Раскрытие информации об интеллектуальном капитале вузов: теория и практика

INFRA-M, 2021.

Вахрушина М. А., Вахрушина А. А.

Possible approaches to accounting and disclosure of accounting information about the intellectual capital (IC), a new intangible asset of the post-industrial economy, are among the outstanding issues both in Russia and abroad. Organizations engaged in knowledge- intensive activities, such as universities, are most interested in disclosing such information. However, due to the lack of methods, universities either do not provide information about their IC, or present it in a non-standardized form. Variability in the disclosure of informa- tion creates the information asymmetry among interested users and prevents analytical support of their management decision-making.

For the first time, in the monograph the best practices of disclosure of information about IC by domestic and 18 foreign universities are identifies and systematizes. The study based on data from universities’ public statements and materials accessed on the Inter- net on the official websites of professional organizations that publish information about projects and initiatives in the field of IC accounting and development of reporting this information. The monograph systematizes the elements of IC based on their economic es- sence, accounting and legal aspects, and clarifies the definitions of IC of the University and its components.

In order to improve the system of monitoring the activities of Russian universities, a system of IC indicators is proposed. It is based on a combination of indicators that take into account the specifics of domestic universities activities, as well as the conditions of a single educational space and international trends.

The monograph contains universal methods for preparing accounting and reporting in- formation, also a methodology for analyzing IC, which provides information and analytical support for management decision-making by all interested parties.

To ensure the practical implementation of the proposed methods, an industry standard on the organization of management accounting of IC in higher educational institution was developed and tested.

The theoretical and methodological approaches contained in the monograph are uni- versal. They are applicable to Russian universities of various forms of ownership and an industry affiliation, and are aimed at increasing the transparency of the reporting system of domestic universities, and, consequently, its international competitiveness.

Keywords: интеллектуальный капитал, Intellectual capital disclosure, Интеллектуальный капитал вузов, intellectual capital