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

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

Revista de Contabilidad - Spanish Accounting Review, 2018, vol. 21, issue 1, 63-72

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.

Keywords: Internet; Disclosure; Higher education; Web page; Internet; Divulgación; Educación superior; Páginas web (search for similar items in EconPapers)
JEL-codes: I23 M0 M14 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:21:y:2018:i:1:p:63-72

DOI: 10.1016/j.rcsar.2017.07.004

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