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Adoption and Use of Management Controls in Higher Education Institutions

In: Incentives and Performance

Author

Listed:
  • Thomas W. Guenther

    (Technische Universität Dresden)

  • Ulrike Schmidt

    (Technische Universität Dresden)

Abstract

Management control systems are formal, routine-based systems which help to maintain or alter organizational activities to increase efficiency and effectiveness. During the last decade the higher education sector faced crucial changes towards more autonomy and self-financing in most countries. Thus, also the management control systems were challenged to be adapted to these environmental changes. This article gives insight into the design of management control systems of 176 higher education institutions in Germany, Austria and Switzerland (response rate 40.9 %). We analyze both the adoption and use of budgeting, planning and reporting instruments, of financial control instruments and of instruments and systems for quality management.

Suggested Citation

  • Thomas W. Guenther & Ulrike Schmidt, 2015. "Adoption and Use of Management Controls in Higher Education Institutions," Springer Books, in: Isabell M. Welpe & Jutta Wollersheim & Stefanie Ringelhan & Margit Osterloh (ed.), Incentives and Performance, edition 127, pages 361-378, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-09785-5_22
    DOI: 10.1007/978-3-319-09785-5_22
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    Cited by:

    1. Luc Salemans & