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The concept of public integrated reporting of universities

Vol. 22, Iss. 6, JUNE 2019

Received: 7 February 2019

Received in revised form: 18 March 2019

Accepted: 24 April 2019

Available online: 17 June 2019

Subject Heading: NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: M40

Pages: 604–617

https://doi.org/10.24891/ia.22.6.604

Vakhrushina M.A. Financial University under Government of Russian Federation, Moscow, Russian Federation
Vakhrushina@mail.ru

https://orcid.org/0000-0003-3896-5345

Knyazyuk N.D. National Research University – Higher School of Economics (NRU – HSE), Moscow, Russian Federation
ms.natalia.saf@gmail.com

https://orcid.org/0000-0002-0758-1990

Subject This article explores the approaches of the Russian universities to formation of internal and external financial reporting, and the possibilities of integration of the information contained therein to prepare public integrated reporting.
Objectives The article aims to reveal particularities of reporting information preparation by the Russian universities, define the content of the public integrated reporting concept and directions of its development in relation to university activities.
Methods For the study, we used the systems and logical approaches, methods of comparison and systematization, and the theoretical and empirical method.
Results The article shows a range of information tasks facing the Russian universities to determine the directions of further development of internal and external reporting. It offers an original interpretation of the definition of public integrated reporting and reveals its special importance for the universities' activities. The analysis of the practice of public disclosure of information by the leading universities of Russia helps identify its strengths and weaknesses. The results of the analysis determine ways to further develop the concept of public reporting of universities.
Conclusions The concept of presenting public integrated reporting in the field of education requires a further methodological elaboration. Solving this problem can facilitate the publication by universities of the information necessary and sufficient for the formation of objective conclusions about the results of their activities and prospects for the future.

Keywords: university, reporting, intellectual capital, social responsibility, sustainable development

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