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Perspectives on and obstacles to the internal reporting reform at higher education institutions – Case of Bosnia and Herzegovina, Croatia and Slovenia

Higher education institutions are going through a different reform processes that differ from country to country. However, the common challenge of higher education institutions is to assure the financial sustainability and only those institutions that have stable financial structure will be able to fulfil their missions and goals in conditions of limited financial resources. One of very important preconditions for assuring financial sustainability is a high quality reporting system, providing comprehensive and detailed information about all aspects of the activities, performed by an institution of higher education and, especially, its full costs. The objective of the paper is two-fold. On the one hand, its aim is to address reform processes regarding reporting systems at higher education institutions in selected countries ; Bosnia and Herzegovina, Croatia and Slovenia, and on the other hand, to highlight most important obstacles for development of efficient internal reporting systems. The empirical research was conducted in 2016 and data collection was based on the survey method. The questionnaires were sent to all public higher education institutions in Bosnia and Herzegovina, Croatia and Slovenia. The results of research have shown that, even though there is a positive perception regarding the need to improve existing internal reporting systems, there are significant differences in obstacles for development of efficient internal reporting systems in observed countries.

internal reporting ; higher education institutions ; reform ; management ; obstacles

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