MODERN APPROACHES TO IMPROVING FIXED ASSET MANAGEMENT IN HIGHER EDUCATION INSTITUTIONS UNDER THE NEW FINANCIAL ACCOUNTING SYSTEM
DOI:
https://doi.org/10.5281/zenodo.21279284Abstract
The transition to a new financial accounting system requires improving fixed asset management
in higher education institutions. This study examines modern approaches to asset recognition, monitoring,
inventory, lifecycle management, digital asset administration, and risk-based internal control using comparative,
systematic, institutional, synthesis, induction, and deduction methods. The findings show that effective fixed
asset management should integrate financial accounting, digital monitoring, internal audit, and performance
evaluation into a unified management framework. The proposed approach contributes to improving the
efficiency, transparency, and sustainability of asset management while supporting the modernization of financial
accounting practices and strengthening public resource management in higher education institutions.
Keywords
fixed asset management; higher education institutions; financial accounting system; public sector accounting; asset lifecycle management; digital asset management; internal control; financial reporting; public financial management; accounting modernization.References
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