Conesa Carril, Maria C.; Gómez Aguilar, Nieves; … - In: Qualitative Research in Accounting & Management 17 (2020) 4, pp. 589-617
Purpose: The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the university budgeting process as a reflection of internal transparency. It also aims to identify the weaknesses...