Mazen J Al Shobaki
email: mazen.alshobaki@gmail.com

Samy S Abu Naser
email: 2abunaser@alazhar.edu.ps

Tarek M Ammar
email: tarek.ammar1979@gmail.com

The Degree of Administrative Transparency in the Palestinian Higher Educational Institutions

Keywords: Administrative Transparency, Palestinian Universities, Institutions of Higher Education, Gaza, Palestine

) with a recovery rate of (81.2%). The researchers used a questionnaire for the data collection and were treated using SPSS to obtain the results.

The results show that there is no significant difference between male responses and female responses due to gender variable. The results also confirm that there is no significant difference between respondents' responses due to the age variable. The results also showed a significant difference between respondents' responses attributed to the university variable. There is a fundamental difference between respondents' responses attributed to the scientifically qualified variable. The results also confirmed a significant difference between respondents' responses attributed to the management level variable. The results also confirmed a significant difference between respondents' responses due to variable years of service.

The research reached a number of recommendations, the most important of which is: The necessity of Palestinian universities to adhere to the application of transparency standards in all university activities. The need to benefit from regional and international experience in the application of transparency systems within universities and to examine the possibility of applying these systems in our universities. As well as the need to engage in the program of teaching transparency in universities, as it is confirmed that only five universities participated in this experiment. The importance of raising awareness among the employees of Palestinian universities to clarify the foundations of building transparency and its dimensions to represent the active supporter through workshops and seminars.

INTRODUCTION

Transparency is one of the most important topics that occupy the minds of specialists in accounting, finance, economic as well as the law and administration, where it works to protect money and calls for the use of the best economic resources available to achieve growth, stability, and ensure the achievement of financial activity for its objectives. The subject of administrative transparency has raised many researchers in the different fields of knowledge to research this subject in order to explore its various horizons and shed light on its various contents in order to provide practices that stand up in the institution to achieve the goals that all societies seek.

Transparency is one of the elements of achieving governance in management. Transparency is the principle of creating an environment in which information on current circumstances, decisions and actions is available, perceived and understood, and the method of providing information, making policy decisions related to a more specific society through timely publication and openness to all parties concerned relationship. Or to provide an attractive work environment that facilitates the prediction of changes in them and thus determine their future direction [11,16, 17, 20. 21]. The academic institutions are considered an essential means of building the good person and the society's tool for achieving progress and development. Therefore, it is important to connect the university with the society by linking the sites of science to the production sites. There should be a clear communication bridges between the university and these sites to ensure the flow of information between them. This requires adopting an open system and applying a democratic approach to decision-making, following the scientific method of organization, taking into account functional specialization and dealing with its problems and problems of society [START_REF] Karim | The Concept of Transparency in Senior Management and its Relation to Administrative Communication[END_REF][START_REF] Abu Naser | Trends of Palestinian Higher Educational Institutions in Gaza Strip as Learning Organizations[END_REF][START_REF] Al Hila | Proposed Model for Learning Organization as an Entry to Organizational Excellence from the Standpoint of Teaching Staff in Palestinian Higher Educational Institutions in Gaza Strip[END_REF].

The importance of transparency stems from its positive effects on the public and private sectors. It helps to achieve many benefits, including enhancing the role of loyalty among the employees, increasing their productivity and strengthening their values, strengthening the values of cooperation and synergy, clarity and improvement of results, reducing ambiguity and blurring corruption.

www.ijeais.org

Lack of transparency leads to ambiguity of legislation; thus allowing the employee to take upon himself the freedom to interpret legislation, thereby increasing administrative constraints. Transparency also facilitates performance assessments, saves time and costs, avoids confusion and chaos in work. Develop the functions of administrative units and establish values of cooperation and teamwork [START_REF] Harb | The Reality of Administrative Transparency and its Application Requirements in Palestinian Universities in the Gaza Strip[END_REF][START_REF] Shobaki | Performance development and its relationship to demographic variables among users of computerized management information systems in Gaza electricity Distribution Company[END_REF][START_REF] Shobaki | The Dimensions of Organizational Excellence in the Palestinian Higher Education Institutions From The Perspective Of The Students[END_REF].

In light of the great importance of the academic institutions in society, the importance of building these institutions on sound and clear foundations, especially with regard to their management systems, is thus starting to study and research concerned with modern issues in universities in order to establish sound and clear foundations for the management system at all levels. One of the important issues of focus when applying these methods is administrative transparency. Administrative transparency in higher educational institutions include transparent relationships, practices, practices and behaviors, providing a healthy regulatory environment at all administrative and academic levels, including credibility and trust between management and individuals through real empowerment rather than Empowerment Bogus to carry out their responsibilities and provide the necessary information for each level as required. Transparency institutions communicate continuously with all their members do not deal with them confidentially and involve them in decision-making and policy-making, where management takes into account decentralization and flexibility through adoption of the principle of democracy and dealing with integrity at all levels [START_REF] Karim | The Concept of Transparency in Senior Management and its Relation to Administrative Communication[END_REF][START_REF] Shobaki | The reality of modern methods applied in process of performance assessments of employees in the municipalities in Gaza Strip[END_REF][START_REF] Shobaki | Learning Organizations And Their Role In Achieving Organizational Excellence In The Palestinian Universities[END_REF].

RESEARCH PROBLEM

Universities play a major role in establishing the principles of transparency and integrity which are considered to be modern management concepts that all administrative organizations must adopt because of their importance in creating a successful management that tries to address many administrative problems such as ambiguity in the laws and regulations in force and try to find ways to simplify procedures to combat administrative corruption. Therefore, this study attempts to shed light on the degree of administrative transparency in order to achieve transparency in the Palestinian universities in order to reduce the mismanagement practices that harm the public interest and make some suggestions to activate their application.

