智利大学互联网上发布的信息质量

Fernando Morales Parada, Reinier Hollander Sanhueza, N. Navarrete
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引用次数: 0

摘要

目前,关于智利大学是否需要披露公司信息的讨论正在进行。在同一系统中,不同的商业模式在大学系统中并存,这使得大学有不同的内部和外部控制系统,这使得从不同的利益相关者那里获取信息变得困难。法律限制并不妨碍产生良好的公司惯例,在最后一点,互联网非常重要。本文的目的是为公司信息披露指标的制定做出贡献,重点是管理和法律行为方面的信息;组织和人力资源;招聘、采购和财务。该方法包括对样本大学的网站进行审查,并按照清单进行标准化搜索。在这些结果中,我们确认了其他学术和政府研究的结果,其中公共机构的信息披露最多,超过了CRUCH的其他大学,私立大学的信息披露更多,但属于同一群体的大学之间存在明显的异质性。
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Calidad de la información publicada en internet en universidades chilenas
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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