Accounting for the productive university model for strategic asset management in higher education institutions and its role in achieving financial sustainability
Abstract
The study aimed to define the importance of accounting for the producing university and its relationship to the management of strategic assets in order to achieve financial sustainability through managing the strategic assets of the target university. The general state of the state for the next three years and increasing the human cadres in university staff after employing holders of higher degrees, which calls for searching for additional sustainable financial resources and exploiting the increase in the number of female boxers holding higher degrees. The study also aimed to address the intellectual foundations of the productive university and find a relationship between it and strategic asset management In order to achieve financial sustainability, as well as introducing the concept of strategic asset management in Iraqi universities and the possibility of demonstrating this model. The study used the descriptive approach for its suitability to its objectives. In the application aspect, the study relied on a model to be applied to the financial statements of the Technical Institute / Kut, in which it showed the amount of money that the university could obtain by simply exploiting the strategic assets. The study ended with a set of results, on which a set of recommendations were based, which can be To assist in the transformation of Iraqi universities into productive universities and achieve its financial sustainability, including: Establishing a specialized department for the management of strategic assets for universities managed by a cadre specialized in financial management. Funds to carry out repairs and maintenance of physical and technical assets; And the implementation of professional development processes, the protection of intellectual property rights of human assets and the development of relations and partnerships between the university and the corresponding and non-corresponding institutions. For strategic assets due to the lack of a clear vision for the exploitation of these assets and the inadequacy of some laws and instructions that no longer simulate the challenges facing the education process in Iraq..
Keywords
accounting for the producing university, strategic asset management, financial sustainability..Metrics