Особенности учетно-аналитической деятельности ВУЗов в условиях проектного управления

Authors

DOI:

https://doi.org/10.31279/2782-6414-2024-4-3

Keywords:

бухгалтерский учет, проект, финансирование проектов, университет, проектный менеджмент

Abstract

Introduction. Based on the trends of modern development of economic relations, sustainable development in the context of continuous changes, it is necessary to build a development strategy using relevant tools and areas of accounting and analytical support for the management system of a higher education institution (university) focused on the future. We have studied the development programs of 15 universities, participants of the Priority-2030 program, the research leadership track and territorial/industry leadership in terms of modernization of the university management system. A semantic analysis (SEO analysis) was conducted based on the key vectors of development of the university management system. The results of an expert survey (questionnaire) of specialists in the context of three focus groups (accounting experts and researchers) were obtained. The theoretical base includes scientific papers devoted to the topic of the study. Purpose Methods. Determination of tools and directions for the development of the university management system that meet the challenges of the present time and strategic goals (until 2030). Obtaining practical results of an expert survey in order to establish the current functions and auxiliary competencies of an accounting specialist to achieve the organization's strategy. Results. The basic results of the study are the formation of trends in the development of accounting and analytical tools for the management system for university projects and the determination of the relevance of the functions and competencies of the university accounting specialist. Conclusions. The relevant tools and areas of accounting and analytical support for the university management system have been identified (Project Management System, Analysis of Key Performance Indicators, Automation (digitalization) of business processes, Stakeholder approach). We have identified the most relevant functions and additional competencies of an accounting specialist to achieve the organization's strategy. The largest percentage of the three expert focus groups together highlight the function of reporting and explanations to it (60,85%), and the most in-demand (64,62%) additional competence is classification, processing and consolidation of large volumes of information.

Published

2024-12-30

Issue

Section

Accounting, Auditing and Economic Statistics