As a result of strengthening the principle of administrative transparency, a number of researchers pointed out, for example, the report issued by the coalition for integrity and accountability [START_REF] Aman | Integrity, Transparency and Accountability in the Palestinian Higher Education Sector in the Gaza Strip[END_REF][START_REF] Shobaki | Impact of Electronic Human Resources Management on the Development of Electronic Educational Services in the Universities[END_REF][START_REF] Shobaki | The impact of top management support for strategic planning on crisis management: Case study on UNRWA-Gaza Strip[END_REF][START_REF] Shobaki | Strategic and Operational Planning As Approach for Crises Management Field Study on UNRWA[END_REF][START_REF] Ammar | The Efficiency Extent Of The Internal Control Environment In The Palestinian Higher Educational Institutions In Gaza Strip[END_REF][START_REF] Badwan | Adopting Technology for Customer Relationship Management in Higher Educational Institutions[END_REF] on the environment of transparency and accountability in the Palestinian higher education sector in the Gaza Strip. The results and recommendations showed lacks in executive regulation related to transparency in higher educational institutions no. [START_REF] Dudin | Fundamentals of Administrative and Economic Development in the Arab World, Academies for Publishing and Distribution[END_REF] of 1998 that clarifies the responsibility of universities towards the ministry and the responsibility of the ministry towards higher education institutions of the Palestinian National Authority, which weakens the system of accountability of universities. The law limits the competence of the ministry to issuing regulations and decisions, which is a lack of legislation that regulates the work of institutions of higher education in the Palestinian National Authority. There are no codes for the staff of Palestinian universities in the Gaza Strip, although some universities include in their publications a set of standards and values to be observed while performing their duties. Harb [START_REF] Harb | The Reality of Administrative Transparency and its Application Requirements in Palestinian Universities in the Gaza Strip[END_REF][START_REF] Kassab | An Analytical Study of the Reality of Electronic Documents and Electronic Archiving in the Management of Electronic Documents in the Palestinian Pension Agency (PPA)[END_REF][START_REF] Naser | Computerized Management Information Systems Resources and their Relationship to the Development of Performance in the Electricity Distribution Company in Gaza[END_REF] recommended activating the role of senior leaders in Palestinian universities in order to support the principle of transparency by opening the door for the participation of employees and encouraging entrepreneurship and innovation.

RESEARCH QUESTIONS

Q1: What is the degree of administrative transparency in the Palestinian higher education institutions in the Gaza Strip? It is divided into the following sub-questions: Q1-1: What is the level of administrative transparency in Palestinian universities? Q1-2: Are there statistically significant differences in the opinions of the sample in question on the level of administrative transparency, depending on the demographic variables (gender, age, university, academic qualification, administrative level, years of service)?

RESEARCH HYPOTHESES

H1: There are no statistically significant differences at the level of significance (α ≤ 0.05) between universities in the Gaza Strip in the degree of administrative transparency due to the following demographic variables (gender, age, university, academic qualification, administrative level, and years of service). The following sub-assumptions are derived from it: H1-1: There are no statistically significant differences at the level of significance (α ≤ 0.05) between the universities in the Gaza Strip in the degree of administrative transparency due to the variable (gender). H1-2: There are no statistically significant differences at the level of significance (α ≤ 0.05) between universities in the Gaza Strip in the degree of administrative transparency due to the variable (age). H1-3: There are no statistically significant differences at the level of significance (α ≤ 0.05) among universities in the Gaza Strip in the degree of administrative transparency due to the variable (university). H1-4: There are no statistically significant differences at the level of significance (α ≤ 0.05) between universities in the Gaza Strip in the degree of administrative transparency due to the variable (scientific qualification).

H1-5:

There are no statistically significant differences at the level of (α ≤ 0.05) between the universities in the Gaza Strip in the degree of administrative transparency due to the variable (administrative level). H1-6: There are no statistically significant differences at the level of significance (α ≤ 0.05) between universities in the Gaza Strip in the degree of administrative transparency due to the variable (years of service).

STUDY LIMITS AND SCOPE

• Subject (Academic) limitations: The research was limited in its objective to study the degree of the practice of administrative transparency. • Human Limitations: The research was carried out on administrative staff and academics in an administrative position.

• Institutional Limit: Palestinian universities in the Gaza Strip • Place Limitations: The research was conducted on five Palestinian universities in the Gaza Strip.

• Time limitation: The research, preliminary data collection and statistical analysis were carried out during the year (2017).

RESEARCH OBJECTIVES

This research attempts to achieve the following objectives:

• To examine the reality of the degree of administrative transparency in the Palestinian universities -Gaza Strip.

• To highlight differences from the point of view of the respondents on the degree of administrative transparency in the Palestinian universities -Gaza Strip according to the demographic variables (gender, age, university, academic qualification, administrative level, years of service). • Suggesting proposals that contribute to enhancing the degree of administrative transparency and contribute to increasing the application of the concept of administrative transparency in the Palestinian universities in the Gaza Strip. • Outcomes and recommendations contribute to increasing the degree of administrative transparency in the Palestinian universities in the Gaza Strip. • Identify the challenges facing universities, and what features should be available in universities to achieve a high degree of administrative transparency. • To find out if there are statistically significant differences between the averages of the degrees of the employees in the universities on the research axes according to gender, age, university, academic qualification, administrative level, years of service.

RESEARCH IMPORTANCE

The importance of the research is in the importance of the subject, which is the subject of interest of researchers, and there is an urgent need to promote the degree of administrative transparency in accordance with scientific methodology and clear application. The importance of research can be highlighted by:

• The theoretical importance of this study highlights the scope of administrative transparency and the importance of enhancing its practice in the Palestinian universities in the Gaza Strip. • This study draws on its importance as it is a subject of modernity, scientific, and practical excellence.

• This research provides data to assist researchers and scholars in this field.

• The attention of the management of Palestinian universities to the importance of enhancing the degree of administrative transparency because of its role in upgrading the status of the university at the local and regional levels. • Providing scientific and practical recommendations to Palestinian universities that help achieve the degree of administrative transparency.

RESEARCH TERMINOLOGY

Administrative transparency is the clarity of legislation, its ease of understanding, stability, harmony with each other, objectivity, clarity of language, flexibility and development in accordance with the economic, social and administrative changes in accordance with the spirit of the times, as well as simplification of procedures and dissemination of information and accessibility. It is the right of every citizen or employee to access data, to access information, policy-making and decision-making mechanisms, and knowledge of institutional decision-making mechanisms. Transparency is an input to ethical standards and an institutional charter of trust, as well as helping to discover Corruption [START_REF] Al-Subaie | The Role of Transparency and Accountability in Reducing Administrative Corruption in Government Sectors[END_REF][START_REF] Naser | Enhancing the use of Decision Support Systems for Re-engineering of Operations and Business-Applied Study on the Palestinian Universities[END_REF]. It can be said that all definitions call for one substance, which is linked to four words: credibility, disclosure, clarity, and participation [START_REF] Harb | The Reality of Administrative Transparency and its Application Requirements in Palestinian Universities in the Gaza Strip[END_REF][START_REF] Naser | Requirements of using Decision Support Systems as an Entry Point for Operations of Re-engineering in the Universities (Applied study on the Palestinian universities in Gaza Strip)[END_REF][START_REF] Naser | The Impact of Management Requirements and Operations of Computerized Management Information Systems to Improve Performance (Practical Study on the employees of the company of Gaza Electricity Distribution)[END_REF].

