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Journal ArticleDOI

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

01 Jan 2018-Revista de Contabilidad (No longer published by Elsevier)-Vol. 21, Iss: 1, pp 63-72
TL;DR: Analysis of the online transparency of the top 100 Universities in the world and which factors influence the degree of online transparency achieved by these institutions finds that younger universities of greater size and which are privately funded are the ones most interested in utilizing web pages.
About: This article is published in Revista de Contabilidad.The article was published on 2018-01-01 and is currently open access. It has received 15 citations till now. The article focuses on the topics: Transparency (behavior) & Web page.
Citations
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Journal ArticleDOI
TL;DR: In this paper, a content analysis of the universities' web pages and Facebook profiles was conducted, and a multivariable linear regression analysis was performed, and the main results show that private and larger universities that lead Webometrics for Google Scholar Citations, and those that have gradually been adopting financial reporting, are the most interested in implementing Facebook as a two-way communication strategy.
Abstract: In light of the increased demand for greater accountability and legitimacy, new disclosure mechanisms based on non-financial transparency have emerged. Universities cannot be left behind with respect to these social demands. In addition, continuous competition in excellence is driving higher education organizations to exhibit a greater visibility of their results, necessarily incorporating more non-financial aspects to boost stakeholder engagement. The novelty of this work lies in the analysis of the real state of non-financial vs. financial information in both public and private universities and in the exploration of their influence on stakeholder online engagement. To this end, a content analysis of the universities’ web pages and Facebook profiles was conducted, and a multivariable linear regression analysis was performed. The main results show that private and larger universities that lead Webometrics for Google Scholar Citations, and those that have gradually been adopting financial reporting, are the most interested in implementing Facebook as a two-way communication strategy. It seems that stakeholders react more to financial transparency and, therefore, universities still prefer financial disclosure to improve accountability.

15 citations

Journal ArticleDOI
TL;DR: The results obtained show that on average local managers disclose information corresponding to 60% of the indicators considered, but that only 52% of these indicators of transparency present a moderate or considerable depth of content, reflecting a pattern of limited information disclosure.

13 citations

Journal ArticleDOI
TL;DR: In this paper, a content analysis of the website disclosures of all Spanish universities identified by the Universities Rectors' Conference in Spain was carried out, which revealed that the amount of corporate governance information disclosed by Spanish universities is far from being adequate and does not meet the stakeholders' demands, as well as those requirements imposed by the law.
Abstract: This paper aims to examine how the level of corporate governance disclosures by Spanish universities is influenced by a set of variables.,To do this, the authors carried out a content analysis of the website disclosures of all Spanish universities identified by the Universities Rectors’ Conference in Spain.,Results show that the amount of corporate governance information disclosed by Spanish universities is far from being adequate and does not meet the stakeholders’ demands, as well as those requirements imposed by the law. The findings have revealed that the most influential variables associated with better disclosure levels of corporate governance information are the public–private status and institution size.,Compared to the private sector, the researchers have paid less attention to corporate governance disclosures in universities. In the Spanish university context, there is limited literature on the level of corporate governance disclosures.

5 citations

Journal ArticleDOI
TL;DR: In this article, the authors analyze the level of stakeholders' engagement via social media, particularly Facebook, in European and US universities, and examine the influencing factors that boost online interactions, in particular, location, transparency, size, academic performance and activity.
Abstract: Increasingly, universities are adopting social media as a strategy to improve their competitive advantage. However, little is known of whether or not stakeholders are actually engaging with universities in such online environments. The purpose of this paper is, first, to analyze the level of stakeholders’ engagement via social media, particularly Facebook, in European and US universities. Second, to examine the influencing factors that boost online interactions, in particular, “location,” “transparency,” “size,” “academic performance” and “activity.”,An engagement index and a multivariate regression analysis were carried out. Regarding the sample, European and US universities belonging to the “Top 100” of the Academic Ranking of World Universities were analyzed.,Despite the large online community that US universities possess, European universities attain the higher level of online engagement from its stakeholders. In particular, the greatest level of engagement is achieved by European universities of greater size, in terms of students, with lower academic performance and a lower level of online activity.,This study contributes to existing literature by identifying the actual social impact of social media to build successful relationships with the stakeholders of higher education entities.,This paper can contribute to the current scarcity of literature concerning social media to improve new models of accountability in higher education entities with different managerial models.

