Report on the innovation capital of higher education institutions: Prospects for formation and analytical focus

Subject. This article discusses the current areas of concern related to the methodology of forming information about the innovation capital of higher education institutions. Objectives. The article aims to develop theoretical provisions and practical recommendations for improving the formation of accounting and analytical information on the innovation capital of higher education institutions and its use in the management system of these organizations. Methods. For the study, I used the methods of systematization, analysis, comparison, and generalization, as well as correlational and regression analysis. Results. The article presents the author-developed model of the Report on Innovation Capital, defines the principles of its formation and content elements, the set of components of innovation capital, and presents the results of the testing of the proposed structure and content of this Report. Conclusions and Relevance. The article concludes that there is a need for the formation of a Report on Innovation Capital in order to provide reliable, timely, and useful information about the innovative activities of Russian universities, which can help higher education institutions present transparent and accessible information on the effectiveness of the use of existing innovation capital, and expand the information field for interaction with many external and internal users of reporting. The results obtained can be used in the accounting practice of higher education institutions in Russia to improve the process of forming and disclosing information about innovative activities and their results.