To this end, procedural information is defined as information sharing, public policy making, regulations and legislation, and procedures in accordance with written and published legal rules, which specify the information to be provided, the dates in which they should be published in detail. This information is sufficient to understand the work of the university and monitor its performance, so that it is accessible to the stakeholders, especially the administrative staff working in it.

PREVIOUS STUDIES

The study of Abu Habib [START_REF] Habib | The reality of the application of international transparency in international organizations operating in the Gaza Strip Case study -UNRWA -UNRWA in Gaza[END_REF] aimed to identify the application of international transparency standards in the international organizations operating in the Gaza Strip, where the research sought to reach a transparent international regulatory environment that rejects corruption and is able to confront and reduce its spread in society, Identify the most important ways to promote the application of international transparency standards. One of the most important findings of the research was that there was a moderate agreement by the sample of the research sample that UNRWA applied and practiced transparency and indicators in its work in the light of international transparency standards with a rate of approval of 63.19%. The research recommended activating the role of senior leadership in UNRWA to support the principle of transparency by opening the door for the participation of employees and encouraging entrepreneurship and innovation; as well as annual awards for the most transparent section. Finally, the agreement with some local universities and colleges to work on teaching a course on the ethics of the profession and work, and on combating corruption and the requirements of integrity, transparency and accountability, especially for students in fourth, fifth years, and expected to graduate.

The study of AL-Omri [START_REF] Al-Omri | The degree of the practice of administrative transparency in Saudi universities and its impediments and ways to improve them as envisaged by faculty members[END_REF] aims to identify the degree of administrative transparency in Saudi universities and its impediments and ways of improving them from the point of view of its faculty members. The descriptive method was used and a questionnaire was designed for this purpose. The research community consisted of all members of the faculty -male and female -in the five Saudi universities in the government. The research sample consisted of 1070 members, representing 20% of the research community. One of the most important findings of this research was that the overall degree of the administrative transparency of the Saudi universities from the point of view of the teaching staff was medium. The highest dimensions were as follows: the transparency of administrative communication, transparency in information and work mechanisms, transparency in laws and regulations, transparency in performance appraisal, transparency in decision-making, and finally transparency in accountability. The research recommended that the university should work with the participation of the community in the decision making process related to the services it provides. The need for senior departments at the university to open the way for all employees at the university at different levels of management to participate in the decision-making process. The University should provide protection and guarantees to individuals who contribute to the detection and reward of corruption.

The study of USAID [START_REF]Addressing Corruption in Edcuation[END_REF] aims to ensure that transparency can be defined as a principle that allows those affected by administrative decisions, business transactions or philanthropy to know not only numbers and facts, but mechanisms and processes; it is the duty of staff, board of trustees, and managers to act clearly and predictably and understandable. Every citizen has the right to be transparent in society in the public and private sectors. The research showed that the evidence of academic misconduct evades academics from their responsibilities at intervals, and students evade lectures without being punished. In addition to the academic betrayal of academic gains such as: academic theft, falsification of data, fraud in research, and complacency in carrying out duties and responsibilities. As well as academic bribery, in accepting gifts or payments for academic degrees.

The study of Al-Harbi [START_REF] Al-Harbi | Degree of commitment to the practice of administrative transparency in the academic departments in the Faculty of Education[END_REF] aimed to determine the degree of commitment to the practice of administrative transparency in the academic departments in the Faculty of Education, King Saud University, from the point of view of faculty members and administrative staff. One of the most important results of the research was that the degree of practicing administrative transparency at King Saud University was medium. The degree of administrative transparency requirements was high according to the views of the sample members. The research recommended that academic leaders should adopt the principle of administrative transparency through a procedural plan that promotes the policy of clarity and disclosure of all administrative and academic dealings, and the consolidation of integrity practices through the adoption of objective accountability systems.

The study of Harb [START_REF] Harb | The Reality of Administrative Transparency and its Application Requirements in Palestinian Universities in the Gaza Strip[END_REF] aimed at identifying the reality of administrative transparency and the requirements of its application by the senior management in the Palestinian universities in the Gaza Strip and the commitment of university employees to practice transparency in the fields of information systems, administrative communication, administrative accountability, participation, and work procedures. The recommendations of the research are the need to work on the practice of transparency while creating a balance between the right to know and the right of the university to maintain its secrets. As well as activate the role of senior leaders in Palestinian universities to support the principle of transparency by opening the way for the participation of employees and encourage the spirit of initiative and innovation.

The study of Al-Tarawneh and Al-Adayla [START_REF] Al-Tarawneh | The Effect of Transparency on Administrative Accountability in Jordanian Ministries[END_REF] aimed at understanding the impact of applying transparency on the level of administrative accountability in the Jordanian ministries, and the used questionnaire was distributed to 661 employees in 6 ministries, which constitute 40% of the employees. The ministries were selected as an objective sample, and the research reached a set of results, the most important of which is that the perceptions of the sample members for both the degree of transparency and the level of administrative accountability in the ministries investigated were medium for each one. The study presented a number of recommendations, the most important of which is: The necessity of working to enhance the concept of transparency in the Jordanian ministries, and to understand the concept of administrative accountability so that the subordinates are held accountable for the results achieved during the performance of his job within the framework of the authorities and responsibilities granted to him in his work.

