scholarly journals Supporting financial controlling at the university: Accounting information

2021 ◽  
Vol 22 (6) ◽  
pp. 684-696
Author(s):  
Elena A. TITOVA

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.

2012 ◽  
Vol 2 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Nagwa El Gazzar ◽  
Maha Mourad

This study assists Higher Education Institutions to gain a better understanding of the online communication strategies that influence students in developing a brand image of their universities. First, the concept of online communication strategies in HE was defined and supported by the literature review. Then, a conceptual framework that links brand equity of the university with its online strategy was developed and empirically tested through a survey questionnaire. The survey was distributed to a sample of 200 students in two different types of universities representing the foreign and private universities in Egypt. Results support the idea that the website is a simple reflection of the university’s image and activities. Results also indicate that there is a strong correlation between the website strategy and the corporate brand image of the university. Brand loyalty was found to be positive among the sample. The overall corporate image of the university was highly dependent on students’ evaluation of the university website. Research results can be used as a useful tool to enhance brand image and to improve interactivity within the online communication strategies adopted by the Egyptian Higher Education Institutions.


Author(s):  
N.R. Madhava Menon

The purpose of looking at Indian universities in a comparative perspective is obviously to locate it among higher education institutions across the world and to identify its strengths and weaknesses in the advancement of learning and research. In doing so, one can discern the directions for reform in order to put the university system in a competitive advantage for an emerging knowledge society. This chapter looks at the current state of universities in India and highlights the initiatives under way for change and proposes required policy changes.


2021 ◽  
Vol 13 (2) ◽  
pp. 712
Author(s):  
Andrea Okanović ◽  
Jelena Ješić ◽  
Vladimir Đaković ◽  
Simonida Vukadinović ◽  
Andrea Andrejević Panić

Growing environmental problems and increasing requirements of green jobs force universities around the world not only to transform their curricula but also to enrich existing ones with contents related to the promotion of sustainable development. This paper aims to show the importance of measuring and monitoring the share of green contents in all university activities, as only in that way it is possible to monitor trends and give realistic assessments of their effect and importance. The paper presents a comparative analysis of different types of methodologies for assessing sustainable activities at universities as well as research conducted at the University of Novi Sad in Serbia and its comparison with the University of Gothenburg (Sweden). This research aims to point out the importance of increasing competitiveness in higher education through assessment of green content in a curriculum and its promotion. In this way, through eco-labeling methodology, it would be easier to identify those contents that, in a certain share, contribute to the promotion of sustainable development. Furthermore, this methodology can easily be extended across the country and the region, which would bring positive effects to all stakeholders in higher education.


2016 ◽  
Vol 12 (3) ◽  
pp. 50-60
Author(s):  
SVETLANA KOBACHEVSKAYA

In the current article, the viewpoints of the Belarusian and foreign scientists and experts on the organization of international cooperation in Higher Education Institutions within the Bologna process are analyzed, the directions of organization of interuniversity cooperation of the university are considered, the experience of Belarusian State Pedagogical University named after Maxim Tank in this direction and the objectives of interuniversity development are defined.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mariana Ferreira de Mello Silva ◽  
Eduardo Raupp de Vargas

Purpose This study aims to examine the extant literature to analyze the relationship between quality assurance (QA) and innovation in the higher education context. Design/methodology/approach This study selected 63 articles through a systematic literature review in Scopus and Web of Science databases and performed a descriptive and thematic synthesis-analysis on the sample. Findings The research identifies several perspectives discussed on QA systems covering experiences, criticisms and practice implications. The literature review shows there is no clear consensus on whether innovation in higher education institutions (HEIs) is fostered or hindered by QA processes. However, it seems that the likelihood of innovativeness and positive QA outcomes are directly linked to how these processes are managed in universities. Research limitations/implications This review highlights the university management concerns that emerge with QA issues as it is not yet clear to what extent innovation is actually promoted in scenarios where QA is applied. Hence, this literature review could be considered comprehensive but not exhaustive. Further studies are recommended to improve the understanding of how HEIs can both innovate and ensure quality at the same time. Originality/value The paper contributes to the existing body of knowledge by advancing the opportunities and challenges that HEIs face due to QA system features.


2021 ◽  
Author(s):  
Nuryadi Wijiharjono

This title of article is Business Analytics for Higher Education Institutions. By taking a case study at the Universitas Muhammadiyah Prof. Dr. Hamka (UHAMKA), this article aims to analyze and provide recommendations for the plan to establish a new academic of undergraduate degree program. Analysis of the institutional and technical environment that affects the legitimacy and sustainability of the university. This study uses the SWOT analysis method in the perspective of Business Analytics, where data availability plays a key role.


2020 ◽  
pp. 129-134
Author(s):  
Martin Halmo

In the Slovak Republic, on the basis of legislative conditions, the Higher Education Act does not give the possibility to direct the management of public higher education institutions towards the fulfillment of their goals and thus to adapt effectively to the current situation and challenges. This is characterized by processes and structures that are duplicate, problematic or ambivalent, which ultimately prevents public higher education institutions from autonomously receiving and fulfilling their mission. It is therefore important that alternative management trends are introduced into the governance structures to help the development of public higher education institutions. We consider the use of marketing strategic management as such an element. Thus, the use of this type of management can ultimately benefit the university in the form of the required number of pupils. It can also contribute to improving the quality and supply of education, information and information.


2021 ◽  
Vol 40 (2) ◽  
pp. 413-427
Author(s):  
Erika Setyanti Kusumaputri ◽  
Hanifah Latif Muslimah ◽  
Adib Ahmad ◽  
Mayreyna Nurwardani

In the present era of globalisation, higher-education institutions are required to focus on innovation to deal with the various challenges. Considering what Islamic higher-education institutions in Indonesia, have achieved in recent times, they face an uphill struggle to compete at the global level. This study aimed at identifying and analysing the dynamics of resilience for globalisation in a state Islamic–University in Indonesia. The results of studies on the management of Islamic tertiary institutions, specifically on organizational resilience, are very difficult to find. This study used the qualitative analysis method of a case-study and comprised in-depth interviews with key people concerned with the management of the university, observation, and secondary data namely academic documents, photos, and information from the university’s official website. The findings showed the university’s continuous efforts to improve not only the academic community’s management skills, knowledge, and expertise but also the implementation of international-curriculum standardization and cooperation with overseas universities. These actions cannot be separated from obstacles faced by university from within and without particularly in terms of funding-related policies. The university’s program-based innovations which are yet to be carried out by other Islamic-universities in Indonesia indicate this institution’s initiative to break the obstacles.


2021 ◽  
Vol 50 (2) ◽  
pp. 119-135
Author(s):  
Yu.D. Shmidt ◽  
◽  
L.A. Krokhmal ◽  
N.V. Ivashina ◽  
◽  
...  

The paper presents the issues of higher education institutions research activities efficiency and financing. Empirical data on the Russian higher education institutions research activities efficiency have been investigated. A new model for higher education institutions research activities public financing has been suggested. The model developed a methodology for calculating subsidies for basic, guaranteed funding of scientific activities of universities, designed to compensate for the cost of simple reproduction of their scientific potential. The integral index, which allows accounting the influence of statistically significant factors on the total amount of research and development work performed by the University, is formed and justified by methods of econometric modeling. The proposed approach allows us to calculate the amount of guaranteed funding for the scientific activities of each university in the planning period with a known amount of financial resources allocated for the basic financing of scientific activities of universities in the country.


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