Digital transparency and public accountability in Spanish universities in online media

2019 ◽  
Vol 20 (5) ◽  
pp. 701-732 ◽  
Author(s):  
Yolanda Ramírez ◽  
Ángel Tejada
Keyword(s):  
Higher Education ◽  
Social Media ◽  
Content Analysis ◽  
Information Needs ◽  
Public Universities ◽  
Relational Capital ◽  
Content Type ◽  
Spanish Universities ◽  
Spanish Public Universities

Purpose The purpose of this paper is to investigate the extent and quality of online intellectual capital (IC) disclosure released via websites and social media in relation to university stakeholders’ information needs in Spanish public universities. In addition, this paper examines whether there are differences in the online IC disclosure according to the type of university. Design/methodology/approach The study applies content analysis and a survey. The content analysis was used to analyse the websites and social media (Twitter, Facebook, LinkedIn and Instagram) of all Spanish public universities in the year 2019, whereas the survey was submitted to all members of the Social Councils of Spanish public universities. Findings The findings indicate that university stakeholders attach great importance to online disclosure of specific information about IC. However, the findings emphasise that Spanish universities’ website and social media content are still in their infancy. Specifically, this study found that the quality of disclosed information on IC in public universities’ websites is of low level, particularly with regard to the disclosure of relational capital. The study found that the information provided by Spanish public universities via social media mainly concerns the structural and relational capital. Likewise, the results of this paper evidence that the larger and more internationally focused universities reveal more online information on IC. Practical implications The results of the research may be beneficial for managers of higher education institutions as a basis for developing adequate strategies addressing IC disclosure through the websites. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher-quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organisations such as firms, local government and society as a whole. Originality/value This study explores two innovative tools to provide IC disclosure in the higher education institutions context, namely, websites and social media, whereas previous studies focused on traditional tools as annual report. Likewise, this study considers the quality of this information.

Examining the intellectual capital web reporting by Spanish universities

2019 ◽  
Vol 43 (5) ◽  
pp. 775-798 ◽  
Author(s):  
Yolanda Ramirez ◽  
Elena Merino ◽  
Montserrat Manzaneque
Keyword(s):  
Human Capital ◽  
Content Analysis ◽  
Intellectual Capital ◽  
Information Needs ◽  
Public Universities ◽  
Least Square ◽  
Content Type ◽  
Spanish Universities ◽  
Spanish Public Universities

Purpose The purpose of this paper is threefold: first, to know the views of university stakeholders concerning intellectual capital (IC) reporting; second, to examine the quality of voluntary IC disclosure by public Spanish universities on their websites; and third, to analyze some of the potential factors affecting this kind of disclosure. Design/methodology/approach The paper applies a content analysis and a survey. The content analysis was used to analyze the websites of 50 public Spanish universities in the year 2016, while the survey was submitted to all members of the Social Councils of Spanish public universities. Also, a regression analysis (ordinary least square model) is conducted to relate the disclosure index to its determinants. Findings The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed. However, the quality of structural capital disclosures was higher than relational and human capital. Moreover, the results show that size and university’s internationality affect IC disclosure in Spanish public universities. Practical implications This paper stimulates the debate between universities and policy-makers concerning the benefits related to IC reporting as a tool for addressing different stakeholders’ needs. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organizations such as firms, local government and society as a whole. Originality/value This research brings new expertise regarding IC disclosure in higher education and to reveal some of the possible determinants to improve this disclosure.

scholarly journals Compliance with materiality in G4-sustainability reports by electric utilities

2019 ◽  
Vol 14 (3) ◽  
pp. 583-608 ◽  
Author(s):  
Johannes Slacik ◽  
Dorothea Greiling
Keyword(s):  
Content Analysis ◽  
Information Needs ◽  
Electric Utility ◽  
Global Reporting Initiative ◽  
Actual Performance ◽  
Content Type ◽  
Reporting Practices ◽  
Reporting Practice ◽  
Sustainability Reports

Purpose Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR. Design/methodology/approach A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC. Findings The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously. Research limitations/implications Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance. Originality/value This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.

