The relevance of research: The relevance of the problem studied is caused by the acceleration of transition of the Russian economy on an innovative way of development, which depends on the vector of innovative sphere of services and, to a large extent, information and communication services, as well as it is caused by the poor drafting of…

Almost two years into the federal Race to the Top program, states are spending their shares of the $4 billion prize at a snail's pace--a reflection of the challenges the 12 winners face as they try to get ambitious education improvement plans off the ground. Through the end of March, the 11 states and the District of Columbia had spent just 14…

Purpose: The purpose of this paper is to discuss how activity-based costing (ABC) technique can be applied in the context of higher education institutions. It also discusses the obstacles and challenges to the successful implementation of activity-based management (ABM) in the higher education environment. Design/methodology/approach: This paper…