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
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