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

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

Authors

  • LAURA SARAITE SARIENE Universidad de Almería
  • MARÍA DEL MAR GÁLVEZ RODRÍGUEZ University of Almería
  • ARTURO HARO DE ROSARIO University of Almería
DOI: https://doi.org/10.1016/j.rcsar.2017.07.004
Keywords: Internet, Disclosure, Higher education, Web page

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.

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Author Biographies

LAURA SARAITE SARIENE, Universidad de Almería

Accounting & Information Systems;
Economy and Business, University of Almería, Almería, Spain

MARÍA DEL MAR GÁLVEZ RODRÍGUEZ, University of Almería

Economy and Business, University of Almería, Almería, Spain

ARTURO HARO DE ROSARIO, University of Almería

Economy and Business, University of Almería, Almería, Spain

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