Integrated Reporting of Public Educational Institutions: Challenges of Modern Times
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.
KeywordsIntegrated reporting Business model Responsibility centers Public institutions of higher education Digital economy Key indicators
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”.
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