The state of social media engagement in Saudi universities

2017 ◽  
Vol 9 (2) ◽  
pp. 267-303 ◽  
Author(s):  
Norah Khalid Alsufyan ◽  
Monira Aloud
Keyword(s):  
Social Media ◽  
Content Analysis ◽  
Design Methodology ◽  
Public Universities ◽  
Private Universities ◽  
The Other ◽  
Content Type ◽  
The Public ◽  
Social Media Engagement ◽  
Social Media Platforms

Purpose The purpose of this paper is to investigate the way that Saudi universities are engaging their audience via social media platforms by means of the five meaningful themes: visibility, branding, authenticity, commitment, and engagement. The study will answer the questions: how do Saudi universities exploit social media platforms to engage their target audience? What are the recommendations for Saudi universities toward maximizing the value of social media engagement? Design/methodology/approach A content analysis approach was used to study all Saudi universities (26 public, 11 private). Facebook, YouTube, LinkedIn and Twitter were the anticipated social media platforms in this study. Findings The results showed that Twitter is the most frequently used platform to communicate with audiences. While visibility in the anticipated social media platforms was high, the engagement was lacking. On the other hand, authenticity and branding in the anticipated social media platforms were medium, while commitment was low except on Twitter. In general, the private universities exceed the public universities in terms of visibility, branding, authenticity, commitment and engagement in the anticipated social media platforms, which indicates their attention on gaining their audience’s satisfaction, a dynamic of trust which will lead to maintaining current relationships or building new ones. Originality/value Since there are few studies in the field regarding social media platforms usage by Saudi universities, this study aims to understand how Saudi universities are utilizing social media platforms to engage their audiences and propose recommendations for how Saudi universities can build value from social media platforms.

scholarly journals A Study of the Protocols for Action on Sexual Harassment in Public Universities—Proposals for Improvement

2020 ◽  
Vol 9 (8) ◽  
pp. 128
Author(s):  
Ignacio Rodriguez-Rodriguez ◽  
Purificación Heras-González
Keyword(s):  
Higher Education ◽  
Sexual Harassment ◽  
Public Universities ◽  
Social Problems ◽  
Review Of The Literature ◽  
Education Environment ◽  
Spanish Universities ◽  
Spanish Public Universities

Sexual harassment and harassment on the grounds of sex are social problems that still need to be solved in 2020. Universities are not immune to these issues and they generally determine a set of measures to be implemented, sometimes in the form of a protocol of action, in order to address the problem. After a review of the literature, this work will describe the development of these protocols in Spanish public universities, offering a compilation of the implemented means and procedures, but also others still to be added, creating a diagnosis of the position of Spanish universities, and suggestions about how to manage sexual harassment and harassment on the grounds of sex in a higher education environment.

The Inadequate Information Model of Spanish Universities: The Relevance of Intellectual Capital Disclosure

2013 ◽  
Vol 12 (03) ◽  
pp. 1350022
Author(s):  
Yolanda Ramírez Córcoles
Keyword(s):  
Intellectual Capital ◽  
Information Needs ◽  
Public Universities ◽  
Financial Statements ◽  
Information Model ◽  
Current Accounting ◽  
Inadequate Information ◽  
The Social ◽  
Spanish Universities ◽  
Spanish Public Universities

The main aim of this study is to demonstrate how important it is for Spanish public universities to provide information on their intellectual capital in order to satisfy their users' information needs. To this end, we analysed the opinion held by the members of the Social Councils regarding the need for Spanish public universities to publish information on their intellectual capital when presenting economic, financial and budgetary information. The results of this research show extensive criticism of the current accounting information model used by public universities in Spain. They also demonstrate a widespread interest in universities including information on their intellectual capital with a view to increasing the relevance of the current university financial statements.

scholarly journals Innovation and Scientific Research as a Sustainable Development Goal in Spanish Public Universities

2021 ◽  
Vol 13 (7) ◽  
pp. 3976
Author(s):  
Daniel Ogachi ◽  
Lydia Bares ◽  
Zoltan Zeman
Keyword(s):  
Sustainable Development ◽  
Public Universities ◽  
Positive Impact ◽  
Academic Research ◽  
Scientific Output ◽  
Spanish Universities ◽  
Resilient Infrastructure ◽  
Spanish Public Universities ◽  
Number Of Citations

