Transparency and its determinants at Colombian universities |
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| Authors: | Jesús Mauricio Flórez-Parra María Victoria López-Pérez Antonio Manuel López-Hernández |
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| Institution: | Department of Accounting and Finance, University of Granada, Granada, Spain |
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| Abstract: | Over the past decade, one of the demands upon public institutions, among which we find universities, has been for transparency and improvement of accountability. In this context, Colombian universities are introducing different methods of management and governance aimed at addressing the demands of society generally in relation to transparency and quality in the activities that they carry out. The objective of the present study is to analyze and evaluate factors which affect the level of transparency at Colombian universities based on the rectors’ perception of these universities. The results obtained indicate that the level of transparency depends on the type of governance which is adopted, the level of prestige and the level of delimitation of its identity. Other questions such as size, budget or the public or private nature of the university have not proved to be significant explanatory factors of the degree of transparency. |
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| Keywords: | Accountability corporate governance efficiency management education transparency university governance |
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