A CONCEPT OF THE RUSSIAN HIGHER EDUCATIONAL INSTITUTIONS PUBLIC REPORTING
The article analyses the legal framework, regulations, contents and structure of external reporting of higher educational institutions in Russia and singles out the strengths and weaknesses of the existing system of external reporting of higher educational institutions in Russia. It focuses on the l...
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2017-10-01
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| Series: | Финансы: теория и практика |
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| Online Access: | https://financetp.fa.ru/jour/article/view/559 |
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| _version_ | 1849242160942022656 |
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| author | R. P. Bulyga |
| author_facet | R. P. Bulyga |
| author_sort | R. P. Bulyga |
| collection | DOAJ |
| description | The article analyses the legal framework, regulations, contents and structure of external reporting of higher educational institutions in Russia and singles out the strengths and weaknesses of the existing system of external reporting of higher educational institutions in Russia. It focuses on the leading Russian scientific school in this area. The author provides the review of the recent publications of the scientists belonging to this school. He also reviews the modern concepts of generating the complex public report of an organization such as a concept of reporting on sustainable development of an organization, a concept of integrated reporting of an organization, a concept of reporting on the intellectual capital of an organization. The article provides a comparative analysis of defining and classifying the types of capital within the above concepts. The author formulates the approaches to using the advantages of the above mentioned concepts in order to reform the existing system of public reporting of higher educational institutions in Russia. He also offers the structure of a potential and operating activity of a university to be used as a basis for creating a matrix of sufficient information to generate public reports of higher educational institutions in Russia. Finally, the article offers a system of indicators to evaluate the potential and the processes operating activity as the sufficient amount of information to be disclosed in public reports of higher educational institutions in Russia. |
| format | Article |
| id | doaj-art-deb02eb198b1471986cc092b67cc2ec0 |
| institution | Kabale University |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| publishDate | 2017-10-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj-art-deb02eb198b1471986cc092b67cc2ec02025-08-20T03:59:53ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892017-10-0106156170595A CONCEPT OF THE RUSSIAN HIGHER EDUCATIONAL INSTITUTIONS PUBLIC REPORTINGR. P. Bulyga0Financial University, MoscowThe article analyses the legal framework, regulations, contents and structure of external reporting of higher educational institutions in Russia and singles out the strengths and weaknesses of the existing system of external reporting of higher educational institutions in Russia. It focuses on the leading Russian scientific school in this area. The author provides the review of the recent publications of the scientists belonging to this school. He also reviews the modern concepts of generating the complex public report of an organization such as a concept of reporting on sustainable development of an organization, a concept of integrated reporting of an organization, a concept of reporting on the intellectual capital of an organization. The article provides a comparative analysis of defining and classifying the types of capital within the above concepts. The author formulates the approaches to using the advantages of the above mentioned concepts in order to reform the existing system of public reporting of higher educational institutions in Russia. He also offers the structure of a potential and operating activity of a university to be used as a basis for creating a matrix of sufficient information to generate public reports of higher educational institutions in Russia. Finally, the article offers a system of indicators to evaluate the potential and the processes operating activity as the sufficient amount of information to be disclosed in public reports of higher educational institutions in Russia.https://financetp.fa.ru/jour/article/view/559higher educational institutions in russiaintegrated reportingintellectual capitalscientific activityscientifi c school “accounting, analysis and audit”educational activityreports on sustainable developmentreporting of higher educational institutions in russiaa statement on intellectual capitala higher educational institution potentialpublic reportingsocial reportinghuman capitaluniversities |
| spellingShingle | R. P. Bulyga A CONCEPT OF THE RUSSIAN HIGHER EDUCATIONAL INSTITUTIONS PUBLIC REPORTING Финансы: теория и практика higher educational institutions in russia integrated reporting intellectual capital scientific activity scientifi c school “accounting, analysis and audit” educational activity reports on sustainable development reporting of higher educational institutions in russia a statement on intellectual capital a higher educational institution potential public reporting social reporting human capital universities |
| title | A CONCEPT OF THE RUSSIAN HIGHER EDUCATIONAL INSTITUTIONS PUBLIC REPORTING |
| title_full | A CONCEPT OF THE RUSSIAN HIGHER EDUCATIONAL INSTITUTIONS PUBLIC REPORTING |
| title_fullStr | A CONCEPT OF THE RUSSIAN HIGHER EDUCATIONAL INSTITUTIONS PUBLIC REPORTING |
| title_full_unstemmed | A CONCEPT OF THE RUSSIAN HIGHER EDUCATIONAL INSTITUTIONS PUBLIC REPORTING |
| title_short | A CONCEPT OF THE RUSSIAN HIGHER EDUCATIONAL INSTITUTIONS PUBLIC REPORTING |
| title_sort | concept of the russian higher educational institutions public reporting |
| topic | higher educational institutions in russia integrated reporting intellectual capital scientific activity scientifi c school “accounting, analysis and audit” educational activity reports on sustainable development reporting of higher educational institutions in russia a statement on intellectual capital a higher educational institution potential public reporting social reporting human capital universities |
| url | https://financetp.fa.ru/jour/article/view/559 |
| work_keys_str_mv | AT rpbulyga aconceptoftherussianhighereducationalinstitutionspublicreporting AT rpbulyga conceptoftherussianhighereducationalinstitutionspublicreporting |