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Corporate governance of universities: improving transparency and accountability

Yolanda Ramírez () and Ángel Tejada
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Yolanda Ramírez: University of Castilla-La Mancha
Ángel Tejada: University of Castilla-La Mancha

International Journal of Disclosure and Governance, 2018, vol. 15, issue 1, 29-39

Abstract: 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.

Keywords: Corporate governance; Transparency; Accountability; Universities; Spain (search for similar items in EconPapers)
Date: 2018
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