Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspective
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Author/sSaraite Sariene, Laura; Alonso Cañadas, Juana; Galán Valdivieso, Federico; Caba Pérez, María del Carmen
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 financi...
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