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dc.contributor.authorSaraite Sariene, Laura 
dc.contributor.authorGálvez Rodríguez, María Del Mar 
dc.contributor.authorHaro De Rosario, Arturo 
dc.date.accessioned2024-09-27T10:18:09Z
dc.date.available2024-09-27T10:18:09Z
dc.date.issued2018-01-18
dc.identifier.citationSaraite-Sariene, L., Gálvez-Rodríguez, M. M., & Haro-de-Rosario, A. (2018). Exploring determining factors of web transparency in the world's top universities. Revista de Contabilidad-Spanish Accounting Review, 21(1), 63-72.es_ES
dc.identifier.issn1138-4891
dc.identifier.urihttp://hdl.handle.net/10835/17310
dc.description.abstractThis 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.es_ES
dc.language.isoenes_ES
dc.publisherElsevier Espanaes_ES
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectInternetes_ES
dc.subjectDisclosurees_ES
dc.subjectHigher educationes_ES
dc.subjectWeb pagees_ES
dc.titleExploring determining factors of web transparency in the world's top universitieses_ES
dc.title.alternativeExplorando los factores determinantes de la transparencia en la web de las mejores universidades del mundoes_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.relation.publisherversionhttps://www.sciencedirect.com/science/article/pii/S1138489117300201?via%3Dihubes_ES
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses_ES
dc.identifier.doihttps://doi.org/10.1016/j.rcsar.2017.07.004


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Attribution-NonCommercial-NoDerivatives 4.0 Internacional
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