A bookkeeping approach to social accounting for a university faculty: the case of the University of Tartu
Kuupäev
2014-10-17
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Abstrakt
Alati ei ole võimalik teha parimaid ja piisavalt ulatuslikke järeldusi kommertsarvestuse põhjal sellistes tegevusvaldkondades, kus kaasnevad välismõjud. Teadus- ja haridusasutuste puhul võivad ainult finantsarvestuse põhjal tehtud juhtimisotsused jääda liiga piiratuteks, sest arvestamata jäävad eelkõige nende asutuste tegevusest tulenevad positiivsed välismõjud, aga ka põhjustatud negatiivsed välismõjud. Seega jääb kokkuvõttes sotsiaaltulemus arvestamata.
Sotsiaaltulemuse arvestus on laiem paradigma võrreldes traditsioonilise finantsarvestusega ja on välja kujunenud püüdlustest traditsioonilist finantsarvestust laiendada kaugemale finantstulemuse mõõtmise eesmärgist. Seda paradigmat on arendatud viimase 40 aasta jooksul erinevates tegevusvaldkondades, kuid hariduse ja teadus-arendusasutuste näitel siiski mitte piisavalt. Seejuures puudub sotsiaaltulemuse arvestamiseks ning sellest tulenevalt sotsiaalse edu hindamiseks integreeritud mõõtmissüsteem. Käesolev töö püüab hariduse valdkonnas seda lünka täita pakkudes välja integreeritud periooditulemuse tagasivaatava analüüsi põhjal mõõtmiseks käsitluse, mis põhineb heaoluökonoomilisel lähenemisel raamatupidamise arendamises. Doktoritöös leiab väljatöötatud käsitlus rakendamist Tartu Ülikooli teaduskonna näite põhjal. Sellesse on kaasatud nii raamatupidamisarvestuse kui ka aruandluse komponendid ja indikaatorid, mis aitavad organisatsiooni sotsiaaltulemust mõõta tulenevalt uuritava reaalobjekti ülesannetest ühiskonnas. Integreeritud käsitluse monetaarvormis analüüsitulemus pakub edasiseks analüüsiks enam võimalusi (k.a ajaline dünaamika ja erinevate samalaadsete üksuste võrdlus) kui erinevates ühikutes esitatud indikaatorite võrdlus, näiteks ülikoolide ning nende teaduskondade puhul kasutatav tasakaalustatud tulemuskaardi meetod. Töös esitatud käsitlus võimaldab anda rohkem informatsiooni juhtimisotsuste tegemiseks, avardab võimalusi organisatsiooni tegevuse arendamiseks ja sotsiaalse vastutuse tõstmiseks hõlmates nii otseseid kui ka kaudseid kasusaajaid.
Empiirilise juhtumi tagasivaatav analüüs sisaldab sotsiaalarvestuseks vajalikku raamatupidamissüsteemi ning sotsiaaltulemuse bilanssi, mis lisaks kommertsraamatupidamisele sisaldab täiendavat sotsiaalset bilanssi, Tartu Ülikooli matemaatika-informaatikateaduskonna näitel.
Social accounts give information to highlight the performance of an economic unit. Therefore, social accounting approach is relevant for a university accounting to assess social success, because of social objectives and reasons of its activities. In general, non-market benefits and externalities of education are complicated to identify, but even more complex to measure. Therefore, education non-market benefits which are measured by willingness to pay show scant evidence of availability in the literature. Exist many different approaches to social accounting, but there is the research gap concerning the social accounting for a university and concerning methodology which considers the welfare change in form of ex-post analysis with a related bookkeeping system accounting periodical social success of a university faculty. Usual approaches to social accounting such as social audits, human resource accounting and corporate social accounting do not offer an integrated bookkeeping approach. Therefore, it had to be evolved. The development of this kind social accounting for a university is based on welfare theory and the evaluation methods of benefit-cost analysis. Basic decision on how to identify social success of the university faculty and the requirements of a bookkeeping approach determine the structure of the social accounting approach. An adequate bookkeeping system comprising the commercial and an additional social one has developed. A chart of an additional social bookkeeping and appropriate bookkeeping rules are suggested, and assessment of social success, social balance and total social balance has taken place. The attempt is verified by bookings of stocks and flows relying on actual receivable data in the case of the faculty of the University of Tartu, Estonia. Social benefits and costs stem from operations of the university faculty, which are due to the main tasks. There are considered main groups of tasks as teaching, research, consulting and management. Presented bookkeeping approach opens the way to identify social capital and the current net-benefit in terms of net-benefit. In the future this approach might be used to formulate a normative welfare oriented management theory of faculties or universities. This approach creates possibilities for further developments in extension towards dynamic and comparative analysis.
Social accounts give information to highlight the performance of an economic unit. Therefore, social accounting approach is relevant for a university accounting to assess social success, because of social objectives and reasons of its activities. In general, non-market benefits and externalities of education are complicated to identify, but even more complex to measure. Therefore, education non-market benefits which are measured by willingness to pay show scant evidence of availability in the literature. Exist many different approaches to social accounting, but there is the research gap concerning the social accounting for a university and concerning methodology which considers the welfare change in form of ex-post analysis with a related bookkeeping system accounting periodical social success of a university faculty. Usual approaches to social accounting such as social audits, human resource accounting and corporate social accounting do not offer an integrated bookkeeping approach. Therefore, it had to be evolved. The development of this kind social accounting for a university is based on welfare theory and the evaluation methods of benefit-cost analysis. Basic decision on how to identify social success of the university faculty and the requirements of a bookkeeping approach determine the structure of the social accounting approach. An adequate bookkeeping system comprising the commercial and an additional social one has developed. A chart of an additional social bookkeeping and appropriate bookkeeping rules are suggested, and assessment of social success, social balance and total social balance has taken place. The attempt is verified by bookings of stocks and flows relying on actual receivable data in the case of the faculty of the University of Tartu, Estonia. Social benefits and costs stem from operations of the university faculty, which are due to the main tasks. There are considered main groups of tasks as teaching, research, consulting and management. Presented bookkeeping approach opens the way to identify social capital and the current net-benefit in terms of net-benefit. In the future this approach might be used to formulate a normative welfare oriented management theory of faculties or universities. This approach creates possibilities for further developments in extension towards dynamic and comparative analysis.
Kirjeldus
Märksõnad
Tartu Ülikool, finantsarvestus, rahvamajanduslik arvestus, raamatupidamine, võrdlev analüüs, teaduskonnad, informaatika, matemaatika, University of Tartu, financial accounting, social accounting, bookkeeping, comparative analysis, university faculties, informatics, mathematics