The study of Al-Subaie [START_REF] Al-Subaie | The Role of Transparency and Accountability in Reducing Administrative Corruption in Government Sectors[END_REF] aims to identify the role of transparency and accountability in reducing administrative corruption in the government sectors. The research community is one of the employees of the concerned agencies to combat administrative corruption in the government sectors in Riyadh city. The survey found that the level of commitment of the government sectors applying transparency is between 2.362 -2.528 (neutral) and that the level of compliance of the SAIs with the accountability of the government sectors for their corruption is between 2.81 -2.97 (OK). The degree of severity of the constraints under the axis of widespread patterns of administrative corruption ranges from 4.101 -4.223 (strongly agree). One of the most important recommendations was to raise the level of efficiency of the regulatory bodies to give them sufficient powers and support them with specialized human cadres, material resources, and modern technologies. In addition to modernizing regulations and legislations related to administrative corruption issues, accountability, simplifying procedures of the work, and announcing and disseminating them through the various media. As well as activate the center for measuring the level of performance in government agencies and enable it to prepare annual reports and submit them to the Shura Council and the Council of Ministers as well as activating the role of schools and universities, the media and civil society institutions in spreading the culture of transparency, accountability, integrity, reducing the confidentiality, and monopoly of information in various regions of the Kingdom.

THEORETICAL FRAMEWORK OF THE STUDY

The availability of transparency and strengthening it activates the right of citizens and stakeholders to account those responsible for their decisions and their various uncertainties. The availability of information about the activities and actions of government sectors enhances their accountability for these decisions and actions [START_REF] Al-Subaie | The Role of Transparency and Accountability in Reducing Administrative Corruption in Government Sectors[END_REF]. Transparency and corruption have an inverse relationship: the more transparency, the greater the potential for reducing and controlling corruption. University leaders are equally interested in providing this urgent requirement, in the light of their important role in creating initiatives to enhance interaction between the state and the citizen, which is based mainly on transparency and accountability. The university is the first institution and the principal that monitors its performance among all institutions of society, as it provides services of importance, which makes the community focuses on them [START_REF] Al-Harbi | Degree of commitment to the practice of administrative transparency in the academic departments in the Faculty of Education[END_REF]. The intervention of the institutions of higher education in the third millennium is surrounded by many global and regional variables. The challenges of the age of explosion of knowledge and technology and the unprecedented information revolution that made the world a small, open global village; as well as the repercussions of globalization which brought with it the concepts of openness, freedom, human interaction, and their duties; what was previously accepted or overlooked by bureaucracy, routine, and corruption, has become unacceptable in our time.

The concept of administrative transparency

The concept refers to openness, compliance with requirements or terms of reference for work, equality of opportunity for all, ease of action and reduction of corruption [START_REF] Al-Tarawneh | The Effect of Transparency on Administrative Accountability in Jordanian Ministries[END_REF]. Transparency is a philosophy and a work platform based on clarity and openness in the various activities and fields of work that take place between the different administrative levels within the university and the relevant parties in a manner that is contrary to the supreme public interest, accountability, and objectivity. Strengthening self-censorship which is a key pillar of reform and administrative development in all civil society organizations and institutions.

The importance of administrative transparency

Transparency is an open channel of communication between stakeholders and officials, which is a very important tool to fight corruption, especially in developing countries. It requires disclosure of various laws, rules, regulations, instructions, standards and mechanisms in general for individuals and accountability. Lack of respect or observance of those mechanisms and rules [START_REF] Al-Omri | The degree of the practice of administrative transparency in Saudi universities and its impediments and ways to improve them as envisaged by faculty members[END_REF]. The importance of transparency is:

• Transparency in modern and sophisticated administrative concepts has become a requirement for all governments and organizations, and a national issue that developed countries are working to highlight as an aspect of democracy [START_REF] Al-Harbi | Degree of commitment to the practice of administrative transparency in the academic departments in the Faculty of Education[END_REF]. • The lack of transparency leads to the vagueness of legislation, thus allowing the employee to take upon himself the freedom to interpret them and to put administrative obstacles [START_REF] Al-Subaie | The Role of Transparency and Accountability in Reducing Administrative Corruption in Government Sectors[END_REF]. • Transparency contributes to decision-making, allows citizens to be sensitized and informed about options, evaluates employees' performance, and access to what is known as the open system, as well as a mechanism for achieving accountability [START_REF] Harb | The Reality of Administrative Transparency and its Application Requirements in Palestinian Universities in the Gaza Strip[END_REF]. • Transparency in laws and regulations helps to remove bureaucratic and routine obstacles, such as many and unnecessary signatures and ratifications [START_REF] Al-Tarawneh | The Effect of Transparency on Administrative Accountability in Jordanian Ministries[END_REF]. • Administrative transparency contributes to the success of development and change plans; organizational leaders face many challenges that resist their drive for change [START_REF] Harb | The Reality of Administrative Transparency and its Application Requirements in Palestinian Universities in the Gaza Strip[END_REF].

• It aims to achieve the coherence of the organization at all administrative and executive levels, to achieve integration between its objectives, to promote order, discipline, carefulness, accuracy, accomplishment, and decisiveness [START_REF] Al-Subaie | The Role of Transparency and Accountability in Reducing Administrative Corruption in Government Sectors[END_REF]. • Calls for administrative openness, disclosure, and helps individuals express themselves which increases the degree of job satisfaction of individuals [START_REF] Al-Harbi | Degree of commitment to the practice of administrative transparency in the academic departments in the Faculty of Education[END_REF]. • Contribute to improving quality of performance, results, and organization [START_REF] Al-Harbi | Degree of commitment to the practice of administrative transparency in the academic departments in the Faculty of Education[END_REF].

• Administrative transparency promotes self-censorship, where individuals working in administrative systems applying the concept of administrative transparency have more autonomy while carrying out their duties [START_REF] Harb | The Reality of Administrative Transparency and its Application Requirements in Palestinian Universities in the Gaza Strip[END_REF]. • Pushing management to use of modern technology to develop its business and keep abreast of economic and social development as a result of the optimal use of the available financial resources on the one hand, and to enhance the confidence of employees and the public on the other. • The more transparent the organization, the more the organization ensured its continued existence, development and interaction with the society [START_REF] Al-Khnaq | Regulatory Transparency[END_REF]. • Transparency is the basis of the appropriate governance method to ensure good governance of the economy and hopes to overcome problems [START_REF] Al-Tarawneh | The Effect of Transparency on Administrative Accountability in Jordanian Ministries[END_REF]. • Helps create a good organizational climate that is positively reflected on performance; it is a means of self-expression and a moral belief [START_REF] Habib | The reality of the application of international transparency in international organizations operating in the Gaza Strip Case study -UNRWA -UNRWA in Gaza[END_REF]. There is no doubt that the university leaders are concerned, like other institutions of the society, provide this urgent demand in light of its important role in creating initiatives to enhance interaction between the state and the citizen, which is mainly based on transparency and accountability. The University is the first and foremost institution to monitor its performance among all institutions of the society, because it provides services of importance to the community which focuses on them [START_REF] Al-Harbi | Degree of commitment to the practice of administrative transparency in the academic departments in the Faculty of Education[END_REF][START_REF] Naser | Promoting Knowledge Management Components in the Palestinian Higher Education Institutions -A Comparative Study[END_REF][START_REF] Naser | KMM Factors Affecting High Performance in Universities' Case Study on Al-Quds Open University in Gaza-Strip[END_REF].