One of the Sustainable Development Goals for 2030 is building resilient infrastructure, promoting inclusive and sustainable industrialisation, and fostering innovation. This paper aims to analyse the possible consequences of stimulating commercial exploitation of academic research, encouraged by recent policy initiatives and legislative changes, on the quantity and quality of scientific knowledge in Spain’s public universities. We collected data of innovation variables (national patents, R&D and consultancy agreements, services rendered, licenses and PCT extensions and spin-offs), publications and number of citations for 48 Spanish public universities in 2009–2018 from Observatorio IUNE, which obtains data from the Spanish Patent and Trademark Office, the Network of Research Results Transfer Offices and Web of Science. The results of linear regressions models showed that universities that render more services and have a greater number of PCTs (patent cooperation treaties), have a positive impact on the quantity and quality of the publications in Spanish universities. However, the number of national patents has no impact on the scientific output. Finally, universities with a greater number of patents have a lower number of citations.

The value of disclosing intellectual capital in Spanish universities

2016 ◽  
Vol 29 (2) ◽  
pp. 176-198 ◽  
Author(s):  
Yolanda Ramirez ◽  
Angel Tejada ◽  
Montserrat Manzaneque
Keyword(s):  
Intellectual Capital ◽  
Information Needs ◽  
Annual Reports ◽  
Good Decision ◽  
Professional Literature ◽  
Content Type ◽  
Current Accounting ◽  
The Social ◽  
Spanish Universities ◽  
Spanish Public Universities

Purpose – This paper aims to provide a better understanding of the relationship between intellectual capital (IC) reporting and transparency in Spanish universities. The purpose of this paper is to obtain new empirical findings and an enhanced understanding of the role of IC in an organizational change process is obtained. Design/methodology/approach – In this study the authors developed a questionnaire which was sent to members of the Social Councils of Spanish public universities in order to analyse the views of university stakeholders in relation to the university’s annual reports and the adequacy and potential of IC reporting to meet their information needs. Findings – From the results of this study the authors are in the position of confirming the need for universities to offer information on IC in their accounting information model. Practical implications – All these results lead us to assert that to improve the information contained in the current university annual reports, it is necessary to make accounting regulators aware of the need to extend the information provided in the current accounting statements. Giving users access to a type of information relevant for good decision making constitutes a healthy exercise in transparency for universities. Originality/value – Although the scientific and professional literature has provided numerous studies about reporting a firm’s IC, further research is still needed for universities. This need is especially relevant when considering empirical supported IC models.

scholarly journals Fertility education: what’s trending on Instagram

2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Alexandra Peyser ◽  
Liat Goldstein ◽  
Christine Mullin ◽  
Randi H. Goldman
Keyword(s):  
Social Media ◽  
Content Analysis ◽  
Low Cost ◽  
Oocyte Cryopreservation ◽  
Content Type ◽  
For Profit ◽  
Related Information ◽  
Physician Participation ◽  
Personal Experiences

Abstract Objective To determine the prevalence, authorship, and types of fertility-related information shared on Instagram targeted toward a new patient interested in fertility options using hashtag and content analysis. Secondary outcomes included comparison of post content stratified by author type (physicians versus patients). Methods A list of ten hashtags consisting of fertility terms for the new patient was derived. Content analysis was performed in April 2019 on the top 50 and most recent 50 posts for each hashtag to determine authorship and content type. The distribution of fertility terms in posts made by physicians was compared to that of patients and differences in use of terms were analyzed. Results Our search yielded 3,393,636 posts. The two most popular hashtags were IVF (N = 912,049), and Infertility (N = 852,939). Authorship of the top posts for each hashtag (N = 1000) were as follows: patients (67 %), physicians (10 %), for-profit commercial groups (6.0 %), allied health professional (4.5 %), professional societies (1 %), and other (11 %). Of these posts, 60 % related to patient experiences, 10 % advertisements, 10 % outreach, and 8 % educational. Physicians were more likely to author posts related to oocyte cryopreservation compared to IVF, while patients were more likely to author posts about IVF (p < 0.0001). Conclusions Over 3 million posts related to fertility were authored on Instagram. A majority of fertility posts are being mobilized by patients to publicly display and share their personal experiences. Concurrent with the rising utilization of planned oocyte cryopreservation, there is a trend toward physicians educating their patients about the process using social media as a platform. Physician participation on social media may offer a low-cost platform for networking and connecting with patients. Future studies examining the educational quality of posts by author type should be explored.

