Интеллектуальный капитал в системе показателей результативности (KPI) учреждений высшего образования

Международный бухгалтерский учет. 2022. Т. 25. № 8(494). С. 848–868.

Вахрушина М. А., Вахрушина А. А.

Subject. According to national goals by 2030 Russia plans to become one of the top ten countries in the world in terms of R&D, including through the effective operation of the higher education system. In these conditions, the monitoring of the dynamics of the R&D potential and the strategic directions of national universities is ensured by the disclosure of key performance indicators (KPIs) in Development Programs. Intellectual capital, as a relatively new category in the managerial system of higher education institutions, deserves special attention from the point of view of relevant reflection in the KPI system, because the state of its objects directly affects the efficiency of the entire university.

Objectives. Systematization and evaluation of completeness and relevance of information about intellectual capital in the KPI system of the Financial University under the Government of the Russian Federation.

Methods. The research is based on the following methods:

- quantitative and systematic analysis, which made it possible to compare the private results of the Financial University with international practice;

- grouping data, systematic approach, identifying logical relationships, formulating critical comments and conclusions.

Results. The indicators of the leading Russian university for the full disclosure of information about intellectual capital in the published strategic reporting are analyzed, taking into account foreign experience in the formation of intellectual capital KPIs by European universities and general indicators developed by the World Intellectual Capital Initiative (WICI).

Conclusions and Relevance. WICI indicators have been identified that describe the relationship capital and can be adapted to the specifics of Russian R&D and educational activities and included in the KPIs of a Financial University. In addition, indicators characterizing the state and development of human and structural capitals were found in the reports of foreign universities, which were not reflected in the Development Program of the Financial University and are of interest for further improvement of the KPIs system of the university.

Keywords: интеллектуальный капитал, universities, вузы, KPI, key performance indicators (KPI), intellectual capital