Principles of Administrative Transparency

The principle of transparency and administrative participation in the developed countries has become one of the basic principles on which all systems are based. The secrecy has become limited, and controversial exception to the interests of transparency as a general principle which must govern all activities, functions, and actions of organizations and their administrative bodies. Transparency is one of the prerequisites for comprehensive and sustainable development in all areas of development. In other words, it is one of the most important conditions for good governance. The principles of transparency are as follows [START_REF] Habib | The reality of the application of international transparency in international organizations operating in the Gaza Strip Case study -UNRWA -UNRWA in Gaza[END_REF][START_REF] Harb | The Reality of Administrative Transparency and its Application Requirements in Palestinian Universities in the Gaza Strip[END_REF]:

• Administrative clarity: The organization should disclose its administrative procedures and processes so that the management activity is clear by clarifying the reasons for the administrative decisions. • Workers' living wage: The worker is satisfied with the wages he gets, without waiting to collect a bribe, which requires that the wage be representative of the minimum and adequate to meet the living expenses.

• Information for all workers: Everyone should know the overall objective of the organization, as well as all sub-goals, and each individual understands his role in identifying, achieving, and developing those goals. • Accountability for all employees: Digital literacy must be erased from the organization; everyone must understand the financial aspects should speak the language of numbers. • Empowering employees to make decisions: This means active participation by employees in the management of their organization by participating in problem solving, industry and decision-making. • Financial transparency of the employee: The purpose is the clarity of the financial positions of the employee -financial disclosure -the possibility of the continuation of his activity and to ensure that his page is free of bribery. • The supervision of everyone: It is necessary that if the heads follow up and control subordinates.

• Responsibility of all: This requires the determination of the collective responsibility of the task forces, alongside the individual responsibility, which makes all employees keen to achieve the planned objectives, and respect for procedural and legal legitimacy. • The right of others to know what is going on in public organizations: The principle of the right to know is one of the main axes of transparency. • Rationality in spending: It means the elimination of waste in activities and wealth and requires the complete elimination of waste and the development of methods, objectives, and emphasizing the concept of management in the service of the Organization. • Respect for the law: The application of the law to everyone, including site owners, influence, and senior positions in the organization. • Dealing with the Media: Independent media are the primary means of transmitting information to the public.

• Ability to confront: It means the ability of leaders to communicate with the real community members by opening the door for them to submit their criticisms and complaints.

Problems and constraints facing transparency application

The application of transparency faces many problems and obstacles that hinder application and theory, and has been referred to by many researchers, which can be summarized in the following points [START_REF] Al-Vitori | Administrative Transparency and its Impact on Staff Efficiency Behavior[END_REF]:

• The difficulties faced by universities in determining the priorities of the objectives and policies they seek to achieve are one of the most important obstacles to transparency. The formulation of objectives requires clarity, ease and objectivity, and the number of these obstacles stands in the way of setting priorities for implementation. • Routine, complexity and ambiguity in procedures are obstacles to transparency.

• The lack of coordination between the administrative bodies of the universities, the duplication of administrative processes and the ambiguity in the processes of modernization and development is also an obstacle. • Conflict of interest between personal goals and organizational objectives. AL-Omri [START_REF] Al-Omri | The degree of the practice of administrative transparency in Saudi universities and its impediments and ways to improve them as envisaged by faculty members[END_REF] adds the following points:

• Negative legacies and continued application of old systems and routine, which requires addressing before starting to implement transparency. • Duplication and chaos in the development processes, leading to the fragmentation of efforts and the difficulty of coordination between the organs of management. • Non-activation of the accountability system.

• Lack of laws and regulations to enforce transparency.

• Low level advantage of ICTs.

• Low level of awareness role of the media and civil society institutions in the application of transparency. Abu Habib [START_REF] Habib | The reality of the application of international transparency in international organizations operating in the Gaza Strip Case study -UNRWA -UNRWA in Gaza[END_REF] adds:

• Fear and anxiety of the job and not allowed to express opinion, and fear of employees from the loss of their jobs.

• Killing ideas, blurring creativity, monopolizing information and working for results.

• Organizational culture is free of human and administrative principles and values. Organizational culture is a culture that results from the rules, regulations and regulations of the organization, in addition to the problems of lack of a culture of belonging in which the goals of the organization are integrated with the objectives of its employees. • The lack of clear communication channels between management and employees, and the lack of incentives for creative employees of organizations.

Evidence of low level of transparency

The low level of transparency in the institution can be inferred by some of the evidence mentioned in the USAID report, which was as follows [START_REF]Addressing Corruption in Edcuation[END_REF]:

• Economic pressure: The delay, irregularity, or inadequacy of funding for universities; the absence of incentives for academics or administrators drives them to seek additional sources of income in unethical ways. • Lack of clarity of laws and legislation: Where it is difficult to distinguish between what is acceptable and unacceptable in a way that creates opportunities for corruption. • In societies with tribal customs, favoritism, moderation, and giving gifts to supervisors are implicitly acceptable or normal, and these habits increase the degree of bad and increase the problem of corruption in education. • When infrastructure is weak, inspectors are not allowed to visit universities to avoid the risk of collisions when arresting corrupt employees. • Lack of effective participation of academics with society, lack of accountability in the education sector, and lack of responsibility in the education sector. • Some practices are not the result of a bad intention, but simply as a result of the belief that this behavior is part of the transaction, and because breaking this law can be considered a serious risk to the individual a collective action is taken against him.

Ways to enhance transparency

Harb points out some actions that will help universities enhance transparency within their administrative systems, which can be summed up in the following points [START_REF] Harb | The Reality of Administrative Transparency and its Application Requirements in Palestinian Universities in the Gaza Strip[END_REF]:

• Reformulation of internal laws and regulations.

