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Exploring determining factors of web transparency in the world's top universities

Author

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  • Saraite-Sariene, Laura
  • Gálvez Rodríguez, María del Mar
  • Haro de Rosario, Arturo

Abstract

This paper aims to analyze the online transparency of the top 100 Universities in the world and determine which factors influence the degree of online transparency achieved by these institutions. To this end, a global transparency index was developed comprising of four dimensions (“E-Information”, “E-Services”, “E-Participation” and “Navigability, Design and Accessibility”). From the analysis of the various dimensions, it is worth noting that universities are aware of the importance of having a web page with adequate “Navigability, Design and Accessibility”. In contrast, “E-information” is the least valued dimension due to universities focusing their attention on the disclosure of general information rather than on more specific issues. In addition, a multivariate regression equation was used to test the relationship between the online information disclosed and a particular set of factors. As main findings, younger universities of greater size and which are privately funded are the ones most interested in utilizing web pages.

Suggested Citation

  • Saraite-Sariene, Laura & Gálvez Rodríguez, María del Mar & Haro de Rosario, Arturo, 2018. "Exploring determining factors of web transparency in the world's top universities," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 63-72.
    • Handle: RePEc:eee:spacre:v:21:y:2018:i:1:p:63-72
    DOI: 10.1016/j.rcsar.2017.07.004
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    References listed on IDEAS

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    1. María Pinto & David Guerrero & Andrés Fernández-Ramos & Anne-Vinciane Doucet, 2009. "Information provided by Spanish university websites on their assessment and quality processes," Scientometrics, Springer;Akadémiai Kiadó, vol. 81(1), pages 265-289, October.
    2. Gordon, Teresa & Fischer, Mary & Malone, David & Tower, Greg, 2002. "A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States," Journal of Accounting and Public Policy, Elsevier, vol. 21(3), pages 235-275.
    3. María Pinto & Dora Sales & Anne-Vinciane Doucet & Andrés Fernández-Ramos & David Guerrero, 2007. "Metric analysis of the information visibility and diffusion about the European Higher Education Area on Spanish University websites," Scientometrics, Springer;Akadémiai Kiadó, vol. 72(2), pages 345-370, August.
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    5. Ruiz-Lozano, Mercedes & Tirado-Valencia, Pilar, 2016. "Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 252-260.
    6. Paolo RICCI, 2013. "What Future for Social Reporting and Accountability in Academic Systems. An Overview of the Italian Case," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(2), pages 202-221, May.
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    Cited by:

    1. Laura Saraite Sariene & Carmen Caba Pérez & Antonio M López Hernández, 2020. "Expanding the actions of Open Government in higher education sector: From web transparency to Open Science," PLOS ONE, Public Library of Science, vol. 15(9), pages 1-18, September.
    2. Laura Saraite-Sariene & Juana Alonso-Cañadas & Federico Galán-Valdivieso & Carmen Caba-Pérez, 2019. "Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspective," Sustainability, MDPI, vol. 12(1), pages 1-19, December.

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    More about this item

    Keywords

    Internet; Disclosure; Higher education; Web page; Internet; Divulgación; Educación superior; Páginas web;
    All these keywords.

    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions

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