“…After reviewing the literature dedicated to the analysis of stakeholders in universities (Skousen et al, 1975;Engstrom, 1988;Governmental Accounting Standards Board, 1999;Burrows, 1999;González, 2002;Fernández and González, 2003;O'Dwyer, 2005;Jongbloed et al, 2008;Okunoye et al, 2008;Gaete, 2009;Larrán et al, 2010, etc. ), a certain consensus was detected once the following users of the accounting information of the higher education institutions were identified:…”