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Disclosure of university websites. Evidence from Italian data

Author

Listed:
  • Marco Bisogno
  • Francesca Citro
  • Aurelio Tommasetti

Abstract

Universities are required to gain a competitive advantage in recruiting students and obtaining funds. The Bologna Declaration has emphasised this process, highlighting both the need to improve quality as well as the importance of providing information to stakeholders. The paper focuses on the information requirements, with the aim of analysing the disclosure of information by Italian universities through their websites. We have calculated both a global disclosure index and different partial disclosure indices relating to the areas of interest of the main stakeholders: the study reveals that Italian universities achieve a satisfactory rate in disclosing information relating to research and teaching activities. We have also performed a disclosure determinant analysis in order to investigate the reasons why some universities disclose more or less information than others: complexity and social responsibility are the factors that affect the disclosure level the most. Our paper deals with public universities, focusing on information disclosed via websites while previous literature has mainly analysed private entities dealing with information disclosed through financial statements.

Suggested Citation

  • Marco Bisogno & Francesca Citro & Aurelio Tommasetti, 2014. "Disclosure of university websites. Evidence from Italian data," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 16(4), pages 452-471.
    • Handle: RePEc:ids:gbusec:v:16:y:2014:i:4:p:452-471
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    Cited by:

    1. Giuseppe Nicolo’ & Francesca Manes-Rossi & Johan Christiaens & Natalia Aversano, 2020. "Accountability through intellectual capital disclosure in Italian Universities," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 1055-1087, December.
    2. Adriana Tiron-Tudor & Cristina Silvia Nistor & Cristina Alexandrina Stefanescu, 2018. "The Role of Universities in Consolidating Intellectual Capital and Generating New Knowledge for a Sustainable Bio-Economy," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 20(49), pages 599-599, August.
    3. repec:aud:audfin:v:20:y:2018:i:49:p:599 is not listed on IDEAS

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