The Antecedents of Transparency of Italian Public Entities: An Empirical Analysis in Universities and Public Research Institutes

Abstract

Transparency within universities and public research institutes is an element of significant relevance in the Italian context. Over the years, the need for greater transparency has prompted the legislator to regulate transparency obligations in order to ensure a minimum level of information disclosure. Despite the normative obligation, Italian universities and public research institutes provide different levels of information. This circumstance requires an empirical analysis aimed at understanding the different levels of transparency of Italian universities and public research institutes, and the factors that can influence the amount of information disclosed. The results show a positive impact of the size and the internationalization on the level of the transparency of these institutions.

The drivers of sustainability disclosure practices in the airport industry: A legitimacy theory perspective

“…In line with the legitimacy theory, size represents a first element that increases the media exposure of an organization, making it necessary to obtain legitimacy (Branco & Rodrigues, 2008). Previous studies have shown that there is a positive relationship between firm size and the level of information transparency (Gamerschlag et al, 2011; Karaman et al, 2018; Rella et al, 2022; Vitolla et al, 2020). Larger organizations are generally more visible than smaller ones, as they have a greater impact on the community and society (Raimo et al, 2022).…”

“…Past studies have also shown a positive relationship between complexity and information transparency (Dewata et al, 2020; Gallego‐Álvarez et al, 2011). In this regard, first of all, the more complex realities tend to interface with a greater number of stakeholders, who are interested in learning about the organization and the activities carried out (Rella et al, 2022). In fact, in complex organizations the stakeholders exert greater pressure in order to obtain more information on the mechanisms and dynamics of company management.…”

“…From an empirical point of view, previous studies have highlighted the existence of a positive association between organization complexity and information transparency in the public context (Dewata et al, 2020; Haveri, 2006; Manes‐Rossi et al, 2018; Rella et al, 2022). In this study, airport complexity is expressed in terms of the number of terminals, gates and air routes.…”

Corporate Social Responsibility, Stakeholder Engagement, and Universities

“…The paper "The Antecedents of Transparency of Italian Public Entities: An Empirical Analysis in Universities and Public Research Institutes" by Rella et al (2022) examines the amount of information disclosed by universities and public research institutes within the website section called "Amministrazione trasparente". Furthermore, the authors use a multiple linear regression model to examine the impact of age, size, internationalization, and complexity on transparency.…”

Exploring intellectual capital disclosure and its determinants in knowledge-based institutions: empirical evidence from international universities

“…While affirming its key role in the business world, IC has also gained momentum in the context of knowledge-based institutions (Nicolò et al , 2021a). These institutions play a central and significant role in acting as sources of authority and expertise in various areas and include universities, media, political and scientific bodies (Saarinen et al , 2020; Rella et al , 2022). Knowledge-based institutions are involved in defining standards that lend themselves to the social order by influencing and even building frameworks capable of guiding populations’ understanding of societal issues, key problems and social behaviours (Saarinen et al , 2020).…”