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International Accounting
 

Typology of the university's economic security factors as the basis for further economic analysis and control

Vol. 24, Iss. 6, JUNE 2021

PDF  Article PDF Version

Received: 15 April 2021

Received in revised form: 27 May 2021

Accepted: 29 May 2021

Available online: 15 June 2021

Subject Heading: CONTROL AND AUDIT

JEL Classification: H61, I23, M40

Pages: 640–652

https://doi.org/10.24891/ia.24.6.640

Natal'ya G. SAPOZHNIKOVA Voronezh State University (VSU), Voronezh, Russian Federation
sapozh@yandex.ru

https://orcid.org/0000-0003-2563-6198

Elizaveta E. ERMOSHINA Voronezh State University (VSU), Voronezh, Russian Federation
liz.ermoshina@gmail.com

ORCID id: not available

Subject. As the economy faces challenges of our times, higher educational institutions need to more thoroughly protect their economic security, which is evaluated as part of the economic analysis and control. Agents and vectors of the processes can be determined provided adverse factors of universities' economic security are identified and described.
Objectives. We analyze approaches to defining the concepts Factor and Threat, and outline a relevant typology of factors affecting the economic security of universities, in order to analyze and control it.
Methods. The study relies upon general and specific methods of research, such as the analysis and synthesis, induction and deduction, grouping, comparison, etc.
Results. We scrutinized the concepts Factor and Threat. The article presents a specified typology of factors affecting the economic security of universities. We enlist new signs and types of factors and threats to economic security. We also specify the naming of types of threats by area of their impact (fragmented and complex), and briefly describe types of threats in terms of the nature of their impact. The article introduces new signs of economic security threats for classification purposes, which accommodate for the specifics of the university's activity, classifying threats by type of finance, activities and the deliberate intentions of the subject, if any.
Conclusions. We conclude that the scientific community does not have a unanimous vision of the way threats to the university's economic security should be classified. Based on the specified concepts of threats and factors, the typology of adverse factors for the university's economic security can be used for purposes of the economic analysis and control of the above.

Keywords: economic security of university, internal financial control, economic analysis, threats to economic security, factors of economic security

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