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Corporate governance of universities: improving transparency and accountability

Author

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  • Yolanda Ramírez

    (University of Castilla-La Mancha)

  • Ángel Tejada

    (University of Castilla-La Mancha)

Abstract

There is currently a growing interest in the improvement of university governance and the disclosure of information on corporate governance processes as an essential part of the transparency and accountability of universities. This paper aims to know the importance given by Spanish university stakeholders to the disclosure of information about structure and mechanism of corporate governance. To meet this objective, we propose a model for disclosing information on the main aspects of university governance in Spanish universities. This model will be validated using a questionnaire sent to members of the Social Councils of public universities in Spain. Our results show that Spanish university stakeholders attach great importance to the disclosure of specific information on aspects of corporate governance, which would result in improved transparency and accountability. No previous research was conducted for Spanish universities. This brings new expertise regarding the need to carry out a proactive publication of information on corporate governance in the Spanish university accounting information model.

Suggested Citation

  • Yolanda Ramírez & Ángel Tejada, 2018. "Corporate governance of universities: improving transparency and accountability," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(1), pages 29-39, February.
    • Handle: RePEc:pal:ijodag:v:15:y:2018:i:1:d:10.1057_s41310-018-0034-2
    DOI: 10.1057/s41310-018-0034-2
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    References listed on IDEAS

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    1. Chi‐Kun Ho, 2005. "Corporate Governance and Corporate Competitiveness: an international analysis," Corporate Governance: An International Review, Wiley Blackwell, vol. 13(2), pages 211-253, March.
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    Cited by:

    1. Raquel Garde Sánchez & Jesús Mauricio Flórez-Parra & María Victoria López-Pérez & Antonio Manuel López-Hernández, 2020. "Corporate Governance and Disclosure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking," Sustainability, MDPI, vol. 12(4), pages 1-22, February.
    2. Muhammad Khan & Hee Yong Lee & Jung Han Bae, 2019. "The Role of Transparency in Humanitarian Logistics," Sustainability, MDPI, vol. 11(7), pages 1-27, April.
    3. Carrera, Nieves & Mareque, Mercedes, 2023. "Does gender affect qualifying decisions? Evidence from public sector audits," Journal of Business Research, Elsevier, vol. 154(C).

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