Abstract
The research rationale is determined by the need to develop theoretical and methodological provisions of integrated reporting of public educational institutions based on the requirements of the digital economy.
The purpose of the study is to ground the conceptual approaches to the formation of integrated reporting of the public educational institution in the digital economy.
The leading approach to the study of this issue is the situational and systemic approaches in the framework of the theory and methodology formation of the integrated reporting of the public educational institution, allowing to monitor and analyze the key indicators of the responsibility centers.
According to the results of the study, they are as follows: a business model was developed and the responsibility centers of the public educational institution were identified in the conditions of the digital economy; the key indicators of the responsibility centers were determined, allowing to assess their results under the influence of the economy digitalization; the composition and the order of the integrated document formation, which meet the needs of all interested users as well as the requirements of the digital economy, were proposed.
The research materials can be useful for practitioners and academic specialists in the field of integrated reporting of public educational institutions in the process of the economy digitalization, teachers, postgraduate students, undergraduates and students who are studying economics and management in higher educational institutions.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Similar content being viewed by others
References
Arkhipenko NYu (2016) Global experience and perspectives of integrated reporting implementation in the Russian Federation. The journal Vestnik Professional’nyh Buhgalterov № 2:4–7
Bulyga RP (2015) The concept of presenting universities’ public reporting. J Vestnik Financ Univ № 6:156–170
Chrisytensen CM, Johnson MW, Kagermann H (2008) Reinventing your business model. Harv Bus Rev, 51–59
Cooper SM, Owen DL (2007) Corporate social reporting and stakeholder accountability: the missing link accounting. Organ Soc 32(7–8):649–667. https://doi.org/10.1016/j.aos.2007.02.001
Druzhilovskaya TYu (2015) Problems of integrating reporting in modern scholars’ publications. In: Druzhilovskaya TYu (ed) International accounting vol 11, pp 55–64
Eccles RG, Krzus MP (2010) One report: integrated reporting for a sustainable strategy. John Wiley & Sons, Hoboken, NJ
Eyring MJ, Johnson MW and Nair H (2011) New business models in emerging market. Harv Bus Rev, 85–95
Glushchenko AV, Egorova EM (2015) The integrated system of management reporting as a basis of managerial analysis at universities. J Account Anal Auditing № 4:64–75
Gray R, Dey C, Owen D, Evans R, Zadek S (1997) Struggling with the praxis of social accounting: Stakeholders, accountability, audits and procedures. Account Audit Account 10(3):325–364. https://doi.org/10.1108/09513579710178106
Grishchenko AV (2017) The business model of an educational organization: problem statement. In: Trends in the development of science and education. Collection of scientific works, based on the materials of the XXVII international scientific and practical conference June 30, 2017 Part 2 Ed. SIC “L-Journal”, pp 9–12. ljournal.ru/article/lj-30-06-2017-20.pdf
Higgins IM (1983) Organizational policy and strategic management. The Dryden Press, Chicago
Kogdenko VG (2014) Integrated reporting: problems of formation and analysis. In: Kogdenko VG, Melnik MV (eds) International accounting vol 10, pp 2–15
Kulikova LI, Gafieva GM (2014) Development of financial reporting principles. MediterrEan J Soc Sci 5(24):38–40. https://doi.org/10.5901/mjss.2014.v5n24p
Owen G (2013) Integrated reporting: a review of developments and their implications for the accounting curriculum. Account Educ 22(4):340–356. https://doi.org/10.1080/09639284.2013.817798
Rozhnova OV (2013) Relevant current issues oa financial reporting. In: Rozhnova OV (ed) International accounting vol 15, pp 2–8
Rudenko NA (2013) Financial responsibility centres as the basis of a special purpose fund costs and revenues in higher education institutes. Int Res J 7(14):50–54
Samuel A, Jr DiPiazza, Eccles Robert G (2003) The future of corporate reporting: building public trust. Alpina Publisher, Moscow
Solomon and W Maroun (2012) Integrated reporting: the new face of social, ethical and environmental reporting in South Africa. ACCA, London. http://www.accaglobal.co.uk/en/technical-activities/technical-library/integrated-reporting.html
The Landscape of integrated reporting: reflections and next steps (2010)/E-book/Eccles RG, Cheng B, Saltzman D (eds) Harvard Business School. http://www.hbs.edu
Zaborovskaya OV, Kovyazina MG (2015) Business model of higher education institutions шт conditions of innovation development of the regional economics. Bus Educ Law Bull Volgogr Bus Inst 1(30):132–137
Zyryanova TV, Tarnovskaya SA (2012) Process approach modelling for management reporting purposes. Int Account 44(242):15–28
Acknowledgments
The study was carried out within the framework of the state assignment of the Ministry of Education and Science of the Russian Federation, project No. 26.940.2017/4.6 “Managing Changes in the System of Higher Education Based on the Concept of Sustainable Development and Coordination of Interests”.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2020 Springer Nature Switzerland AG
About this paper
Cite this paper
Averina, O.I., Kolesnik, N.F., Manyaeva, V.A. (2020). Integrated Reporting of Public Educational Institutions: Challenges of Modern Times. In: Ashmarina, S., Mesquita, A., Vochozka, M. (eds) Digital Transformation of the Economy: Challenges, Trends and New Opportunities. Advances in Intelligent Systems and Computing, vol 908. Springer, Cham. https://doi.org/10.1007/978-3-030-11367-4_60
Download citation
DOI: https://doi.org/10.1007/978-3-030-11367-4_60
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-11366-7
Online ISBN: 978-3-030-11367-4
eBook Packages: Intelligent Technologies and RoboticsIntelligent Technologies and Robotics (R0)