Indices of disclosure of financial information of official HEIs in Colombia

In recent years, the revitalization of information and communication technologies (ICT) has generated momentous changes in all types of organizations and an inevitable digital transformation that has also involved official higher education institutions (HEIs) in Colombia. Adopting an ICT culture is not just another requirement of the environment; On the contrary, it is estimated that this type of instrument benefits aspects such as transparency, interaction, accountability and disclosure of relevant aspects (financial and non-financial) for the communities that converge in an HEI.