5 citations

Journal ArticleDOI
11 Sep 2020-PLOS ONE
TL;DR: In this paper, the authors evaluated the progress made in Open Access policies made by the best-ranked universities regarding ARWU and examined influencing factors that enhance the level of openness in research, in particular, transparency, reputation, participation, funding, and size.
Abstract: Universities have been pressured by governments to change their way of acting and to be more responsible with the requirements of social development to face the challenges of globalization. To this end, universities must use the principles of Open Science, to allow them to be more transparent regarding the dissemination of scientific results. The purpose of this paper is firstly, to determine the progress made in Open Access policies made by the best-ranked universities regarding ARWU. Secondly, to examine influencing factors that enhance the level of openness in researching, in particular, "transparency", "reputation", "participation", "funding", "foundation" and "size". The main results show that those private and older universities, best-ranked in terms of excellence researching and those that have been gradually adopting Open Government policies concerning the dissemination of information through institutional web pages and social participation, are the most interested with complying the recommendations established by the authorities of the Open Science projects.

4 citations

References
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Journal ArticleDOI
TL;DR: Many formal organizational structures arise as reflections of rationalized institutional rules as discussed by the authors, and the elaboration of such rules in modern states and societies accounts in part for the expansion and i...
Abstract: Many formal organizational structures arise as reflections of rationalized institutional rules. The elaboration of such rules in modern states and societies accounts in part for the expansion and i...

23,073 citations


"Exploring determining factors of we..." refers background in this paper

  • ...Moreover, institutional theory notes that in seeking legitimacy, organizations not only tend to respond to structural elements like the law but also to the specific requirements of their stakeholders (Meyer & Rowan, 1977)....

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Book
01 Jan 1989
TL;DR: In this article, the authors present a comprehensive review of the literature on content analysis in the field of qualitative research, focusing on the role of focus groups and focus groups in the research process.
Abstract: IN THIS SECTION: 1.) BRIEF 2.) COMPREHENSIVE BRIEF TABLE OF CONTENTS: Chapter 1: Introduction Chapter 2: Designing Qualitative Research Chapter 3: Ethical Issues Chapter 4: A Dramaturgical Look at Interviewing Chapter 5: Focus Group Interviewing Chapter 6: Ethnographic Field Strategies Chapter 7: Action Research Chapter 8: Unobtrusive Measures in Research Chapter 9: Social Historical Research and Oral Traditions Chapter 10: Case Studies Chapter 11: An Introduction to Content Analysis Chapter 12: Writing Research Papers: Sorting the Noodles from the Soup COMPREHENSIVE TABLE OF CONTENTS: Chapter 1: Introduction Quantitative Versus Qualitative Schools of Thought Use of Triangulation in Research Methodology Qualitative Strategies: Defining an Orientation From a Symbolic Interactionist Perspective Why Use Qualitative Methods? A Plan of Presentation Chapter 2: Designing Qualitative Research Theory and Concepts Ideas and Theory Reviewing the Literature Evaluating Web Sites Content versus Use Theory, Reality, and the Social World Framing Research Problems Operationalization and Conceptualization Designing Projects Data Collection and Organization Data Storage, Retrieval, and Analysis Dissemination Trying It Out Chapter 3: Ethical Issues Research Ethics in Historical Perspective From Guidelines to Law: Regulations on the Research Process Institutional Review Boards (IRBs) Ethical Codes Some Common Ethical Concerns in Behavioral Research New Areas for Ethical Concern: Cyberspace Informed Consent and Implied Consent Confidentiality and Anonymity Securing the Data Objectivity and Careful Research Design Trying It Out Chapter 4: A Dramaturgical Look at Interviewing Dramaturgy and Interviewing Types of Interviews The Data Collection Instrument Guideline Development Communicating Effectively A Few Common Problems in Question Formulation Pretesting the Schedule Long Versus Short Interviews Telephone Interviews Computer Assisted Interviewing Conducting an Interview: A Natural or an Unnatural Communication? The Dramaturgical Interview The Interviewer's Repertoire Know Your Audience Analyzing Data Obtained from the Dramaturgical Interview Trying It Out Chapter 5: Focus Group Interviewing What are Focus Groups? Working With a Group The Evolution of Focus Group Interviews Facilitating Focus Group Dynamics: How Focus Groups Work The Moderator's Guide Basic Ingredients in Focus Groups Analyzing Focus Group Data Confidentiality and Focus Group Interviews Recent Trends in Focus Groups: Online Focus Groups Trying It Out Chapter 6: Ethnographic Field Strategies Accessing a Field Setting: Getting In Reflectivity and Ethnography Critical Ethnography Becoming Invisible Other Dangers During Ethnographic Research Watching, Listening, and Learning How to Learn: What to Watch and Listen For Computers and Ethnography OnLine Ethnography Analyzing Ethnographic Data Other Analysis Strategies: Typologies, Sociograms, and Metaphors Disengaging: Getting Out Trying It Out Chapter 7: Action Research The Basics of Action Research Identifying the Research Question(s) Gathering the Information to Answer the Question(s) Analyzing and Interpreting the Information Sharing the Results with the Participants When to Use and When Not to Use Action Research The Action Researcher's Role Types of Action Research Photovoice and Action Research Action Research: A Reiteration Trying It Out Chapter 8: Unobtrusive Measures in Research Archival Strategies Physical Erosion and accretion: Human Traces as Data Sources Trying It Out Chapter 9: Social Historical Research and Oral Traditions What Is Historical Research? Life Histories and Social History What Are the Sources of Data for Historical Researchers? Doing Historiography: Tracing Written History as Data What Are Oral Histories? Trying It Out Chapter 10: Case Studies The Nature of Case Studies Theory and Case Studies The Individual Case Study Intrinsic, Instrumental, and Collective Case Studies Case Study Design Types Designing Case Studies The Scientific Benefit of Case Studies Case Studies of Organizations Case Studies of Communities Trying It Out Chapter 11: An Introduction to Content Analysis What is Content Analysis? Analysis of Qualitative Data Content Analysis as a Technique Content Analysis: Quantitative or Qualitative? Communication Components What to Count: Levels and Units of Analysis Category Development: Building Grounded Theory Discourse Analysis and Content Analysis Open Coding Coding Frames Stages in the Content Analysis Process Strengths and Weaknesses of the Content Analysis Process Computers and Qualitative Analysis Qualitative Research at the Speed of Light Trying It Out Chapter 12: Writing Research Papers: Sorting the Noodles from the Soup Plagiarism: What It Is, Why It's Bad, and How to Avoid It Identifying the Purpose of the Writing: Arranging the Noodles Delineating a Supportive Structure: Visual Signals for the Reader Terms and Conditions Presenting Research Material A Word About the Content of Papers and Articles Write It, Rewrite It, Then Write It Again! A Few Writing Hints A Final Note

