Formation of Financial and Management Reporting of Russian Agricultural Universities: Experience and Methodology
摘要
The article presents the study of forming corporate reports on innovative activities in agricultural universities. The purpose of the study is to formulate a conceptual approach to corporate reporting of entrepreneurial-type university to ensure their sustainable development. The research methods used were general scientific methods—analysis, synthesis, comparison, as well as special methods—expert survey and content analysis of regulatory documents. The study was divided into the following stages: (1) study of existing types of financial and management reports of universities; (2) identification of corporate reporting experience of Russian and foreign universities, including reporting on sustainable development; (3) identification of principles for preparing corporate reports of agricultural universities on innovative activities; (4) development of an algorithm for compiling corporate reports of agricultural universities on innovative activities to ensure sustainable development. The main results include the following: (1) key trends in university reporting; (2) principles of disclosure of information in corporate reporting of universities on innovation activities; (3) algorithm for compiling corporate reports for agricultural universities based on accounting data. Scientific novelty of the obtained results lies in the formation of a conceptual approach to the compilation of corporate reporting of agrarian universities on innovation activities, including a set of accounting and control actions, for internal and external users to make effective decisions.