Transparentność dokonań uczelni wyższej. Perspektywa zewnętrznych interesariuszy
Transparency of university achievements. External stakeholder perspective

Author(s): Jacek Kalinowski
Subject(s): Economy, Business Economy / Management, Higher Education , Socio-Economic Research, Sociology of Education
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: transparency; universities; financial reporting; accounting; integrated reporting; ESG
Summary/Abstract: Transparency is a concept that is an inseparable element of both colloquial language and many management theories (although it is not always expressed directly as a separate element, feature or function). It can be identified with two aspects: decisions that are usually made within the organization, and the effects of these decisions, i.e. with the achievements of the organization. This monograph focuses on the transparency of the university's achievements from the perspective of its external stakeholders. This focus, in turn, oriented the conducted research on the aspect of informing them about the effects of the university's activities. It is also worth emphasizing that in addition to the traditional identification of transparency with clarity, trust and credibility, it can also be a tool for universities to stimulate and support their development and to authenticate the position of a leader and mentor for the external environment. The monograph is divided into an introduction, five chapters and an ending. The first chapter aims to present the sources of tradition and culture of universities in the world, their impact on society in different historical epochs and to understand, on this basis, the specifics of these organizations functioning. The second chapter concerns the theoretical foundations of transparency in management. The next part of the monograph was aimed at familiarizing the reader with the scope of external reporting of Polish universities. The fourth chapter is an empirical chapter, presenting the results of research carried out for this monograph. The last, fifth chapter of the monograph contains the author's proposal for the information structure of the university's report – in the form of an integrated report on its achievements – covering a standardized scope of information aimed at ensuring full transparency of university achievements in Poland.

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