14,765 citations


"Exploring determining factors of we..." refers methods in this paper

  • ...According to Berg 2001) the type of content analysis implemented is deductive as the anish Accounting Review 21 (1) (2018) 63–72 67 information is codified based on a disclosure index “Global Transparency Index (GTI)” which is composed of pre-defined subindexes derived from the online transparency…...

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Journal ArticleDOI
TL;DR: This article synthesize the large but diverse literature on organizational legitimacy, highlighting similarities and disparities among the leading strategic and institutional approaches, and identify three primary forms of legitimacy: pragmatic, based on audience self-interest; moral, based upon normative approval; and cognitive, according to comprehensibility and taken-for-grantedness.
Abstract: This article synthesizes the large but diverse literature on organizational legitimacy, highlighting similarities and disparities among the leading strategic and institutional approaches. The analysis identifies three primary forms of legitimacy: pragmatic, based on audience self-interest; moral, based on normative approval: and cognitive, based on comprehensibility and taken-for-grantedness. The article then examines strategies for gaining, maintaining, and repairing legitimacy of each type, suggesting both the promises and the pitfalls of such instrumental manipulations.

13,229 citations


"Exploring determining factors of we..." refers background in this paper

  • ...Likewise, the author argues that, “legitimacy management rests heavily on communication” (Suchman, 1995: 586)....

    [...]

  • ...Regarding legitimacy theory, Suchman (1995) posits that legitimacy is created subjectively as it strongly depends on the perception that the audience has of the organization....

    [...]

Book
01 Jan 1983
TL;DR: In this article, a simple linear regression with one predictor variable variable is proposed for time series data, where the predictor variable is a linear regression model with a single predictor variable and the regression model is a combination of linear regression and regression with multiple predictors.
Abstract: Part1 Simple Linear Regression 1Linear Regression with One Predictor Variable 2Inferences in Regression and Correlation Analysis 3Diagnostics and Remedial Measures 4 Simultaneous Inferences and Other Topics in Regression Analysis 5Matrix Approach to Simple Linear Regression Analysis Part 2Multiple Linear Regression 6Multiple Regression I 7 Multiple Regression II 8Building the Regression Model I: Models for Quantitative and Qualitative Predictors 9 Building the Regression Model II: Model Selection and Validation 10Building the Regression Model III: Diagnostics 11Remedial Measures and Alternative Regression Techniques 12Autocorrelation in Time Series Data Part 3Nonlinear Regression 13Introduction to Nonlinear Regression and Neural Networks 14Logistic Regression, Poisson Regression, and Generalized Linear Models

5,099 citations

Journal ArticleDOI
TL;DR: In this paper, the authors developed a corporate social involvement disclosure scale based on a content analysis of the annual reports of the Fortune 500 companies, and three results were shown: (1) the change over ti...
Abstract: This article develops a corporate social involvement disclosure scale based on a content analysis of the annual reports of the Fortune 500 companies. Three results are shown: (1) the change over ti...

1,090 citations


Additional excerpts

  • ...For Abbott and Monsen (1979) content analysis is a very useful technique to collect informaion in order to codify qualitative information....

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