Paola Andrea Gómez-Solano’s research while affiliated with La Salle University and other places

En Colombia, la rendicion de cuentas se haconfigurado como un mecanismo inherente al sistema de gobiernodemocratico, sustentada en la obligacion de todogestor publico de informar y justificar sus actuaciones antela sociedad y hacerse responsable de ellas. Esta rendicionse puede realizar por medio de una serie de instrumentoscomo la revelacion y divulgacion de la informacion por Internet,lo cual ha sido contemplado por el gobierno nacionalen la estrategia de gobierno en linea. De acuerdo conlo anterior, la presente investigacion evalua de manera empiricay descriptiva el grado de revelacion y divulgacion dela informacion financiera y no financiera, de las entidadesde la rama ejecutiva del orden nacional nivel central en Colombia.Los resultados evidencian un grado de revelacionintermedio de la informacion publicada en los sitios webde las entidades analizadas, lo cual limita el control social yconfigura un posible riesgo de corrupcion al no permitir lavisibilidad que se requiere para evaluar la gestion publica.

Accountability has been constituted as an inherent mechanism of the democratic government in Colombia, based on the obligation of every public agent to report and justify before society his actions, and be held accountable for them. This accountability may be performed through a number of instruments such as the disclosure and dissemination of information through the internet, which has been considered by the national government in the online government strategy. According to the foregoing, this research assesses in an empiric and descriptive manner the degree of disclosure and dissemination of financial and non-financial information of the central level executive branch entities in Colombia. The results show an intermediate degree of disclosure of the information published in the websites of the entities analyzed which limits social control and constitutes a possible risk of corruption, by not allowing the required visibility to assess public administration.