scholarly journals THEORETICAL AND METHODOLOGICAL REGULATIONS OF MANAGEMENT CONTROL IN STATE HIGHER EDUCATION INSTITUTIONS

2020 ◽  
Vol 1 (45) ◽  
pp. 63-75
Author(s):  
Svitlana Svirko ◽  
Tetiana Trosteniuk

The research examines the works of local and foreign scientists who dedicated their studies to management accounting in general and management control in particular. After analyzing the scientific literature, it was suggested to understand the concept of "management control in state higher education institutions" as the information subsystem of management accounting of these entities. This subsystem is based on the management reporting of a state higher education institution, which assesses the effectiveness of activities in the context of a vertical and horizontal structure to ensure the influence of the management apparatus on the work of State Higher Education Institutions and structural units to achieve the mission and strategic goal of State Higher Education Institutions. It is established that not only financial but also non-financial indicators are subject to the study of management control. The evaluation of the responsibility centers’ activity of State Higher Education Institutions plays an important role in management control. The research suggests that the assessment of the responsibility centers’ activity of State Higher Education Institutions can be: effective and efficient; efficient, but ineffective; effective, but not inefficient; ineffective and inefficient. The main method for evaluating the performance of state higher education institution departments is comparison. The research shows how the activity of the revenue centers is carried out by comparing the actual amount of the received income with the estimated one, thus defining deviations and analyzing their causes. The elaboration of theoretical and methodological provisions of management accounting in a state higher education institution made it possible to propose its primary classification, as well as to adapt the general coefficients system for monitoring in the process of management control of the activity of a state higher education institution.

2018 ◽  
Vol 11 (3) ◽  
pp. 1637-1645
Author(s):  
Andi Arif ◽  
Aan Komariah ◽  
Johar Permana ◽  
Asep Sudarsyah

The aim of this study is, to reveal the influence of quality leadership and quality commitment on the performance of higher education organizations. The sample in this study consisted of academic community (educators and education staff) from 44 study programs in 5 state higher education institutions in the Province of Bangka Belitung Islands. The results showed that, there was a positive significant influence on quality leadership on organizational performance. In addition, there is a positive significant influence too on staff quality commitment to organizational performance through quality leadership. So as improving organizational performance, the elements of higher education leadership must be more quality oriented and also need to be supported by academics whose are committed to quality


Author(s):  
Isaura Sousa ◽  
Márcia Gouveia ◽  
Tatyanne Rodrigues ◽  
Fernando Lopes Silva Júnior ◽  
Ana Maria Ribeiro dos Santos ◽  
...  

The present study aimed to map the evidence to provide an overview of actions implemented/executed and scales used in public higher education institutions to promote worker health. A scoping review based on the PCC (Population, Concept, and Context) mnemonic was conducted in PubMed, CINAHL, Scopus and Virtual Health Library (VHL). Population included workers from a higher education institution, the concept referred to studies focusing on the assessment of quality of life and health promotion actions and the context to higher education institutions. Electronic searches were held on December 2019. A qualitative synthesis of the data extracted from included studies (i.e. author, year, study design, sample, country, aims, action implemented/performed, thematic focus, evaluation) was performed. Electronic searches retrieved 3,330 articles that were screened by tittles and abstracts. Of these, 34 studies were fully appraised, of which four reported that actions implemented/executed related to sedentariness, posture and stress. The studies show 49 scales were identified to measuring at least one quality of life item. Through this scoping review the available evidence to provide an overview of actions implemented/executed and scales used in public higher education institutions to promote worker health. Future studies should consider more rigorous designs and objective measures to measure the quality of life of these professionals, and develop target interventions based on factors associated with the work. It is also necessary to evaluate whether the strategies work.


2011 ◽  
Vol 3 (3) ◽  
pp. 33-43 ◽  
Author(s):  
Juha Kettunen

This study describes how the Intranet of a higher education institution can be used as a quality manual. The study is based on process management. The process architecture can be used as a structure for the Intranet. This Intranet also includes detailed process descriptions and makes them available for management, personnel, and students. The flow charts and process cards provide managers with more awareness and control over their responsibilities and ensure that the objectives and high quality can be achieved. The results of this study are useful for those who want to develop quality manuals for higher education institutions.


