Explorando los factores determinantes de la transparencia en la web de las mejores universidades del mundo

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

Autores/as

  • LAURA SARAITE SARIENE Universidad de Almería
  • MARÍA DEL MAR GÁLVEZ RODRÍGUEZ Universidad de Almería
  • ARTURO HARO DE ROSARIO Universidad de Almería
DOI: https://doi.org/10.1016/j.rcsar.2017.07.004
Palabras clave: Internet, Divulgación, Educación superior, Páginas web

Resumen

Este trabajo tiene como objetivo analizar la transparencia online de las 100mejores universidades del mundo y, a continuación, establecer los factores que influyen en su grado. Para este fin se ha desarrollado un índice de cuatro dimensiones de transparencia global (“E-información”, “E-Servicios”, “E-Participación” “y” “Navegabilidad, diseño y accesibilidad”). A partir del análisis de las distintas dimensiones, se puede señalar que las universidades son conscientes de la importancia de tener una página web con una adecuada “navegabilidad, diseño y accesibilidad”. En cambio, “E-información” es la dimensión menos valorada ya que las universidades centran su atención en la divulgación de información general y no en cuestiones más específicas. Además, se ha aplicado regresión multivariable para comprobar la relación entre la divulgación de información online y una serie de factores. Como resultado principal se puede destacar que aquellas universidades más nuevas, de mayor tamaño y privadas son las más interesadas en el uso de páginas web.

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Biografía del autor/a

LAURA SARAITE SARIENE, Universidad de Almería

Economía y Empresa, Universidad de Almería, Almería, Spain

MARÍA DEL MAR GÁLVEZ RODRÍGUEZ, Universidad de Almería

Economía y Empresa, Universidad de Almería, Almería, Spain

ARTURO HARO DE ROSARIO, Universidad de Almería

Economía y Empresa, Universidad de Almería, Almería, Spain

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Publicado
01-01-2018
Cómo citar
SARAITE SARIENE, L., GÁLVEZ RODRÍGUEZ, M. D. M., & HARO DE ROSARIO, A. (2018). Explorando los factores determinantes de la transparencia en la web de las mejores universidades del mundo: Exploring determining factors of web transparency in the world’s top universities. Revista de Contabilidad - Spanish Accounting Review, 21(1), 63–72. https://doi.org/10.1016/j.rcsar.2017.07.004
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