ACCOUNTING AND ANALYTICAL SUPPORT OF EDUCATION QUALITY ASSESSMENT

Tissen E. V., Gritsova O. A., Mustafina O. V.

The purpose of this article is to study the issues of accounting and analytical support of quality assessment of educational programmes implemented by Russian universities. The authors propose to use the tools of strategic management accounting for this assessment. The article presents a model of formation of accounting and analytical data necessary for the assessment of the quality of education in the system of strategic management accounting. This model includes the processes of goal-setting, identification of education quality assessment indicators, identification of information sources, data acquisition and processing, as well as preparation of a report on the results of education quality assessment. Consistent implementation of these processes will provide an information basis for making managerial decisions on improving the quality of education, taking into account the strategic goals of university development.

Keywords:university, accounting and analytical support, quality of education, educational programme, strategic management accounting