International Accounting
 

Experience in integrated report preparation by the organization of the Russian higher education system

Vol. 21, Iss. 1, JANUARY 2018

Received: 21 March 2017

Received in revised form: 19 November 2017

Accepted: 1 December 2017

Available online: 16 January 2018

Subject Heading: TRANSFORMATION OF NATIONAL REPORTING

JEL Classification: M4, M14

Pages: 65–85

https://doi.org/10.24891/ia.21.1.65

Boronina E.S. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
ella.boronina@gmail.com

ORCID id: not available

Importance Globalization, public expectations and regulatory intervention make public reporting increasingly complex. A new reporting model is required that would help companies present information with maximum efficiency and support solutions that ensure financial stability and sustainable business practices.
Objectives The aim of the study is to reveal significant aspects of integrated report generation by educational organizations based on identification of key capitals of their business model.
Methods The study rests on works on theory and practice of accounting and reporting, intangible asset management, accounting and disclosure, and on determining a business model of higher education institutions under innovative development of the economy. The systems approach enabled to define interrelations of elements within the system. I also use methods of deduction and induction, comparison and analogies.
Results The paper presents proposals for information disclosure in the integrated report of the university, determines the elements of its capital, formulates basic elements of information and analytical base for report preparation by educational organizations that meet the reporting requirements of the GRI G4 Sustainability Guidelines and the Integrated Reporting Standard. The findings can be used for integrated reporting preparation, theoretical justification of development trends in the public reporting system.
Conclusions It is impossible to meet the requests of various stakeholders on the basis of modern reporting forms on organization activities. Integrated reports of higher schools provide unrelated financial and non-financial information to meet the interests of various stakeholders. It is crucial to improve approaches to information disclosure in financial, statistical and management accounting.

Keywords: integrated reporting, educational organization, intellectual capital

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