1. Електронний архів Державного університету «Житомирська політехніка»
  2. Фахові видання
  3. Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
Please use this identifier to cite or link to this item: http://eztuir.ztu.edu.ua/123456789/2607
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dc.contributor.authorAmbarchian, V.S.
dc.date.accessioned2016-04-07T06:49:27Z
dc.date.available2016-04-07T06:49:27Z
dc.date.issued2015
dc.identifier.urihttp://eztuir.ztu.edu.ua/123456789/2607
dc.language.isoenuk_UA
dc.publisherЖДТУuk_UA
dc.relation.ispartofseriesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнар. збірник наукових праць;Вип.2(32)
dc.subjectuniversity financial statementsuk_UA
dc.subjecttransparencyuk_UA
dc.titleFINANCIAL STATEMENTS AS INDICATOR OF THE AUTONOMY LEVEL OF HIGHER EDUCATIONAL INSTITUTION AND TRANSPARENCY OF ECONOMY AS A WHOLEuk_UA
dc.typeArticleuk_UA
dc.description.abstractenThe article refers to research of recommendations of financial reports preparation and presentation by higher educational institutions of different countries. In order to study the structure of financial reports, the sets of financial statements of National University of Kyiv-Mohyla Academy, Oxford University and Yale University are compared. The distinctions between financial reports of three determined universities are substantiated by 7 features: the level of information disclosure, sources of funding, structure of financial, managerial and budgetary reports, qualitative and quantitative characteristics of Notes and general level of financial independence. The author compared the structure and content of university financial statements as well as determined correlation between informational filling of public entities financial reports and the level of democracy. The sources of funding for three universities are compared. The paper determines the reasons of limited financial sources of revenue for Ukrainian universities.uk_UA
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