State and prospects of public reporting process by the example of SIHE The National University of «Ostroh Academy»

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Karpovych M.O.

State and prospects of public reporting process by the example of SIHE The National University of «Ostroh Academy»

In this article the current value and the need for presenting the public information by SIHE are reviewed, the need for usage of automatized accounting systems in the context of public reporting is covered, the evaluation of electronic archive was made.

Keywords: SIHE, public information, automation system, software product, social goods, educational product.

В статті розглянуто питання актуальності та необхідності надання публічної інформації ДВНЗ, висвітлено необхідність використання систем автоматизації обліку в контексті публічного звітування, проведено оцінку електронного архіву.

Ключові слова: ДВНЗ, публічна інформація, система автоматизації, програмний продукт, соціальне благо, освітній продукт.

В статье рассмотрены вопросы актуальности и необходимости предоставления публичной информации ДВНЗ, освещены необходимость использования систем автоматизации учета в контексте публичной отчетности, проведена оценка электронном архива.

Ключевые слова: ДВНЗ, публичная информация, система автоматизации, программный продукт, социальное благо, образовательный продукт.

Formulation of the problem. In the reality of the information society, where access to information is taken for granted, a large amount of diverse data and orientation in the information field appear to be an indicator of the viability of the economic agent. In particular, this can be seen by the example of the non-profit SIHE, which produces such kind of specific social goods as education.

Analysis of recent research and publications. Questions of public access to the information of state-financed organizations were investigated by:  V.H.  Pilipchuk identified trends, current condition and prospects of providing public information [5], V.A.  Tkachenko described economic essence of public information [6], K.V.Shurupova examined the legal aspects of regulatory legal acts concerning public access to information [7].

Goal and tasks. Taking into account reasonable problematics, it is possible to formulate the task, which is to explain the need for public reporting of the SIHE National University of Ostroh Academy in the context of regulatory legal acts, reformational processes and increase of competition in the educational market. The goal of this research is to devise ways of improvement of public reporting in SIHE National University of Ostroh Academy.

Summary of the basic material.  The right to access information is one of the fundamental human and civil rights and it expresses democratic political system of Ukrainian society [7].

Basic principles of access to the information are regulated by a large set of regulatory legal acts of different levels and hierarchy. The detailed list of regulatory legal acts is illustrated in Table 1.

Table 1

Hierarchical structure of the regulation of the access to the public information of the Ukrainian SIHE

Level of regulatory legal act Name Characteristic
1 The highest Constitution of Ukraine Provides basic right of information
2 Basic Law of Ukraine On Information Specifies information as economic category and provides enhanced access principles.
3 Law of Ukraine On Access to Public Information Cites interpretation of publicity, principles and methods of access to information
4 Internal

Regulations on access to public information in

SIHE National University of Ostroh Academy

Specifies public information in the context of disclosure on SIHE platform.

Source: constructed by the author on the basis of [1,2,3,4].

Thus, the right of access to the information is related to basic human rights and it is defined in the Constitution and interpreted as: everyone has the right to freely collect, store, use and circulate information orally, in writing or any other way by their own choice [1, p. 34]. The basic level is represented by the Ukrainian laws and specifies information, public information as economic categories.  Information is any facts and/or data that can be stored on physical carrier or displayed in electronic form [7].

Public information is reflected and documented by any means and in any carriers information, which was obtained or created in the course of  performance of legally provided duties by the subjects of authorities, or which is in the possession of the subjects of authorities and other managers of public information [8].

SIHE public information can be viewed in two key aspects: as a necessity which is confirmed by the existing regulatory legal acts, and as a competitive advantage. Detailed description is given in Table 2.

Table 2

Description and examples of public information forms of the Ukrainian SIHE

Name Content of the information Example
1 Financial records The list of financial reports on the status of SIHE Estimate
2 Reporting of Rector Information document worked out on behalf of the SIHE Rector about achievements for the year Report of Rector
3 Foundation documents The regulatory legal acts, which regulate SIHE functioning SIHE status
4 Presence of vacant positions Information about possibility of employment  Regulations on competitions.
5 Information on studying Composite data set on internal studying specifics Rating system, Studying calendar, Regulations on Examination Commission.
6 Tenders Information about purchases based on tenders. The annual procurement plan, communal services payment.
7 Internal regulatory legal acts Information about the internal structure of studying. Regulations on the department, the legal office etc.

Source: constructed by the author on the basis of [10].

Thus, SIHE public information is presented through quite extensive document structure with different purposes. The focus should be made on the financial records, since they specify the financial income and SIHE status in reporting period. The financial record of SIHE in the context of public information is a plan of financial resources usage, in other words, an estimate. For March 2016, SIHE National University of Ostroh Academy provides the appropriate level of access to information and knowledge by citizens and privies. The system of access to public information SIHE of Ostroh Academy is implemented through the official web resource of the institution [10]. The status can be assessed as very positive, because, if properly used, platform allows to provide and satisfy the highest demands to access information, including:

  • actuality;
  • fullness;
  • comparability;

However, public information on the official resource, especially financial records, do not fully comply with the principle of periodicity, for instance, the Estimate is given only for one accounting period. To adequately assess and compare the financial performance dynamics the minimum information must be taken at least for three studied periods [7]. The financial reports, except for the estimate, also have some disadvantages in the generation of public access. To the already covered frequency problem the problem of actuality was added, actual reports from 2014.

