Scientific Research and Development. Economics

Научные исследования и разработки. Экономика

2587-9111

58248

10.12737/2587-9111-2023-11-3-29-34

Региональная и отраслевая экономика

Regional and sectoral economy

Региональная и отраслевая экономика

Application of the International Public Sector Accounting Standards (IPSAS) in Russian Universities Budget Preparation

Применение Международных стандартов учета в государственном секторе (IPSAS) при подготовке бюджета российских вузов

Дахел

Мустафа Салех Дахел

Dakhil

Mustafa Salih Dakhil

mustafaaladli@gmail.com

аспирант экономических наук;аспирант экономических наук;

graduate student of economic sciences;graduate student of economic sciences;

Уральский федеральный университет им. Первого Президента России Б.Н. Ельцина Ural Federal University named First President of Russia B. Yeltsin

07 07 2023

11 3 29 34

https://zh-szf.ru/en/nauka/article/58248/view

В статье рассматриваются возможности применения Международных стандартов финансовой отчетности для общественного сектора в российских университетах для повышения подотчетности при принятии решений по подготовке бюджета. Внедрение Международных стандартов финансовой отчетности для общественного сектора (IPSAS) является важным шагом для оптимизации подготовки бюджетов высших учебных заведений. Цель исследования состоит в раскрытии содержательных аспектов внедрения Международных стандартов финансовой отчетности для общественного сектора для обеспечения подотчетности и прозрачности бюджетной финансовой отчетности университетов. В процессе исследования были использованы такие методы, как индукция, дедукция, анализ и синтез. Результат исследования выражается в обосновании важности подготовки бюджетов для высших учебных заведений Российской Федерации в соответствии с Международными стандартами финансовой отчетности для общественного сектора.

This article discusses the possibilities of applying International Financial Reporting Standards for the public sector in Russian universities to increase accountability when making decisions on budget preparation. The introduction of International Financial Reporting Standards for the Public Sector (IPSAS) is an important step to optimize the preparation of budgets of higher education institutions. The purpose of the study is to disclose the substantive aspects of the implementation of International Financial Reporting Standards for the public sector to ensure accountability and transparency of the budgetary financial statements of universities. In the course of the research, such methods as induction, deduction, analysis and synthesis were used. The result of the study is expressed in the justification of the importance of preparing budgets for higher educational institutions of the Russian Federation in accordance with International Financial Reporting Standards for the Public sector.

инновационная активность механизм управления развитием система показателей программа инновационного развития промышленное предприятие

international Public Sector Accounting Standards (IPSAS) university budgeting budget preparation

M. Legenkova, International Public Sector Accounting Standards Implementation in the Russian Federation, International Journal of Economics and Financial Issues, vol. 6, no. 4, Art. no. 4, Oct. 2016.

2014 Handbook of International Public Sector Accounting Pronouncements, IFAC, Jun. 23, 2014. https://www.ifac.org/ipsasb/publications/2014-handbook-international-public-sector-accounting-pronouncements-2 (accessed Dec. 21, 2021).

Z. Minovski, J. Hughes, and A. Kocevski, Transitioning to accrual accounting in the public sector, Journal of Contemporary Economic and Business Issues, vol. 3, no. 2, pp. 75-88, 2016.

The concept of reforming the budget process in the Russian Federation in 2004 - 2006 / ConsultantPlus. http://www.consultant.ru/document/cons_doc_LAW_88769/d811075220c84f699888e92be6e381be30164209/ (accessed Dec. 21, 2021).

National Audit Office of Finland, National Audit Office of Finland. https://www.vtv.fi/en/ (accessed Dec. 12, 2021).

OECD and J. R. C.-E. Commission, Present and future school costs and access, OECD, Paris, Jun. 2021. doi: 10.1787/5205c25b-en.

The Financial Statement Effects of Capitalizing - ProQuest. https://www.proquest.com/docview/749930439 (accessed Dec. 12, 2021).

OECD, OECD Journal on Budgeting, Volume 2021 Issue 1. Paris: Organisation for Economic Co-operation and Development, 2021. Accessed: Dec. 12, 2021. [Online]. Available: https://www.oecd-ilibrary.org/governance/oecd-journal-on-budgeting-volume-2021-issue-1_a4b2ab8d-en

Education resources - Public spending on education - OECD Data. https://data.oecd.org/eduresource/public-spending-on-education.htm (accessed Dec. 12, 2021).

10.

Handbook for Decentralized Education Planning. Implementing National EFA Plans. 2005. Accessed: Dec. 12, 2021. [Online]. Available: https://eric.ed.gov/?id=ED494429

11.

