212/21282751002/21282751002.epub https://www.redalyc.org/journal/212/21282751002/movil |