Obstacles to Applying the Principle of Disclosure and Transparency in Higher Education Institutions: An Exploratory Study in Private Universities in the Sultanate of Oman

The study aimed to explore the obstacles to applying the principle of disclosure and transparency in higher education institutions in private universities in the Sultanate of Oman. The qualitative method was used through in-depth interview as a tool to reveal the opinions of the study sample about the obstacles to applying the principle of disclosure and transparency in private universities, Oman. The sample consisted of (12) individuals from the administrative leaders in the universities under study. The study results reported a number of obstacles to the application of disclosure and transparency in Omani private universities, where (83%) of the sample agreed that there was weak disclosure transparency in the university's budget and the spending items. In addition, (50%) of the sample agreed that there was weakness of credibility and transparency when applying policies, internal work controls, subjective evaluation of the employee’s performance by his direct manager, and weak awareness of the importance of disclosure and transparency among managers. Therefore, the study recommended activating disclosure and transparency mechanisms in private universities in Oman by adding the principle of disclosure and transparency as an independent measure within the standard of governance and management to obtain institutional accreditation, and by providing electronic systems with integrated services and functions.