Statistical assessment of peer opinions in higher education rankings

2019 ◽  
Vol 11 (3) ◽  
pp. 481-492 ◽  
Author(s):  
Amir Ghiasi ◽  
Grigorios Fountas ◽  
Panagiotis Anastasopoulos ◽  
Fred Mannering
Keyword(s):  
Higher Education ◽  
Peer Assessment ◽  
Parameter Estimates ◽  
Individual Parameter ◽  
Content Type ◽  
Assessment Scores ◽  
College And University ◽  
Higher Education Rankings ◽  
College Of Engineering

Purpose Unlike many other quantitative characteristics used to determine higher education rankings, opinion-based peer assessment scores and the factors that may influence them are not well understood. Using peer scores of US colleges of engineering as reported annually in US News and World Report (USNews) rankings, the purpose of this paper is to provide some insights into peer assessments by statistically identifying factors that influence them. Design/methodology/approach With highly detailed data, a random parameters linear regression is estimated to statistically identify the factors determining a college of engineering’s average USNews peer assessment score. Findings The findings show that a wide variety of college- and university-specific attributes influence average peer impressions of a university’s college of engineering including the size of the faculty, the quality of admitted students and the quality of the faculty measured by their citation data and other factors. Originality/value The paper demonstrates that average peer assessment scores can be readily and accurately predicted with observable data on the college of engineering and the university as a whole. In addition, the individual parameter estimates from the statistical modeling in this paper provide insights as to how specific college and university attributes can help guide policies to improve an individual college’s average peer assessment scores and its overall ranking.

Measuring the quality of the “comply or explain” approach

2015 ◽  
Vol 30 (4/5) ◽  
pp. 373-412 ◽  
Author(s):  
Michail Nerantzidis
Keyword(s):  
Content Analysis ◽  
Web Sites ◽  
Stock Exchange ◽  
The Body ◽  
Content Type ◽  
Athens Stock Exchange ◽  
Recent Financial Crisis ◽  
The One ◽  
Comply Or Explain

Purpose – This paper provides evidence regarding the efficacy of the “comply or explain” approach in Greece and has three objectives: to improve our knowledge of the concept of this accountability mechanism, to elevate auditors’ potential role in the control of corporate governance (CG) statements and to contribute to the discussion about the reform of this principle; a prolonged dialogue that has been started by European Commission in the light of the recent financial crisis. Design/methodology/approach – The approach taken is a content analysis of CG statements and Web sites of a non-probability sample of 144 Greek listed companies on the Athens Stock Exchange for the year 2011. Particularly, 52 variables were evaluated from an audit compliance perspective using a coding scheme. From this procedure, the level of compliance with Hellenic Federation of Enterprises (SEV) code, as well as the content of the explanations provided for non-compliance, were rated. Findings – The results show that although the degree of compliance is low (the average governance rating is 35.27 per cent), the evaluation of explanations of non-compliance is even lower (from the 64.73 per cent of the non-compliance, the 40.95 per cent provides no explanation at all). Research limitations/implications – The research limitations are associated with the content analysis methodology, as well as the reliability of CG statements. Practical implications – This study indicates that companies on the one hand tend to avoid the compliance with these recommendation practices, raising questions regarding the effectiveness of the SEV code; while on the other, they are not in line with the spirit of the CG code, as they do not provide adequate explanations. These results assist practitioners and/or policy-makers in perceiving the efficacy of the “comply or explain” approach. Originality/value – While there is a great body of research that has looked into the compliance with best practices, this study is different because it is the first one that rates not only the degree of the compliance with the code’s practices but also the content of the explanations provided for non-compliance. This is particularly interesting because it adds to the body of research by providing a new approach in measuring the quality of the “comply or explain” principle in-depth.

Sign in / Sign up

Export Citation Format

Share Document