The master's thesis addresses the issue of transparency in higher education institutions, a key component of good public governance. Transparency is essential for building trust, accountability, and efficiency in the functioning of universities, especially due to their management of public funds. The purpose of the thesis is to assess the level of transparency of selected Slovenian and Croatian universities based on the analysis of their annual reports.
The research is based on the development of a custom evaluation model that includes four key factors of transparency: accessibility, clarity, timeliness, and accountability. The methodology applied includes descriptive analysis, content analysis, and comparative methods. Using this model, a systematic comparative analysis was conducted on the annual reports of three Slovenian and three Croatian universities.
Findings indicate varying degrees of compliance with transparency criteria among the universities. Slovenian universities generally demonstrate a higher level of transparency, particularly in terms of information accessibility, clarity and timeliness, while Croatian universities often lack consistency in reporting. Accountability remain the most challenging dimension in both countries.
The research results contribute to a deeper understanding of transparency in higher education and provide concrete recommendations for improvement. The evaluation model serves as a practical tool for policymakers, university leadership, and the broader public to monitor, compare, and oversee the functioning of higher education institutions, with the aim of enhancing accountability, trust, and efficiency in the public sector.
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