• Continuous development of control systems so that democratic control is correct.

• Educational programs for new employees, and increasing their knowledge of the organizational and administrative dimensions, rights and duties. • Issuance of communications and circulars directly related to employees, and labor laws within the institution.

• Activating the role of the committees and groups assigned to the supervision to have a separation between those who supervise and those who manage. • To create the working environment and climate appropriate for transparency and try to link the personal interests of individuals with the general interests of the University. • Monitoring and continuously guidance and the existence of an effective evaluation system.

• Provide open communication channels and strong bridges between university members and the outside community in which the university lives. • Respect the rights and privacy of individuals.

• Stay away from secrecy in administrative style.

• Use advanced information systems and employ IT to facilitate and support openness which in turn improves efficiency.

• Commitment to values and ethics of public service, which contributes to the building of integrity systems.

• Emphasize the great role of the academic administration in particular, and the university in general, in influencing people's beliefs and convictions, and developing the necessary awareness programs.

RESEARCH METHODOLOGY AND PROCEDURES

The researchers used the analytical descriptive approach, which attempts to describe and evaluate "administrative transparency in higher education institutions" in the hope of reaching generalizations that have a meaning that increases the knowledge of the subject. The research also relied on data collection from the field reality through research conducted for this purpose. The research community consists of all administrative personnel, whether an academic in administrative position or administrative with the exception of the senior management in the university. The researchers have enumerated (392) job titles.

RESULTS OF STATISTICAL ANALYSIS

The research presents data analysis and test hypotheses by answering the research questions and reviewing the main results of the questionnaire, which were obtained by analyzing their paragraphs and finding the demographic variables. Therefore, statistical treatments were conducted for the collected data from the research questionnaire. (SPSS) was used to get the results and analysis.

Methodology and procedures First: Methodology of the study

In order to achieve the objectives of the research, the researchers used the analytical descriptive method by which the phenomenon can be described, the data analyzed, the relationship between its components, the expressed views about it, the processes involved, and the effects it causes are all outlined. Primary data was collected by using a random stratified sample, Check the authenticity of the tool

Internal Validity

Internal validity means the extent to which each paragraph of the questionnaire is consistent with the axis to which this paragraph belongs. It is calculated by finding the correlation coefficients between each paragraph of the questionnaire field and the total score of the field itself. .787** 0.00 The administration grants employees the right to appeal.

.734** 0.00 Work problems are openly discussed between the president and the subordinate.

.717** 0.00 ** Correlation is significant at the 0.01 level (2-tailed).

Check the reliability of the tool

The reliability of the research tool is meant to give the same result if it is redistributed under the same conditions. In other words, the stability of the results of the questionnaire is not significantly changed if it is redistributed to the sample members over a period of time. .965

The Department pursues policies of transparency and transparency in the conduct of its business.

.964 Credibility and trust are maintained between the administration and staff at the university.

.964

The administration accepts the observations and suggestions issued by the employees of the university.

.963 Mmanagement performs the evaluation process effectively and publicly.

.964 The University publishes its periodic and annual reports (financial, administrative and technical) to the concerned authorities, including the public.

.966

The university adopts written and publicized procedures in terms of human resources such as recruitment, taxation, promotions and salary remunerations.

.964

The University provides financial information, organizational structure, activities, and staff and partner lists for all stakeholders.

.964

The management shall ensure fairness in all its activities and operations.

.964 Management explains the reasons for administrative decisions when carrying out its activities .964

Management believes in the right of the outside community to monitor the performance of the university.

.965

www.ijeais.org

Employment and promotion policies are based on merit .963 Management allows others to evaluate its performance without intentionally hiding any information.

.964 Management has a clear and easy code of conduct governing the conduct of university staff.

.964 Management works to develop trust and credibility with the outside community.

.964

The administration emphasizes mutual trust and fairness in dealing with all employees of the university.

.963

Workers are provided with the necessary powers to make decisions.

.964 The evaluator is involved throughout the evaluation process.

.964 The administration grants employees the right to appeal.

.965 Work problems are openly discussed between the president and the subordinate.

. 965 The results showed that the Cronbach's Alpha coefficient was 0.966, indicating a high reliability, as the accepted ratio between statisticians is 0.60. This Indicate that the paragraphs of the questionnaire are appropriate.

Characteristics Sample Analysis

Using SPSS, the data were analyzed for demographic variables (gender, age, job classification, etc). The results were as shown in the following tables: The above table shows that 78.8% of the research sample was male, while the remaining 21.2% were female. The researchers attributed the increase in the number of males to the number of female university employees, since the Palestinian labor market is primarily a male market; The results of the Palestinian Central Bureau of Statistics indicate that the percentage of women working in the labor market has decreased by more than four times the participation of women during the period 2001-2010 [START_REF]Annual Report: Statistics of Women and Men in Palestine: Issues and Statistics during the Period 2001-2010[END_REF]. 12.5% of the research sample is under 30 years of age, 44.4% are between 30 and 40 years of age, 25.6% are 40 to 50 years old, while 17.5% of the sample is over the age of 50 years. The researchers attribute this finding to the fact that Palestinian universities are geared towards benefiting from the young energetic in the Palestinian society, which have the potential to develop and be able to receive training and refinement in various fields. 8.8% of the study sample are diploma degrees holder, 48.8% are bachelor's degrees 27.5% are master's degree holders, and 15.0% of them have PhDs. This is the fact that the Palestinian universities seek to attract and appoint high degree holders which reflects on the university with excellence.

3.8% of the respondents are from the category of (deputy or assistant) Dean, 10.0% are heads of academic departments, 8.8% have a coordinator's name, 33.8% work as manager, 4.4% are acting managers, 12.5% are assistant managers, while the head of administrative department are 26.9%. The researchers attributed this increase to the proportion of managers and heads of departments to the large administrative burden, in addition to the administrative work is an important pillar of the quality of university outputs, where this result was agreed with the study of Harb [START_REF] Harb | The Reality of Administrative Transparency and its Application Requirements in Palestinian Universities in the Gaza Strip[END_REF] in terms of distribution of administrative titles. 5.6% of the sample of the research have less than 3 years of experience, 21.3% have experience ranging from 3 to 10 years, 34.4% have experience ranging from 10 to 15 years, the proportion of those who exceeded 20 years of practical experience are 11.9%.

