Subject. This article analyzes the institutional environment of the Russian universities' functioning in terms of its structural elements. Objectives. The article aims to investigate the institutional environment of the functioning of universities and its impact on the object base, the system of indicators and management accounting tools, as well as identify the accounting and information needs of the system of intra-university management. Methods. For the study, we used a systems approach, the methods of analysis and synthesis, induction and deduction, systematization, and the logical and statistical techniques. Results. The article identifies and classifies the external and internal environment factors of modern Russian universities. It proves that the institutional environment of the university, which is complex and deterministic, influences its accounting and information system. Conclusions. The paper concludes that environmental external and internal factors determine the accounting tools and accounting practices available to management for planning, organization, motivation, monitoring and accounting of the internal activities of universities and bringing them into line with the dynamic environment to ensure the efficient functioning and fulfillment of goals and mission.
Keywords: university, management accounting, accounting and information support, factors of external and internal institutional environment
References:
Zernov V.A. [Competitiveness of education as a condition for developing the competitiveness of the economy]. Alma Mater (Vestnik vysshei shkoly) = Alma Mater (Higher School Herald), 2008, no. 4, pp. 14–19. (In Russ.)
Glushchenko A.V., Egorova E.M. [Methodological approach to management accounting organization in higher educational institution from the perspective of management by procedures]. Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 3: Ekonomika. Ekologiya = Science Journal of VolSU. Global Economic System, 2011, no. 2, pp. 179–188. URL: Link (In Russ.)
Glushchenko A.V., Egorova E.M. [Functional-strategic budgeting oriented on the result model as the fundamental element of higher educational education management accounting system]. Ekonomika obrazovaniya = Economics of Education, 2011, no. 4, pp. 147–155. URL: Link (In Russ.)
Myalkina E.V. [Organization of management accounting at the university as a mechanism of innovative changes]. Vestnik Mininskogo universiteta = Vestnik of Minin University, 2015, no. 3, pp. 5–15. URL: Link (In Russ.)
Voloshin D.A. [Improvement and development of the management accounting system at the enterprise]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2007, vol. 6, iss. 22, pp. 22–28. URL: Link (In Russ.)
North D. Instituty, institutsional'nye izmeneniya i funktsionirovanie ekonomiki [Institutions, Institutional Change and Economic Performance]. Moscow, Fond ekonomicheskoi knigi Nachala Publ., 1997, 180 p.
Makarenko T.V. [Modern approach to the transformation of Russian accounting standards into accounting practice for management accounting]. Uchet i statistika = Accounting and Statistics, 2016, no. 3, pp. 26–34. URL: Link (In Russ.)
Boiko I.P., Evnevich M.A., Kolyshkin A.V. [Enterprise economy in the digital age]. Rossiiskoe predprinimatel'stvo, 2017, vol. 18, no. 7, pp. 1127–1136. URL: Link (In Russ.)
Vakhrushina M.A. [The accounting paradigm in global economy: Russia's problems and their solutions]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, vol. 17, iss. 25, pp. 38–46. URL: Link (In Russ.)
Belyakov S.A., Klyachko T.L. Otsenka vklada vysshego i srednego professional'nogo obrazovaniya v ekonomiku rossiiskikh regionov [Assessing the contribution of higher and secondary vocational education to the Russian regions' economies]. Moscow, Delo Publ., 2016, 79 p.
Egorshin A.P. [Possible scenarios: On the development of higher education in Russia]. Vysshee obrazovanie v Rossii = Higher Education in Russia, 2006, no. 5, pp. 21–26. URL: Link (In Russ.)
Marshev V.I. (Ed.) Sbornik nauchnykh statei TsSM EF MGU. Vyp. 1 [A collection of scientific articles of SMC FE MSU. Issue 1]. Moscow, Faculty of Economics of Lomonosov Moscow State University Publ., 2017, 216 p. URL: Link
Parasotskaya N.N. [Managerial accounting in higher educational institutions]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2014, no. 21, pp. 20–25. URL: Link (In Russ.)
Romanov M.S. [Management accounting and its role in the enterprise governance]. Servis v Rossii i za rubezhom, 2017, vol. 11, iss. 1, pp. 6–16. (In Russ.) URL: Link
Blazhenkova N.M. [Strategic management accounting as an information subsystem of the enterprise]. Bukhgalterskii uchet = Accounting, 2008, no. 12, pp. 72–75.
Teikheira P. [Higher vocational education markets: Can we still learn from the classics?]. Ekonomika obrazovaniya = Economics of Education, 2008, no. 4, pp. 163–169. URL: Link (In Russ.)
Sheps I., Ezrakhovich A. [ISO 9004:2018 International Standard: The quality of an organization and sustained success]. Metody menedzhmenta kachestva = Methods of Quality Management, 2020, no. 3, pp. 14–22. URL: Link (In Russ.)
Glushchenko A.V., Egorova E.M. [A conceptual vision and mechanism for functional and strategic budgeting in the higher educational institution]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 17, pp. 17–31. URL: Link (In Russ.)
Kaplan R.S., Norton D.P. Sbalansirovannaya sistema pokazatelei. Ot strategii k deistviyu [The Balanced Scorecard: Translating Strategy into Action]. Moscow, Olimp-Biznes Publ., 2004, 294 p.
Vakhitov D.R., Kondrat'eva T.N. [Teaching staff of higher education institutions in the conditions of reforming the Russian system of higher education]. Vestnik Buryatskogo gosudarstvennogo universiteta. Pedagogika. Filologiya. Filosofiya = Buryat State University Bulletin. Pedagogy. Philology. Philosophy, 2015, no. 1, pp. 43–47. URL: Link (In Russ.)
