Internal control within the conditions of performance budgeting of universities

2021 ◽  
Vol 22 (12) ◽  
pp. 1349-1367
Author(s):  
Dmitrii A. ENDOVITSKII ◽  
Elena A. TITOVA
Keyword(s):  
Higher Education ◽  
Internal Control ◽  
Financial Support ◽  
Higher Education Institutions ◽  
Project Financing ◽  
Performance Budgeting ◽  
Methods Of Analysis

Subject. This article discusses the issues of improving the financing of universities, the development of performance-based budgeting to support their activities. Objectives. The article aims to assess the problematic aspects of financial support for the activities of higher education institutions, including using the performance-based budgeting, and identify the features of its implementation that affect the system of internal control at universities. Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization. Results. The article summarizes the problematic provisions of financing the activities of universities, including the use of the performance-based budgeting method, and justifies the need to transform the internal control of universities. Conclusions. The article concludes that the development of the system of financing the activities of universities generally corresponds to foreign practice, although there are some shortcomings in the financing of higher education institutions. Internal control of universities should be modernized taking into account the strategic nature of the project financing process and the possibilities of digitalization of control activities.

scholarly journals Methodological Approaches to Financing Higher Education Institutions in the Context of Digitalizing the Russian Higher Education

2021 ◽  
Vol 14 (33) ◽  
pp. e15928
Author(s):  
Vladimir Alexandrovich Slepov ◽  
Atyana Nikolaevna Rodenkova ◽  
Dmitry Alexandrovich Pokamestov ◽  
Elena Ivanovna Gromova
Keyword(s):  
Higher Education ◽  
Human Capital ◽  
Higher Education Institutions ◽  
Combine System ◽  
Project Financing ◽  
Russian Higher Education ◽  
Internal Parameters ◽  
Methodological Approaches ◽  
Financing Higher Education

Forecasting changes in the external and internal parameters of the socio-economic development of higher education (HE) as an integral system, as well as the risks of its digitalization that reduce the quality of human capital suggest the expansion of contemporary methodological instruments for financing higher education institutions (HEIs). In the article the principles of project financing that combine system and process approaches have been suggested, and the need to introduce the axiological approach into the methodological basis of project financing of HE as a specific way of organizing and performing financial activities, obtaining and using its results with regard to certain values, and neutralizing the risks of digitalizing education along with improving the quality of human capital has been substantiated.

‘Going Away to Uni’: Mobility, Modernity, and Independence of English Higher Education students

2009 ◽  
Vol 41 (8) ◽  
pp. 1849-1864 ◽  
Author(s):  
Clare Holdsworth
Keyword(s):  
Higher Education ◽  
Young People ◽  
Financial Support ◽  
Higher Education Institutions ◽  
Student Mobility ◽  
Interview Data ◽  
Education Students ◽  
Admissions Policies ◽  
University Life

Recent changes in English higher education (HE) admissions policies and financial support have sought to increase diversity among university entrants. It is anticipated that, as more young people from different backgrounds choose to go to university, a greater proportion will choose to study at local higher education institutions (HEIs), rather than move away. I review the evidence for a trend to more localised study among English HE students. Analysis of admissions data shows that HE expansion has been concomitant with less interregional student mobility. However, despite the fact that a smaller proportion of students are moving away to university, the expectation that going to university means moving away continues to shape students' experiences of and attitudes to university life. I unpack the taken-for-granted assumptions about student mobility and transitions to independence and adulthood. Drawing on analysis of interview data with students, I explore how assumptions about student mobilities are socially and culturally coconstituted and how student mobility has become established as an elite practice within English HE.

Examining the Growth of Sports Communication Programs in Higher Education Through a Questionnaire of Program Coordinators

2019 ◽  
Vol 74 (4) ◽  
pp. 407-421
Author(s):  
Kevin Hull ◽  
Minhee Choi ◽  
Edward (Ted) M. Kian
Keyword(s):  
Higher Education ◽  
Financial Support ◽  
Higher Education Institutions ◽  
Academic Programs ◽  
Student Interest ◽  
Program Coordinators ◽  
Sports Communication ◽  
Communication Programs ◽  
Customer Model

As higher education institutions seek ways to attract, recruit, and retain students, some schools and colleges are creating sports communication or related programs. Using the student–customer model of higher education as a theoretical lens, this study questioned coordinators of those programs regarding their opinions of this quickly growing field. Results demonstrate that student interest, administrative and financial support, and having resources already in place before designing curricula are keys to building and sustaining successful sports communication academic programs. Results of this study can be used by schools looking to launch sports communication programs.

scholarly journals Economic and legal aspect extra-budgetary financing of higher education institutions of Ukraine