Examination of public information is closely connected with the concept of secret or is not to be published information. In addition to information that is publicly available, SIHE creates a database of non-public character, for example:

  • The information which is not displayed or cannot be displayed;
  • Information of internal correspondence and correspondence with the authorities;
  • Personal data of employees and students;
  • Some internal reporting forms;
  • Reports of internal inspections;
  • Primary documentation;
  • Reports about the State Financial Inspection of Ukraine (hereinafter – SFI) inspection [10].

Furthermore, the SIHE National University of Ostroh Academy on the platform of official website produces information request mechanism (letters and email request form, for physical and juridical person). This mechanism allows regulate the public information provision and collaborate directly with external information user on a case-by-case basis.

Handling with public information and request responses is assigned to the Public Relations Department of the University. We believe that this structure has such serious drawback as a lack of regular unit, accounting officer, who is a competent person in the financial aspects, so far as much of public information is of a financial nature. We offer three solutions for this problem:

  • to staff the Public Relations Department with accounting officer or entity that has full access to financial records;
  • to establish an accurate requests exchange by using the mechanism of corporate mail between workers, accounting department and the Public Relations Department;
  • to form an accounting consulting department that will directly deal with advising and answering requests to internal and external users.

We believe that the creation of a new accounting department will ensure maximum performance and efficiency levels and fully satisfy the needs of the public financial information masses forming. It is advisable to name the new department as financial-service and name the initial staff as one full-time employees. The new accounting structure is shown in Fig. 1.Снимок

Fig. 1. The hierarchical structure of financial-service department of SIHE National University of Ostroh Academy

Source: constructed by the author on the basis of [10].

Thus, the new financial service department enables the redistribution of public reporting obligations, ensures stable operation of accounting department and decreases the number of unusual tasks.

Furthermore, we believe that the financial records of SIHE must be transformed into electronic form, namely in the archives of financial information as a whole [9]. This norm is an objective requirement of modern times and technologies and can speed up the process of creating and making public information available.

We identified four transformation algorithms of financial data archive. Detailed description is given in Table 3.

Table 3

The presentation and evaluation of transformation algorithms of financial data archive by the example of SIHE National University of Ostrog Academy

The name of the algorithm The content of the algorithm The usage of software products Evaluation**
1 Minimal Do not change the current archive situation Not provided 1/10
2 Moderate To digitize archive in Microsoft environment Excel 4/10
3 Progressive To digitize archive in Parus-Budget automation system environment Parus-Budget 7/10
4 Composite Creating data archive due automation system and to introduce archive in Microsoft environment





*Source: designed by the author.

** on a ten scale, 10 – the best, 1 – the worst.

In our opinion, the composite method will provide the best results, the lowest cost labor terms and provide external users with available forms of data.

Conclusions. The results of the study show that the right of access to the information is related to basic human and civil rights. This norm is provided by the set of regulatory legal acts (from the Constitution of Ukraine to internal orders). The public information is characteristic that is inherent to a large amount of SIHE National University of Ostroh Academy`s information. The educational institution, which was investigated, conducts public reporting on own official resource platform. This information is provided in adequate, but not always current and periodic form. To ensure progressive reporting process, attention should be paid to the electronic archives of financial data and the transformation process of existing data masses in electronic form.   We investigated three ways of redistributing tasks and functions of public reporting and concluded that the creation of financial-service department with personnel to one person is the best option to provide an accurate work process of all SIHE departments. In the context of the research, we offered four algorithms, among which composite algorithm is considered to be the most important for SIHE National University of Ostroh Academy.



  1. Konstytutsiia Ukrainy vid 28 chervnia 1996 r. № 254/96-VR // Vidomosti Verkhovnoi Rady Ukrainy. – – № 30. – S. 141.
  2. Pro informatsiiu: Zakon Ukrainy vid 9 kvitnia 2015 r. [Electronic resource] // Vidomosti Verkhovnoi Rady Ukrainy. – – № 25. – S. 192. – Mode of access : s/show/ 2939-17/.
  3. Pro dostup do publichnoyi informatsiyi: Zakon Ukrainy vid 21.05. 2015. № 2939- VI [Electronic resource] // Vidomosti Verkhovnoi Rady Ukrainy. – – № 32. – S. 314. – Mode of access :
  4. Pravo na dostup do informatsii yak element pravovoho statusu osoby: Roz’iasnennia Ministerstva yustytsii Ukrainy vid 03.05. 2012. [Electronic resource] //– Mode of access :
  5. Pylypchuk V.H. Problemy stanovlennia i rozvytku informatsiinoho zakonodavstva v konteksti yevrointehratsii Ukrainy / V.H. Pylypchuk, V.M. Bryzhko // Informatsiia i pravo. – – № 1 (1). – P. 11–20.
  6. Tkachenko V.A. Ekonomichna informatyka : navch. posib. / V.A. Tkachenko, H.Yu. Pid’ia– chyi, V.A. Riabyk. – Kharkiv : NTU “KhPY””, 2011. –
  7. Shurupova K. V. Pravove rehuliuvannia poriadku dostupu do informatsii [Electronic resource] / K. V. Shurupova // № 1(39). – – Mode of access :
  8. Ofitsiinyi sait Interaktyvnoi bukhhalterii. Analitychni statti. – [Electronic resource]. – Mode of access :
  9. Ofitsiinyi sait zhurnalu Debet- Kredyt. – [Electronic resource]. – Mode of access :
  10. Ofitsiinyi sait DVNZ NAU «Ostrozka akademiia». – [Electronic resource]. – Mode of access :а

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