Author(s):  
Olena Orzhel

The purpose of article is to justify the rationale for applying the term «Bologna acquis» to nominate the corps of documents generated in the course of Bologna process that resulted in the formation of European Higher Education Area (EHEA) and community of higher education stakeholders who share and operate by Bologna values, principles, norms and guidelines. The author compares «Bologna acquis» with acquis communautaire, Council of Europe acquis, Schengen acquis, proves that all four have a lot of in common and draws a conclusion that the use of term «Bologna acquis» is acceptable and reasonable. The article demonstrates that Bologna acquis - similar to acquis communautaire and Council of Europe acquis - is divided into two large types: those that have a binding character and those of a non-binding nature. Nevertheless, non-binding Bologna acquis cannot be ignored by the community to whom it is addressed and is to be considered in the course of reforms and modernization of national systems of higher education and higher education institutions as its constituents. Comparison of Bologna acquis with acquis communautaire, Council of Europe acquis, Schengen acquis is the novelty of the article, as well as delineation of similar features between the four above mentioned acquis. The author mentions that the purpose of all four (among other things) is the formation of a community that voluntarily participates in the generation of acquis and agrees to live by its rules and norms. One of conclusions has practical significance: while formation of EHEA and its community simultaneously takes place at the supranational, national and institutional levels, the speed of integration of each separate higher education institution may differ; accordingly different scenarios could emerge: a certain higher education institution may integrate with EHEA faster than the national system of higher education in general, and vice versa: while the national systems of higher education has advanced in integration with EHEA, some higher education institutions will be lagging behind reforms at the national level.


Author(s):  
A. Didyk ◽  
Y. Pogorelov

There are existing approaches to evaluate the results of higher education institutions activity described in the article. Legislative basis of the task of evaluating productivity and frugality of using budget funds by higher education institutions is built. Content of notions “productivity” and “frugality” concerning usage of budget funds is specified. To evaluate productivity and frugality of usage of budget funds by higher education institutions necessary instrumental tools are formed. They contain requirements for indicators, descriptive and phenomenological approaches, structural and matrix methods. Some requirements for indicators to evaluate productivity and frugality of usage of budget funds by higher education institutions are suggested. They are informational adequacy, content stability, coherence, quantitative form, simplicity of calculation, unambiguousness of calculation, ability to find primary data for calculation etc. There are main kinds of activity of higher education institutions considered to evaluate productivity and frugality of usage of budget funds. They are educational, innovative, scientific, and methodical activities. There are some quantitative indicators suggested for every considered kind of activity of higher education institutions in the article. To find risks of unproductive and non-frugal usage of budget funds by higher institutions necessary facts and signals are suggested. Existence of such facts and signals in activity of any higher education institution can be considered as evidence of additional risks including risks of corruption.


2020 ◽  
Vol 4 (2) ◽  
pp. 202-209
Author(s):  
Luh Nyoman Chandra Handayani ◽  
◽  
I Wayan Dana Ardika ◽  
Ida Bagus Artha Adnyana ◽  
I Made Rai Jaya Widanta ◽  
...  

Even though a dictionary is said to be more important to be used while students are reading and writing than speaking, but its existence among learners is undebatable. This need becomes much greater when learners are faced with specific terms in certain sciences, such as the science of Financial Accounting. This study aims to determine the students’ perceptions of the existence of the Bilingual Dictionary of Financial Accounting Terminology, entitled: Kamus Istilah Dwibahasa Akuntansi Keuangan. A questionnaire consisting of 17 questions was distributed to 28 students of a bilingual class in the Accounting Department of a state higher education institution in Bali. The questionnaire was distributed in the form of Google Form, while the dictionary that had been planned given in printed version, finally given in the form of a simple e-Dictionary, due to the Covid-19 pandemic. The results of the questionnaire obtained were then analyzed to determine students’ perceptions of this bilingual dictionary. It is found that students were very happy with the existence of this dictionary. This can be seen from the positive responses given to almost all statements raised, which involved 3 aspects, namely: dictionary design, dictionary content, and mechanical aspects, i.e.: matters related to writing, structure, and spelling. Furthermore, the result also shows that the dictionary is able to give bits of help in the students’ learning processes and to motivate students to be more creative in using vocabulary, especially the financial accounting terminology.