2021 ◽  
pp. 276-281
Author(s):  
V.V. Tymchak
Keyword(s):  
Higher Education ◽  
Asset Management ◽  
Financial Support ◽  
Higher Education Institutions ◽  
Educational Institution ◽  
Legal Aspect ◽  
Research Work ◽  
Financial Resources ◽  
Educational Services ◽  
Teaching Staff

Effective implementation of higher education policy is impossible without adequate financial support for higher education institutions. Given the deficit of budget funds, the higher education institutions faced significant difficul-ties in the formation of financial resources for the implementation of their functions, which forced them to look for sources of additional funds, especially extra-budgetary sources of funding. The purpose of the article is to study the economic and legal aspect extra-budgetary financing of higher education institutions, in particular to substantiate the feasibility of diversifying financial resources of higher education institutions in in conditions of reducing budget funding; coverage of certain areas of extra-budgetary activities of higher education institutions and attraction of charitable assistance (fundraising). It is substantiated that the diversification of sources of funding for higher edu-cation institutions is associated with chronic budget underfunding, increased competition between higher education institutions, the need to increase the salaries of research and teaching staff, etc. It was found that extra-budgetary sources of funding for higher education institutions are divided into funds from extra-budgetary activities and earmarked funds. Certain areas of extra-budgetary activities of the higher education institutions are identified: the field of educational services (paid education, preparation for admission to the higher education institutions, and in-dependent external evaluation, retraining, advanced training, training of foreign students, providing individual paid consultations, paid short courses and seminars, etc.), research and production activities (contractual research work, consulting activity; innovation incubators, scientific and technical parks, etc.), commercial activity (publishing of textbooks, rent of areas and scientific equipment, etc.), services for students and staff (paid services for nutrition, treatment and rehabilitation), financial asset management. It is noted that the main source of extra-budgetary funds of higher education institutions of state and communal forms of ownership are funds from the provision of paid educational services. The content of fundraising as a new direction of attracting attraction of financial support by the educational institution is considered. The expediency of creating an endowment (permanent free economic fund) for the purpose of financing scholarships, research grants and other programs has been proved.

scholarly journals Koncepcja modelu „rachunek kosztów działań w uczelni wyższej”

2015 ◽  
pp. 97-119
Author(s):  
Edyta Piątek ◽  
Ilona Dziedzic-Jagodzka
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Internal Control ◽  
Management Accounting ◽  
Higher Education Institutions ◽  
Activity Based Costing ◽  
Public Finances ◽  
The Public ◽  
The Law ◽  
Goals And Objectives

As a result of introducing internal control of the public finances, it is necessary to introduce the elements of management accounting in public entities. In particular, the use of activity based costing enables the realization of goals and objectives in a manner consistent with the law, effective, efficient and on time. Higher education institutions as public sector entities were obliged to introduce activity based costing assumptions and in consequences to identify statutory and partial tasks and activities, media activities and media resources. Despite theoretical preparation, implementation of management accounting raises technical and organizational problems in the universities. Moreover, the data obtained in individual institutions are not comparable.

scholarly journals Supporting financial controlling at the university: Accounting information

2021 ◽  
Vol 22 (6) ◽  
pp. 684-696
Author(s):  
Elena A. TITOVA
Keyword(s):  
Higher Education ◽  
Management Accounting ◽  
Higher Education Institutions ◽  
Accounting Information ◽  
Economic Activities ◽  
Information Base ◽  
Digital Platform ◽  
Methods Of Analysis ◽  
Different Types ◽  
The University

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.

scholarly journals Position of the Board of Directors in Higher Education Institutions in Mongolia - Focusing on Analysis of Founder’s Representatives

2021 ◽  
Vol 11 (4) ◽  
pp. 19
Author(s):  
Jargalmaa Jargalsaikhan
Keyword(s):  
Higher Education ◽  
Board Of Directors ◽  
Internal Control ◽  
Comparative Education ◽  
Higher Education Institutions ◽  
Future Research ◽  
Governance Reform ◽  
Wide Range ◽  
The Board Of Directors ◽  
External Connection

In 1995, during the process of democratization, Mongolia established a Law on Education and a Law on Higher Education. These laws positioned the board of directors as the ultimate decision-making body within each university and stipulated that the board’s membership include the representatives of the university’s founder, faculty members, students, parents, and alumni, enabling a wide range of people to participate in university governance. At the same time, it was stipulated that the representatives nominated by the founder would account for 51-60% of the board’s membership, giving them a majority that runs counter to the principle of introducing greater diversity into the board. This article examines the positioning of the board of directors in Mongolian higher education institutions through reviews of documents and the websites of existing higher education institutions. In particular, this article clarifies the position of the board of directors as the mainstay of governance systems in both national and private universities in Mongolia. These findings are expected not only to further understanding of Mongolian higher education but also to furnish new insights into the board of directors as an organ for both internal control and external connection. This study offers implications for future research in the field of comparative education on higher education’s governance reform in line with globalization and marketization.

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