Pogosyan N.V. Management Accounting of a Regional University in Realization of Additional Professional Education Programs (Exemplified by Rostov Region)

Natella  V.  Pogosyan
Southern Federal University, Rostov-on-Don, Russian Federation

Abstract. The article suggests the structure of management accounting of a regional university realizing professional development and retraining programs, using the example of the Rostov region. When forming the management accounting structure, the author presents the demand for additional professional education programs, which determines current trends in the choice of educational activities. The author found that the local population is eager to get a new profession or develop a skill within the framework of short-term educational programs. The analysis of the available theoretical framework in relation to the Rostov region revealed and justified the specifics of the demand for professional development and retraining in a short time. The prerequisites for short-term educational activities within the framework of additional professional education are the interest in better working conditions in priority sectors of the economy, the shortage of highly specialized professionals, the demand of the national economy, and the specifics of the professional activities of individual employees. Based on the results of the demand and its justification, it became possible to form a management accounting structure for a regional university, the value of which is the relationship between the educational and financial components of the university’s activities, close to the specifics of the Rostov region’s labor market. Among the assumed risks for the implementation of the suggested management accounting structure, the possibility of effective implementation of professional development and retraining programs being caused by changes in educational policy at the national level in favor of universities was found. The introduction of management accounting in the suggested form is subject to adaptation in the context of the demand for short-term professional development and retraining programs in the Rostov region. The value of the management accounting structure is the ability to focus on reliable sources of information, predictability of income and expenses, and operational monitoring of the effectiveness of the educational programs offered by the university in close connection with the real demand for them.
Key words: management accounting, regional university, professional development, retraining, additional professional education, government order, regional economy, demand, labor market, socio-economic development.
Citation. Pogosyan N.V., 2026. Management Accounting of a Regional University in Realization of Additional Professional Education Programs (Exemplified by Rostov Region). Regionalnaya ekonomika. Yug Rossii [Regional Economy. South of Russia], vol. 14, no. 1, pp. 164-171. (in Russian). DOI: https://doi.org/10.15688/re.volsu.2026.1.16

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