Disclosure of information about universities' innovative activities in accounting and reporting

Abstract

The innovative activity of modern universities not only has a positive effect on the financial stability of universities themselves and increases their role and importance as subjects of the functioning of socio-economic systems, but also has a significant impact on the basic and administrative-managerial internal processes of functioning. At the same time, the more relevant information is generated in the accounting reporting system, the more effectively the financial model of both individual research and educational projects and the university's activities as a whole are implemented. The lack of methodological tools to integrate disparate innovation credentials into a format relevant to external stakeholders is an urgent task today. The purpose of the study is to develop an approach to the formation of a specialized report on the university's innovation activities, ensuring information openness and investment attractiveness of the university, as well as ways to disclose information about the university's innovation activities in the reports. The research methodology is based on the integrated application of elements of the accounting method (reporting) and expert analysis, including content analysis of non-financial reports, as well as data from leading university rankings (RAEX, QS, THE). As a result of the research, a user map was obtained, revealing the target request of the partners and the principles of forming the report (orientation to the external environment, project approach).  A systematic list of more than 20 financial and non-financial indicators has been compiled. In addition, a standard four-part report structure has been developed that integrates data from accounting registers and organizational documents. The proposed solutions are aimed at entrepreneurial universities that commercialize developments and develop partnerships with the real sector of the economy. A promising area is the development of a system for accounting and monitoring the report on the university's innovation activities.

To cite: Bobryshev A.N., Cherkashin D.S. Disclosure of information about universities' innovative activities in accounting and reporting. Research in Economic and Financial Problems. 2026;2:8. (In Russ.) https://doi.org/10.31279/2782-6414-2026-2-8