Transparency and its determinants at Colombian universities Flórez Parra, Jesús Mauricio López Pérez, María Victoria López‐Hernández, Antonio Manuel Accountability Corporate governance Efficiency 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. 2024-01-22T10:08:29Z 2024-01-22T10:08:29Z 2017 journal article Published version: Flórez-Parra, J. M., López-Pérez, M. V. & López-Hernández, A. M., (2017). Transparency and its determinants at Colombian universities. Higher Education Research & Development, 36:4, 674-687. https://doi.org/10.1080/07294360.2016.1239613 https://hdl.handle.net/10481/87067 10.1080/07294360.2016.1239613 eng open access Taylor and Francis Group