Analytical capabilities of reports on research activities of universities: Current practice and prospects

Subject. The article considers various types of reporting as sources of information on the research activities of higher education institutions in Russia to assess its effectiveness. Objectives. The aim is to examine the current reporting system based on the specifics of the activities of Russian universities in order to identify problematic aspects of the presentation of information on research and development, determine further prospects for improving the structure and content of reporting on the results of research activities of universities. Methods. The study employs general scientific methods of cognition, including analysis, synthesis, observation, systematization, classification, comparison, generalization. Results. We reviewed forms of statistical monitoring of university activities in the field of research and development, the structure and content of reporting, examined the structure and content of university self-examination reports characterizing research activities, investigated possibilities for evaluating the research activities of the report on intellectual capital of universities, integrated reporting, and comprehensive public reporting of universities. Conclusions. All reports are generated with varying level of detail, the same information is duplicated in different forms of reporting, some reports are overloaded. Reporting is mainly aimed at satisfying the interests of government regulators and does not meet the needs of other stakeholders. This necessitates the development of modern advanced reporting concepts, taking into account the specifics of universities to meet the needs of a wide range of users.