Published
Keywords
- accountability,
- information disclosure,
- reporting,
- transparency
How to Cite
Abstract
The current discussion on the need to disclose corporate information in chilean universities is currently in force. Co-exists in the same system, different business models in the university system, which makes universities have different internal and external control systems that makes it difficult to access information from different stakeholders. The legal limitations are not impediment to generate good corporate practices and in this last one, Internet very important. The purpose of this paper is contribute in the elaboration of an index of corporate disclosure, with emphasis in the information of the areas: Management and Legal Acts; Organization and Human Resources; Recruitment and Purchasing and Finance. The methodology consisted in the review of the websites of the University of the sample, following a checklist to standardize the search. Among the results, we confirm those obtained from other academic and governmental studies, the greatest disclosure comes from public institution, over other universities of CRUCH and even more about private universities, however it is evident the heterogeneity between Universities belonging to the same group.
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References
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