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ИД «Финансы и кредит»






International Accounting

Supporting financial controlling at the university: Accounting information

Vol. 24, Iss. 6, JUNE 2021

PDF  Article PDF Version

Received: 20 May 2021

Received in revised form: 7 June 2021

Accepted: 8 June 2021

Available online: 15 June 2021

Subject Heading: Managerial accounting

JEL Classification: Н83, I23, M41

Pages: 684–696


Elena A. TITOVA Plekhanov Russian University of Economics (PRUE), Voronezh Branch, Voronezh, Russian Federation

ORCID id: not available

Subject. This article assesses the existing accounting information from the position of its relevance when forming indicators of financial controlling of the university.
Objectives. The article aims to develop accounting support for financial controlling at universities based on a study of the used approaches to the presentation of its information base.
Methods. For the study, I used the methods of analysis, comparison, and generalization.
Results. The article presents proposals for the development of the information base of financial controlling of universities. It summarizes the approaches to the presentation of the information base of financial controlling contained in the scientific works of domestic and foreign authors and assesses the possibilities of using the types of accounting information of universities to form different types of indicators and parameters of their financial and economic activities, corresponding to the characteristics of financial controlling.
Conclusions. There are different approaches to presenting the structure of the information base of financial controlling. The development of higher education institutions' accounting information to ensure financial controlling consists in the development of a system of elements of different types of reporting (management, accounting, statistical, integrated, strategic) and the use of digital platform solutions.

Keywords: accounting information, information base, financial controlling, higher education institution, university


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