The researchers attributed the low proportion of those under the category of 3 years of experience to the slow process of recruitment and absorption of new employees.

Data normal distribution test

Arithmetic Mean Test

The researchers tested the subjects using t-test to determine whether or not the average response to neutrality was 5.5 which correspond to the (neutral) option by pheasant decimal. Depending on the value of the Sig. if it is greater than 0.05 according to SPSS results, in this case, the average opinion of the sample on the phenomenon studied is not substantially different from neutral. If the value is less than 0.05 it means it is fundamentally different from the degree of neutrality. The university adopts written and publicized procedures in terms of human resources such as recruitment, taxation, promotions and salary remunerations.

6.58 2.156 6.307 .000 6

The University provides financial information, organizational structure, activities, and staff and partner lists for all stakeholders.

6.51 1.913 6.653 .000 9

The management shall ensure fairness in all its activities and operations. The level of significance (Sig) indicates that all the average values of the paragraphs are substantially different from the value of neutrality (5.5) in favor of approval and approval strongly.

TESTING THE HYPOTHESES OF THE STUDY

H1: There are no statistically significant differences at the level of significance (α ≤ 0.05) between universities in the Gaza Strip in the degree of administrative transparency due to the following demographic variables (gender, age, university, academic qualification, administrative level, and years of service). 5.749 It has been previously determined that the responses of the subjects are subject to normal distribution, according to the results of the Kulmgruff Samrinov test. Therefore, the tests will be applied in the differential test. H1-1 test: There were no statistically significant differences at the level of significance (α ≤ 0.05) between the universities in the Gaza Strip in the degree of administrative transparency due to the variable (gender). Since the value of Sig is greater than the significance level, we accept the null hypothesis (Ho), meaning that there is no significant difference between male responses to female responses due to gender. H1-2 test: There are no statistically significant differences at the level of significance (α ≤ 0.05) between the universities in the Gaza Strip in the degree of administrative transparency due to the variable (age). Since the value of Sig is greater than the significance level, we accept the null hypothesis (Ho). This means that there is no significant difference between respondents' responses due to the age variable. H1-3 test: There are no statistically significant differences at the level of significance (α ≤ 0.05) between universities in the Gaza Strip in the degree of administrative transparency due to the variable (university). Since the value of Sig is less than the significance level, we reject the null hypothesis (Ho). This means that there is a fundamental difference between the responses of the respondents attributed to the university variable.

To find out which universities achieved significant differences, the LSD test was conducted. The results were as shown in the following table: Since the value of Sig is less than the significance level, we reject the null hypothesis (Ho). This means that there is a significant difference between the responses of the respondents attributed to the variable of scientific qualification.

H1-5 test: There were no statistically significant differences at the level of (α ≤ 0.05) between universities in the Gaza Strip with the degree of administrative transparency due to the variable (administrative level). Since the value of Sig is less than the significance level, we reject the null hypothesis (Ho). This means that there is a fundamental difference between respondents' responses due to the administrative level variable.

In order to determine the functional grade that achieved significant differences, the LSD test was conducted. The results were as shown in the following table:

H1-6:

test: There were no statistically significant differences at the level of (α ≤ 0.05) between the universities in the Gaza Strip in the degree of administrative transparency due to the variable (years of service). Since the value of Sig is greater than the significance level, we accept the null hypothesis (Ho), meaning that there is no significant difference between respondents' responses due to the variable years of service.

RESEARCH RESULTS

 The results show that there is no significant difference between male responses and female responses due to gender variable. The results also confirm that there is no significant difference between respondents' responses due to the age variable.  The results showed a significant difference between respondents' responses attributed to the university variable. There is a fundamental difference between respondents' responses attributed to the scientifically qualified variable. The results also confirmed a significant difference between respondents' responses attributed to the management level variable.  The results confirmed a significant difference between respondents' responses due to the variable years of service.  It is preferable to adopt clear and agreed standards that reflect transparency in performance, conduct, evaluation, financial and management reporting, timely and appropriate information in general within and outside the organization.

RESEARCH RECOMMENDATIONS

Based on research findings and the statistical analysis, the researchers recommend the followings:  The need for Palestinian universities to adhere to the standards of transparency in all the activities of the university.  The need to benefit from regional and international experiences in the application of transparency systems within universities, and to explore the possibility of applying these systems in our universities.  The need to engage in the program of teaching transparency in universities, as it was confirmed that only five universities participated in this experiment.  The importance of raising the awareness of the workers in the Palestinian universities to clarify the foundations of building transparency and its dimensions to represent the active supporter through workshops and seminars.

Figure 1 :

 1 Figure 1: Frequency of answers to the paragraphs of the administrative transparency

Table 1 :

 1 correlation coefficient between each of the paragraphs of administrative transparency and the total degree of the axis

	Paragraph	Pearson Correlation	Sig.
	The administration practices a policy of not concealing information about university employees.	.685**	0.00
	Management communicates with employees through multiple channels of communication and is open to all directions.	.700**	0.00
	The Department pursues policies of transparency and transparency in the conduct of its business.	.793**	0.00
	Credibility and trust are maintained between the administration and staff at the university.	.788**	0.00
	The administration accepts the observations and suggestions issued by the employees of the university.	.838**	0.00
	Mmanagement performs the evaluation process effectively and publicly.	.773**	0.00
	The University publishes its periodic and annual reports (financial,
	administrative and technical) to the concerned authorities, including	.646**	0.00
	the public.
	The university adopts written and publicized procedures in terms of
	human resources such as recruitment, taxation, promotions and	.770**	0.00
	salary remunerations.
	The University provides financial information, organizational	.768**	0.00

Table 2 :

 2 Alpha Cronbach test results to measure the reliability of the overall questionnaire

	Paragraph	Cronbach's Alpha if Item Deleted
	The administration practices a policy of not concealing information about	.965
	university employees.
	Management communicates with employees through multiple channels of
	communication and is open to all directions.

