Subject. The article considers various types of reporting as sources of information on the research activities of higher education institutions in Russia to assess its effectiveness. Objectives. The aim is to examine the current reporting system based on the specifics of the activities of Russian universities in order to identify problematic aspects of the presentation of information on research and development, determine further prospects for improving the structure and content of reporting on the results of research activities of universities. Methods. The study employs general scientific methods of cognition, including analysis, synthesis, observation, systematization, classification, comparison, generalization. Results. We reviewed forms of statistical monitoring of university activities in the field of research and development, the structure and content of reporting, examined the structure and content of university self-examination reports characterizing research activities, investigated possibilities for evaluating the research activities of the report on intellectual capital of universities, integrated reporting, and comprehensive public reporting of universities. Conclusions. All reports are generated with varying level of detail, the same information is duplicated in different forms of reporting, some reports are overloaded. Reporting is mainly aimed at satisfying the interests of government regulators and does not meet the needs of other stakeholders. This necessitates the development of modern advanced reporting concepts, taking into account the specifics of universities to meet the needs of a wide range of users.
Keywords: research activities, institution of higher education, reporting, indicator
References:
Vakhrushina M.A. [Intellectual capital as a basic component in non-financial reporting of universities]. Vestnik Moskovskogo universiteta. Seriya 6. Ekonomika =Moscow University Economics Bulletin, 2023, no. 6, pp. 78–96. (In Russ.) URL: Link
Vakhrushina A.A., Vakhrushina M.A. [Universities’ intellectual capital report: The formation concept, analytical capabilities under stakeholders management decisions-making]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2020, vol. 7, no. 6, pp. 40–54. (In Russ.) URL: Link
Vakhrushina A.A., Vakhrushina M.A. Raskrytie informatsii ob intellektual'nom kapitale vuzov: teoriya i praktika: monografiya [Disclosure of information about the intellectual capital of universities: Theory and practice: a monograph]. Moscow, INFRA-M Publ., 2021, 263 p.
Busygin D.Yu. Kontseptual'nyi podkhod k formirovaniyu otcheta ob intellektual'nom kapitale universiteta. V kn.: Intellektual'nyi kapital i tsifrovaya transformatsiya obshchestva: sbornik statei [Conceptual approach to the formation of a report on the intellectual capital of the university. In: Intellectual capital and the digital transformation of society: collection of articles]. Minsk, Belarusian State Agrarian Technical University Publ., 2022, pp. 81–88.
Busygin D.Yu. [Formation of the report on the intellectual capital of the university]. Bukhgalterskii uchet i analiz = Accounting and Analysis, 2019, no. 8, pp. 24‒29. (In Russ.)
Busygin D.Yu. [Formation of articles of the university intellectual capital report]. Bukhgalterskii uchet i analiz = Accounting and Analysis, 2021, no. 11, pp. 42‒46. (In Russ.)
Boronina E.S. [Experience in integrated report preparation by the organization of the Russian higher education system]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2018, vol. 21, iss. 1, pp. 65–85. (In Russ.) URL: Link
Busygin D.Yu. [Presentation of the report on intellectual capital in the context of the formation of integrated reporting of the university]. Bukhgalterskii uchet i analiz = Accounting and Analysis, 2021, no. 9, pp. 49‒53. (In Russ.)
Kamordzhanova N.A., Satalkina E.V., Savvinova A.A. [Integrated reporting: History, verification, prospects]. Intellekt. Innovatsii. Investitsii = Intellect. Innovations. Investments, 2023, no. 5, pp. 33–44. URL: Link (In Russ.)
Kogdenko V.G., Mel'nik M.V. [Integrated reporting: questions of formation and analysis]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 10, pp. 2–15. URL: Link (In Russ.)
Malinovskaya N.V. [National concept for the development of integrated reporting in Russia]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2024, vol. 11, no. 1, pp. 6–13. (In Russ.) URL: Link
Bulyga R.P. [A concept of the Russian higher educational institutions public reporting]. Finansy: teoriya i praktika = Finance: Theory and Practice, 2015, no. 6, pp. 156–170. URL: Link (In Russ.)
Burtseva K.Yu. [Improving the external reporting of the university]. Audit i finansovyi analiz = Audit and Financial Analysis, 2017, no. 5-6, pp. 27–32. URL: Link (In Russ.)
Endovitskii D.A., Belenov B.O. [Model of business process of the formation of higher education institution public reporting: Coordinator, performers, work period]. Sovremennaya ekonomika: problemy i resheniya = Modern Economics: Problems and Solutions, 2015, no. 2, pp. 138–150. URL: Link (In Russ.)
Knyazyuk N.D., Vakhrushina M.A. [The concept of public integrated reporting of universities ]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2019, vol. 22, iss. 6, pp. 604–617. (In Russ.) URL: Link
