REVELACIóN Y DIVULGACIóN DE LA INFORMACIóN FINANCIERA Y NO FINANCIERA DE LAS UNIVERSIDADES PúBLICAS EN COLOMBIA

state modernization and transparency on public resources management requires accountability of its institutions, including public universities. that is why information and communication technologies (electronic government) are proper means to present such information. this research proposes an index to determine the degree of disclosure and dissemination of academic-financial information of public universities in colombia through their websites. additionally, the factors that can determine or explain such dissemination degree are identified. the results show an intermediate level of dissemination, and they evidence that factors associated to size, antiquity, management quality, state financing and quality on research results explain and characterize universities that disclosure their information on-line.