Table 3 :

 3 Statistical description of the research sample according to demographic variables (n = 160)

	Demographic Variables	Frequency	Percent
	Gender	Male Female	126 34	78.8 21.2
		Less than 30 Years	20	12.5
	Age	30-40 Years 41-50 Years	71 41	44.4 25.6
		Greater than 50 Years	28	17.5
		Al-Azhar	41	25.6
		Islamic	48	30.0
	University	Al-Aqsa	44	27.5
		Palestine	20	12.5
		Gaza	7	4.4
		Diploma	14	8.8
	Education	Bachelor Master	78 44	48.8 27.4
		PhD	24	15.0
		Associate Dean	6	3.8
		H.Acad	16	10.0
		Coordinator	14	8.8
	Managerial Class	Director	54	33.8
		Acting Director	7	4.4
		Assistant Director	20	12.5
		H.Admin	43	26.7
		Less than 3 Years	9	5.6
		3-9 Years	34	21.3
	Experience	10-14 Years	55	34.4
		15-19 Years	43	26.8
		Greater than 20 Years	19	11.9

Table 4 :

 4 Results of the test of normal distribution of the data (Kulmogroff Semrinov) The results of the Kolmogrof-Samrinov test in table 4 indicate that both the questionnaire axis follows normal distribution.

	Pivot	Mean	St. Dev.	K-S	Sig.
	Managerial Transparency	6.42	1.50	1.084	0.190

Table 5 :

 5 The arithmetic mean Test of the administrative transparency paragraphs

	Test Value = 5.5
	Paragraph	Mean St. D.	t-value	Sig.	Order
	The administration practices a policy of not
	concealing information about university	5.90	2.204	2.296	.023	20
	employees.
	Management communicates with employees
	through multiple channels of communication and is	6.63	1.808	7.873	.000	5
	open to all directions.
	The Department pursues policies of transparency and transparency in the conduct of its business.	6.01	1.764	3.629	.000	18
	Credibility and trust are maintained between the administration and staff at the university.	6.28	2.001	4.940	.000	15
	The administration accepts the observations and
	suggestions issued by the employees of the	6.39	1.745	6.478	.000	12
	university.
	Mmanagement performs the evaluation process effectively and publicly.	6.21	1.995	4.518	.000	17
	The University publishes its periodic and annual
	reports (financial, administrative and technical) to	5.88	2.170	2.222	.028	21
	the concerned authorities, including the public.

Table 6 :

 6 The average responses of respondents to the "Administrative Transparency"

	Demographic Variables	Managerial Transparency
	Gender	Male Female	6.455 6.320
		Less than 30 Years	6.542
	Age	30-40 Years 41-50 Years	6.574 6.437
		Greater than 50 Years	5.955
		Al-Azhar	5.513
		Islamic	6.993
	University	Al-Aqsa	6.360
		Palestine	7.009
		Gaza	6.653
		Diploma	6.680
	Education	Bachelor Master	6.297 6.196
		PhD	7.127
		Associate Dean	8.159
		H.Acad	6.107
		Coordinator	7.112
	Managerial Class	Director	6.167
		Acting Director	7.245
		Assistant Director	6.610
		H.Admin	6.190
		Less than 3 Years	7.233
		3-9 Years	6.427
	Experience	10-14 Years	6.696
		15-19 Years	6.214
		Greater than 20 Years

Table 7 :

 7 Test the difference between respondents' responses attributed to the variable gender (independent t-test)

	Gender	N	t-value	df	Sig.
	Male	126	78.67	.463	.644
	Female	34
	Total	160

Table 8 :

 8 Testing the difference between the study sample responses attributed to age (one-way ANOVA)

		Sum of Squares	df	Mean Squares	F	Sig.
	Between Groups	8.027	3	2.676	1.182	.318
	Within Groups	353.099	156	2.263
	Total	361.127	159

Table 9 :

 9 The difference Test between the responses of sample members attributed to the university variable (One Way ANOVA)

		Sum of Squares	df	Mean Squares	F	Sig.
	Between Groups	56.944	4	14.236	7.254	.000
	Within Groups	304.182	155	1.962
	Total	361.127	159

Table 10 :

 10 Test the difference between the responses of the sample members attributed to the university variable using the LSD test. test: There are no statistically significant differences at the level of significance (α ≤ 0.05) between universities in the Gaza Strip in the degree of administrative transparency due to the variable (scientific qualification).Table[START_REF] Dudin | Fundamentals of Administrative and Economic Development in the Arab World, Academies for Publishing and Distribution[END_REF]: The difference Test between respondents' responses attributed to the scientific qualification (One Way ANOVA)

	University	Mean Difference	Sig.
		Islamic	-1.479 *	.000
		Al-Aqsa	-.847 *	.006
	Al-Azhar	Palestine	-1.496 *	.000
		Gaza	-1.139 *	.048
		Al-Azhar	1.479 *	.000
		Al-Aqsa	.632 *	.032
	Islamic	Palestine	-.0164	.965
		Gaza	.339	.549
		Al-Azhar	.847 *	.006
		Islamic	-.632 *	.032
	Al-Aqsa	Palestine	-.649	.088
		Gaza	-.292	.608
		Al-Azhar	1.496 *	.000
		Islamic	.016	.965
	Palestine	Al-Aqsa	.649	.088
		Gaza	.356	.563
		Al-Azhar	1.139 *	.048
	Gaza	Islamic	-.339	.549

Table 12 :

 12 The difference Test between respondents' responses attributed to the administrative level (One Way ANOVA)

		Sum of Squares	df	Mean Squares	F	Sig.
	Between Groups	37.618	6	6.270	2.965	.009
	Within Groups	323.508	153	2.114
	Total	361.127	159

Table 13 :

 13 Test the difference between respondents' responses attributed to the administrative level using the LSD test

	Class	Mean Difference	Sig.
		H.Acad	2.051*	.004
		Coordinator	1.046	.142
	Associate Dean	Director Acting Director	1.992* .913	.002 .260
		Assistant	1.549*	.023
		Director
		H.Admin	1.968*	.002
		Associate Dean	-2.051*	.004
		Coordinator	-1.005	.061
		Director	-.059	.886
	H.Acad	Acting Director	-1.137	.086
		Assistant	-.502	.305
		Director
		H.Admin	-.0833	.845
		Associate Dean	-1.046	.142
		H.Acad	1.005	.061
	Coordinator	Director	.945*	.032
		Acting Director	-.132	.844
		Assistant	.502	.323

Table 14 :

 14 The difference Test between respondents' responses attributed to years of service (One Way ANOVA)

		Sum of Squares	df	Mean Squares	F	Sig.
	Between Groups	20.507	4	5.127	2.333	.058
	Within Groups	340.620	155	2.198
	Total	361.127	159

www.ijeais.org