OECD, The Funding of School Education: Connecting Resources and Learning. OECD, 2017. doi: 10.1787/9789264276147-en.

12.

OECD Journal on Budgeting - OECD. https://www.oecd.org/gov/budgeting/oecd-journal-on-budgeting.htm (accessed Dec. 12, 2021).

13.

I. V. Abankina, V. A. Vynaryk, and L. M. Filatova, The State Policy of Funding Higher Education Under Public Budget Constraints 1, Russian Education & Society, vol. 59, no. 3-4, pp. 135-173, Apr. 2017, doi: 10.1080/10609393.2017.1399755.

14.

Volgograd State University, N. V. Filipenko, V. V. Poluboyarov, and Volgograd State University, IMPLEMENTATION OF THE FINANCIAL PLANNING SYSTEM USING THE INTRA-UNIVERSITY INFORMATION SUPPORT SYSTEM OF THE FINANCIAL PLANNING PROCESS, UMPA, vol. 21, no. 6, pp. 58-67, 2017, doi: 10.15826/umpa.2017.06.075.

15.

Federal law on amendments to certain legislative acts in connection with the improvement of the legal status of state institutions - Rossiyskaya Gazeta. https://rg.ru/2010/05/12/pravovoe-change-dok.html (accessed Dec. 21, 2021).

16.

17.

A. V. Glushchenko, E. M. Egorova, and T. A. Chekrygina, MODERN APPROACH TO STRUCTURING THE UNIVERSITY AND BUILDING MANAGEMENT ACCOUNTING BY RESPONSIBILITY CENTERS, Bulletin of the Academy of Knowledge, no. 4 (45), Art. no. 4 (45), 2021.

18.

T. Curristine, Government Performance: Lessons and Challenges, OECD Journal on Budgeting, vol. 5, no. 1, pp. 127-151, Dec. 2005, doi: 10.1787/budget-v5-art6-en.

19.

T. Curristine, Performance Information in the Budget Process: Results of the OECD 2005 Questionnaire, OECD Journal on Budgeting, vol. 5, no. 2, pp. 87-131, 2003.

20.

J. Kromann Kristensen, W. Groszyk, and B. Bühler, Outcome-focused Management and Budgeting, OECD Journal on Budgeting, vol. 1, no. 4, pp. 7-34, May 2002, doi: 10.1787/budget-v1-art20-en.

21.

The rôle of performance indicators in higher education | SpringerLink. https://link.springer.com/article/10.1007/BF00129438 (accessed Dec. 12, 2021).

22.

C. A. Pontoppidan, Public Sector Accounting and Auditing in Denmark, Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization, pp. 42-49, 2015.

23.

P. Ahonen and J. M. Koljonen, The contents of the National Audit Office of Finland performance audits, 2001-2016: An interpretive study with computational content analysis, Journal of Public Budgeting, Accounting & Financial Management, vol. 32, no. 1, pp. 49-66, 2020, doi: 10.1108/jpbafm-11-2018-0138.

24.

Reasons and obstacles to starting a business: Experience of students of Lithuanian higher education institutions. https://hrcak.srce.hr/clanak/183962 (accessed Dec. 12, 2021).

25.

R. Boarini and H. Strauss, What is the private return to tertiary education?: New evidence from 21 OECD countries, OECD Journal: Economic Studies, vol. 2010, no. 1, pp. 1-25, 2010.

26.

Y. V. Pereverzeva and A. N. Shamne, Financing higher education: experience of Russia and Germany, Nov. 2017, pp. 215-219. doi: 10.2991/cildiah-17.2017.38.

27.

Federal Law ‘On Education in the Russian Federation’ of December 29, 2012 N 273-FZ (last edition) / ConsultantPlus. http://www.consultant.ru/document/cons_doc_LAW_140174/ (accessed Dec. 21, 2021).

28.

Decree of the Government of the Russian Federation of August 5, 2013 No. 662 'On monitoring the education system.' http://www.garant.ru/products/ipo/prime/doc/70329494/ (accessed Dec. 21, 2021).

29.

Decree of the President on measures to implement state policy in the field of education and science - Rossiyskaya Gazeta. https://rg.ru/2012/05/09/nauka-dok.html (accessed Dec. 21, 2021).

30.

Methodology for calculating indicators for monitoring the effectiveness of educational institutions of higher education in 2016 (based on the data of form No. 1-Monitoring for 2015) (approved by the Ministry of Education and Science of the Russian Federation on March 21, 2016 No. AK-6/05vn). http://www.garant.ru/products/ipo/prime/doc/71273326/ (accessed Dec. 21, 2021).