Home  Journals  International Accounting  8(506) - 2023 August

Integrated reporting of an educational institution: Contemporary challenges

Received: 4 May 2023

Received in revised form: 10 July 2023

Accepted: 13 July 2023

Available online: 15 August 2023

Subject Heading: NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: М40

Pages: 882–903

https://doi.org/10.24891/ia.26.8.882

Subject. This article examines an innovative approach to the preparation of integrated reporting of a State-funded educational institution of higher education in order to monitor the effectiveness of the use of an educational institution’s resources and improve the quality of educational services.
Objectives. The article aims to develop conceptual approaches and practical recommendations for the preparation of integrated reporting of a State-funded educational institution of higher education.
Methods. For the study, we used the methods of conceptual, social and philosophical, systems, comparative, and factorial analyses, and observation.
Results. The article defines a conceptual approach to the formation of an integrated report, presents a business model of the university from the point of view of creating competitive advantages of the educational institution and the processes implemented at the university, justifies the procedure for compiling an integrated report that helps to re-evaluate the results of the educational institution, taking into account the factors affecting the process of creating a value chain, as well as the need for synthesis of financial and non-financial indicators, taking into account the interests of stakeholders.
Conclusions. The scientific provisions and practical recommendations set forth in the article are aimed at further improving the efficiency of the management of an educational institution in the context of ensuring the quality and level of transparency of reporting, taking into account the challenges of the modern era.

Keywords: educational facility, integrated reporting, business model, value chain, financial and non-financial indicators

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