Finance and Credit
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
LCCN Permalink
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

An information and analytical system to assess the quality of financial management of higher educational institutions

Vol. 25, Iss. 12, DECEMBER 2019

PDF  Article PDF Version

Received: 28 November 2019

Received in revised form: 11 December 2019

Accepted: 19 December 2019

Available online: 25 December 2019

Subject Heading: Financial control

JEL Classification: G30, H21, I23, I28

Pages: 2689–2702

https://doi.org/10.24891/fc.25.12.2689

Rechinskii A.V. Peter the Great St. Petersburg Polytechnic University, St. Petersburg, Russian Federation
Alexander.Rechinsky@spbstu.ru

https://orcid.org/0000-0002-7237-8227

Chernen'kaya L.V. School of Cyberphysical Systems and Control, Peter the Great St. Petersburg Polytechnic University, St. Petersburg, Russian Federation
Ludmila@qmd.spbstu.ru

https://orcid.org/0000-0002-9097-8402

Subject The article addresses information and analytical system to assess the quality of financial management of higher educational institutions.
Objectives We focus on developing the tools to analyze the activities of organizations related to financial management quality.
Methods The study employs methods of analysis, synthesis, and logical exploration, and rests on the systems approach. It shows the need to move from standard methods that make it impossible to achieve market leadership and success, to methods of digital transformation that are applicable to digital economy management systems.
Results We developed tools to analyze activities of organizations with regard to the quality of financial management. The proposed system is integrated as a new technological functional section of the overall system of financial management. We analyzed cornerstone principles of information resource formation in the field of assessing the quality of activities of educational institutions, formulated basic requirements for the prototype of analysis tools, developed a prototype (an experimental model) of tools to analyze the quality of financial management of the said institutions.
Conclusions In the context of the modern economy formation, the digital potential of the organization becomes a decisive factor. It determines capabilities to manage the activities of the organization, to achieve performance indicators, and to build an effective model for quality management.

Keywords: digital economy, financial management, quality management, information and analytical system, analysis tools

References:

  1. Velikorossov V.V. [Prospects of application of digital technologies in risk management systems]. Ekonomika i upravlenie: problemy, resheniya, 2019, vol. 3, no. 1, pp. 102–107. (In Russ.)
  2. Chernen'kaya L.V., Chernen'kii A.V. [Digital economy and its role in quality management of activity of the organizations]. Ekonomika i upravlenie: problemy, resheniya, 2019, vol. 4, no. 2, pp. 94–100. (In Russ.)
  3. Gaizatullin R.R. [On Improving the Efficiency of Budget Expenditure]. Finansy = Finance, 2016, no. 8, pp. 3–7. (In Russ.)
  4. Tomina S.E. [Improving the Financial Analysis of State Autonomous Institutions]. Vestnik MGUU, 2015, no. 2, pp. 37–43. URL: Link (In Russ.)
  5. Shaimardanova D.R. [Improving the Methodology of Economic Analysis of Budgetary Organizations]. Sovremennye problemy sotsial'no-gumanitarnykh nauk, 2016, no. 2, pp. 177–181. URL: Link (In Russ.)
  6. Shubina T.V., Frolkin A.V. [The possibility of applying traditional methods of financial analysis at an assessment of activity efficiency of budget and autonomous institutions]. Mikroekonomika = Microeconomics, 2015, no. 4, pp. 46–51. (In Russ.)
  7. Bogomolova I.S., Zadorozhnyaya E.K., Shevchenko I.K. [Budgetary efficiency of universities and monitoring of financial management]. Sovremennye problemy nauki i obrazovaniya, 2015, no. 1-1, pp. 486. (In Russ.) URL: Link
  8. Filin S.A., Malakhova O.V. [Organizations providing information and knowledge depending on level of their innovative development]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practices, 2012, no. 39, pp. 2–14. URL: Link (In Russ.)
  9. Gorbashko E.A., Chernen'kii A.V. [Improving the performance of scientific and educational institutions]. Izvestiya Sankt-Peterburgskogo gosudarstvennogo ekonomicheskogo universiteta, 2017, no. 1-2, pp. 111–117. URL: Link (In Russ.)
  10. Rechinskii A.V., Chernen'kaya L.V., Mager V.E. et al. [Development of the method of calculating the effectiveness of the University and its structural divisions]. Sovremennye tekhnologii upravleniya = Modern Management Technology, 2015, no. 6, pp. 46–54. URL: Link (In Russ.)
  11. Leonova T.I., Mager V.E., Mikeladze B.D. et al. Support of decision-making in organizations' quality management. Published in: Proceedings of 2017 20th IEEE Inter-national Conference on Soft Computing and Measurements (SCM), IEEE, 2017, pp. 843–845.
  12. Grin' A.M., Pustovoi N.V. Upravlenie resursnym obespecheniem vuza na osnove organizatsionno-ekonomicheskogo mekhanizma [Management of resource support to the university on the basis of organizational and economic mechanism]. Novosibirsk, NSTU Publ., 2008, 379 p.
  13. Niyazova M.V. [Problems related to evaluation of business activity efficiency of budget universities]. Universitetskoe upravlenie: praktika i analiz = University Management: Practice and Analysis, 2003, no. 3, pp. 68–76. URL: Link (In Russ.)
  14. Kharlamova E.E. [Modern approaches to assessing the effectiveness of higher vocational education institution]. Mezhdunarodnyi zhurnal eksperimental'nogo obrazovaniya = International Journal of Experimental Education, 2014, no. 8-1, pp. 90–91. URL: Link (In Russ.)
  15. Kharlamova E.E. Teoriya i metodologiya effektivnogo upravleniya dinamichnym razvitiem obrazovatel'noi organizatsii: monografiya [Theory and methodology of effective management of the dynamic development of an educational organization: a monograph]. Volgograd, VolgSTU Publ., 2015, 157 p.
  16. Kim V.Yu. [Specifics of user interface design for mobile applications]. Novye informatsionnye tekhnologii v avtomatizirovannykh sistemakh = New Information Technologies in Automated Systems, 2015, no. 18, pp. 479–481. URL: Link (In Russ.)
  17. Mel'nikov V.P. Informatsionnoe obespechenie sistem upravleniya [Information support to control systems]. Moscow, Akademiya Publ., 2010, 248 p.
  18. Rubval'ter D.A. Upravlenie nauchno-tekhnicheskim kompleksom [Management of science and technology complex]. Moscow, RUDN University Publ., 2008, 516 p.
  19. Goncharenko L.P., Filin S.A., Malakhova O.V. [Transformation of the enterprises in innovative and active ones by means of improvement of quality of their information support]. Audit i finansovyi analiz = Audit and Financial Analysis, 2013, no. 5, pp. 343–347. (In Russ.)

View all articles of issue

 

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. , Iss.

Archive