Supporting financial controlling at the university: Accounting information

Subject. This article assesses the existing accounting information from the position of its relevance when forming indicators of financial controlling of the university.Objectives. The article aims to develop accounting support for financial controlling at universities based on a study of the used approaches to the presentation of its information base.Methods. For the study, I used the methods of analysis, comparison, and generalization.Results. The article presents proposals for the development of the information base of financial controlling of universities. It summarizes the approaches to the presentation of the information base of financial controlling contained in the scientific works of domestic and foreign authors and assesses the possibilities of using the types of accounting information of universities to form different types of indicators and parameters of their financial and economic activities, corresponding to the characteristics of financial controlling.Conclusions. There are different approaches to presenting the structure of the information base of financial controlling. The development of higher education institutions' accounting information to ensure financial controlling consists in the development of a system of elements of different types of reporting (management, accounting, statistical, integrated, strategic) and the use of digital platform solutions.