Content analysis of university board of trustees' approvals, with emphasis on the financial implications of approvals and scope; Case study of selected second level universities

The present study was conducted to investigate the structure and composition of the Board of Trustees and to evaluate the performance of the boards of trustees of second level universities in Iran. This research was conducted in the form of content analysis, quality of approvals and the pattern governing the decision-making process with emphasis on the financial effects of approvals and the scope of approvals in the three periods of 2013-2015-2017. In order to collect the required information, the library method was used, approvals were reviewed and the required information was extracted and quantified by open coding method. The statistical population of the study was universities and the samples were second level universities. The results showed that, on average, in the three periods under review, more than 50% of the approvals have a financial burden and impose new costs on universities. The results also showed that in the review period, the majority of approvals were related to the financial, budgetary, administrative and employment of universities. In fact, educational sections, development and physical development of capital assets, students affairs, research, international, technology and others are in the next ranks, respectively. The appointment structure with limited powers, centralized and with changes affected by the political changes of the government can be called the dominant features of the composition of university Board of Trustees in Iran which is a long way from the expected and desired model of an independent and professional Board of Trustees.