Transparencia corporativa en las universidades privadas del Perú
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2019-04-17
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Pontificia Universidad Católica del Perú
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El objetivo de esta investigación es adaptar un instrumento con el cual se mida la
transparencia corporativa en las Universidades Privadas del Perú. Se realizó una revisión de
la literatura acerca de transparencia y se obtuvo que algunos organismos tienen la
preocupación o iniciativa por el desarrollo, puesta en marcha y seguimiento de indicadores
que conlleven a las organizaciones a tener una mejor transparencia corporativa. Para ello se
consideraron algunos modelos internacionales, que según su naturaleza de investigación
brindaron un referente respecto a la construcción del modelo de medición de transparencia
corporativa. Para la validación del modelo se empleó el método de juicio de expertos, en el
cual experimentados profesionales del sector educación aportaron con la identificación de
indicadores (variables independientes) agrupadas en pilares (variables dependientes), para
luego proceder a asignar pesos ponderados de transparencia.
Para la adaptación del modelo, se tomaron como referencia dos documentos legales
previos a este estudio, los cuales son: la Ley de Transparencia y Acceso a la Información
Pública (Ley N° 27806, 2002) y Ley Universitaria (Ley Nº30220, Art Nº 11, 2017) que, al ser
requerimientos legales, el cumplimiento de publicación exigible no entró en debate, no
obstante, se identificaron variables de publicación voluntarias, que no son exigibles en las
leyes citadas. Una vez concluido el modelo se procedió a medir 76 universidades, de un
universo de 95 para identificar y clasificar de acuerdo al índice de transparencia corporativa,
encontrando fortalezas y oportunidades de mejora en las universidades privadas y obteniendo
incluso distintos resultados que presentan las universidades de acuerdo a su estado de
licenciamiento (licenciadas y no licenciadas), como por su régimen (asociativas y
societarias), y siendo recomendable continuar la aplicación del modelo periódicamente para
propiciar mayor competitividad y transparencia en las universidades.
The objective of this research is the adaptation of an instrument with the same as the merit of corporate transparency in Private Universities of Peru. A review of the literature about transparency was carried out and a relationship between literature and work was obtained. For this, some international models are considered according to the nature of the research provided as a reference in the construction of the corporate transparency measurement model. For the validation of the model, the expert judgment method was used, in which experienced professionals from the education sector contributed with the identification of the indicators grouped in pillars (dependent variables), and then proceed to assign weighted weights of transparency. For the adaptation of the model, we took as reference two legal documents prior to this study, which are: the Law of Transparency and Access to Public Information (Law No. 27806, 2002) and University Law (Law No. 30220, Art No. 11, 2017), that being legal requirements, compliance with the required publication did not enter into debate, however, voluntary publication variables were identified, which are not required by the aforementioned laws. Once the model was completed, 76 universities were measured, from a universe of 95 to identify and classify according to the corporate transparency index, finding strengths and opportunities for improvement in private universities and obtaining even different results presented by the universities in accordance to its licensing status (licensed and unlicensed), as per its regime (associative and corporate), and it is advisable to continue applying the model periodically to promote greater competitiveness and transparency in universities.
The objective of this research is the adaptation of an instrument with the same as the merit of corporate transparency in Private Universities of Peru. A review of the literature about transparency was carried out and a relationship between literature and work was obtained. For this, some international models are considered according to the nature of the research provided as a reference in the construction of the corporate transparency measurement model. For the validation of the model, the expert judgment method was used, in which experienced professionals from the education sector contributed with the identification of the indicators grouped in pillars (dependent variables), and then proceed to assign weighted weights of transparency. For the adaptation of the model, we took as reference two legal documents prior to this study, which are: the Law of Transparency and Access to Public Information (Law No. 27806, 2002) and University Law (Law No. 30220, Art No. 11, 2017), that being legal requirements, compliance with the required publication did not enter into debate, however, voluntary publication variables were identified, which are not required by the aforementioned laws. Once the model was completed, 76 universities were measured, from a universe of 95 to identify and classify according to the corporate transparency index, finding strengths and opportunities for improvement in private universities and obtaining even different results presented by the universities in accordance to its licensing status (licensed and unlicensed), as per its regime (associative and corporate), and it is advisable to continue applying the model periodically to promote greater competitiveness and transparency in universities.
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Palabras clave
Transparencia corporativa--Perú, Indicadores sociales--Perú, Indicadores económicos--Perú, Sector educación--Perú
Citación
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item.page.review
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