Conceptual analysis of the role of accounting in optimizing the management of higher education institutions

Abstract

Accounting management in public institutions is essential to ensure financial transparency and operational efficiency. In this article, we explore the evolution of accounting methods within academic institutions, highlighting the growing importance of new approaches such as Enterprise Resource Planning (ERP) and the dematerialization of processes. ERP offers integrated resource management, simplifying financial operations and speeding up transaction processing. They also automate the transfer of data to financial statements, facilitating financial reporting. At the same time, the dematerialization of processes enables paper documents to be converted into electronic versions, making them easier to store and access. By combining these approaches, universities aim to improve their accounting management, promoting coordination between departments, automating recurring tasks, reducing administrative costs and speeding up the generation of accurate financial reports. However, the adoption of these systems requires a gradual transition and appropriate staff training. ERP and dematerialization offer universities the tools to meet the challenges of the higher education sector, strengthening their financial position and their ability to achieve their strategic objectives in an ever-changing environment.

Classification JEL: M41.

Paper type: Theoretical Research