2019 ◽  
pp. 25-29
Author(s):  
Kseniia KOVTUNENKO ◽  
Oleksandr KOVALENKO ◽  
Olena STANISLAVYK

Introduction. Under conditions of today the labor management system in the institution of higher education is tasked with finding new more effective forms of labor, how to increase the motivation of workers, material and moral interest of employees in work, reduce or even eliminate potential conflicts, how to ensure consistency in management personnel activities and performers, etc. Purpose. The purpose of the article is to investigate the features of ensuring efficiency of social and labor relations of university personnel during its outsourcing. Results. The features of ensuring the effectiveness of social and labor relations of the higher education institution personnel during its outsourcing are considered. The main problems that affect the effectiveness of social and labor relations during outsourcing the personnel of higher education institution are highlighted. The basic criteria and corresponding indicators of social and labor relations optimization and labor processes during outsourcing of the personnel of higher education institution are characterized: economic, social, psychophysiological, technical. It is noted that the results of this study may be useful to specialists dealing with the problems of increasing the efficiency of outsourcing and its use in higher education institutions under modern conditions. Conclusion. The effectiveness of social and labor relations during outsourcing the higher education institution personnel is defined as the aggregate usefulness and benefit of its implementation in relation to the additional costs of its implementation, as well as when comparing with the previous result of the activity. By its essence optimization of labor processes comes down to achieving complex of economic, social, psychophysiological and technical goals, about achievement level of which necessary to draw a conclusion on the basis of certain criteria. The concrete expression of these criteria through a system of empirical indicators needs further elaboration, so there is a need to develop the method for evaluating effectiveness of social and labor relations when outsourcing the higher education institution personnel.


Author(s):  
Mykola Kyrychenko

The report presents the implementation of blended learning at the State Higher Education Institution “University of Education Management” of the National Academy of Educational Sciences of Ukraine caused by the priority of forming an innovative environment for pre-service and in-service training. The focus is on introducing online technologies, fundamental changes in approaches to the organization of education at the University with appropriate methodological approaches and models. The following components of the organization of the educational process are presented: organizational (regulatory framework, technological support, material and technical base, creation of digital workplaces, mastering digital technologies by lecturers and students, mastering necessary competencies by academic staff, content creation for training programs); methodical (flipped classroom model, use of online courses, educational and methodical support, author’s courses, academic mobility); technological (learning platforms, digital tools). Pre-service and in-service training under the blended learning in the system of formal, non-formal, and informal education by creating a unified educational and digital ecosystem is analyzed. The organization of in-service training at the “Ukrainian Open University” based on the cloud technologies in the non-formal education system is described. The results of monitoring key indicators of the educational environment are presented.


2021 ◽  
Vol 11(73) ◽  
pp. 39-53
Author(s):  
Vitalii Kurylo ◽  
◽  
Iryna Trubavinab ◽  
Olena Karamana ◽  
Viktoriia Stepanenkoa ◽  
...  

The topicality of the research is connected with the need to develop a technology of preparing students for learning for life, developing their professional self-development at a temporarily displaced higher education institution in conditions when students’ primary and basic needs are insufficiently satisfied. The methods of the research included analysis, synthesis, comparing, systemizing, interviewing, pedagogic experiment, modelling, prognostication, mathematic statistics methods. The level of the analyzed phenomenon turned out much lower than that in students from the safety zone by the following parameters: self-management, gnostic, motivation, moral-and-will, and communicative components of readiness, conditions, mechanisms, and general level of self-development. The scientific novelty: the efficiency of such a technology was proved and justified, and its content was revealed.


Author(s):  
Yuliya Synytsina ◽  
Askhat Bekishev

The article substantiates the need to study the methodological aspects of digital communication as a separate higher education institution and in the country as a whole. It is determined that one of the tools to increase the competitiveness of educational institutions is the development of communication policy and the use of modern digital technologies. And also that the formation of digital communication policy of higher education institutions is a key issue for the promotion of educational services at this stage of the country's development. The target audience of the market of educational services for the main users of the official site of the higher educational institution is outlined. The main tasks of information and social technologies in education, which provide general computerization of students and teachers, are listed. The author highlights the main components of educational sites and their general characteristics. The author also formed a complex analysis of the site using modern methods of analysis: general characteristics, design and description of the site; qualitative for quantitative analysis of the site; analysis of the site in accordance with the requirements for the sites of educational institutions at the legislative level regarding the disclosure of information; results of psychological verbal-communicative method of site research; SEO analysis (search engine promotion) of the site. The article presents the results of the application of the proposed comprehensive analysis on the example of a specific site of a higher education institution, namely the site of the State Dnipropetrovsk University of Internal Affairs, with a thorough explanation of the results. According to the results of the study, the author came to the conclusion that the development of communication policy using integrated marketing tools, namely site development, is achieved by successfully promoting higher education institutions in the market of educational services, image formation and competitiveness of educational institutions.


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