Effectiveness of Accounting Policies of Higher Education Institutions with Financial Autonomy

This paper explores the concept of accounting policy effectiveness and the development of an indicator system for measuring the effectiveness of accounting policies in public higher education institutions with financial autonomy. In this context, the authors reviewed specialized literature from open-access databases and conducted a content analysis of publicly disclosed accounting policies, as well as those attached to students’ internship reports, applying critical thinking and professional reasoning methods. The scientific results are materialized into a framework of indicators aimed at addressing the challenges of quantifying the effectiveness of accounting policies in financially autonomous higher education institutions.