Bibliographic citations
Jaime, A., Solórzano, K., Pinares, V., Chocos, L. (2019). Propuesta de índice de transparencia corporativa aplicado al sector universitario [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/13895
Jaime, A., Solórzano, K., Pinares, V., Chocos, L. Propuesta de índice de transparencia corporativa aplicado al sector universitario []. PE: Pontificia Universidad Católica del Perú; 2019. http://hdl.handle.net/20.500.12404/13895
@mastersthesis{sunedu/2661316,
title = "Propuesta de índice de transparencia corporativa aplicado al sector universitario",
author = "Chocos Evangelista, Luis Antonio",
publisher = "Pontificia Universidad Católica del Perú",
year = "2019"
}
The purpose of this research is to propose a Corporate Transparency Index and apply it to the University sector. To this end, the Transparency Index proposal was prepared following the steps described in the OECD´s Handbook on Constructing Composite Indicators, taking into account seven of the ten steps indicated. The Corporate Transparency Index proposal has a review of the models existing on corporate transparency in the world, from which the models of Spain, Colombia and Chile were selected due to their similarity to the Peruvian reality. Furthermore, the parameters and requirements of the current laws on transparency in the sector were taken into account for research. The research approach is quantitative and has a descriptive and transectional scope. Three aspects and 45 variables were defined. This selection of variables and aspects revolved around the concept of transparency. The three defined aspects are as follows: corporate governance, financial information, and institutional culture. The first aspect refers to the insitution´s way of organizing for decision making, the second aspect refers to the results obtained from these decisions, which are related to the institution sustainability, and the third aspect refers to the actions that are taken. First, the selected variables were evaluated by experts in the chosen sector, then, they were submitted to statistical validation to demonstrate its relevance in order to explain the studied phenomenon. As a result of the statistical evaluation, a global KMO of 0.486 was obtained. As this result was at the limit, the data was analized again, excluding some variables to obtain a KMO of 0.632. However, it was decided to work with all the variables by aspect in accordance with two criteria: first, the evaluation by experts, and second, the use of many of the variables as required by law that would otherwise be excluded. The Corporate Transparency Index was applied to the university sector, with a focus on corporate institutions for its lucrative nature. Therefore, 21 corporate universities in Lima that were already licensed by SUNEDU were evaluated based on the published information on their websites. The overall output obtained shows a general result of 0.92 over 3.00 points, that is a low level of Corporate Transparency. Financial information was the aspect with the lowest level of transparency (0.52 of 3.00), on account of the little or no information published on its websites. The aspect with greater compliance was corporate governance (1.32 of 3.00), followed by institutional culture (1.32 of 3.00).
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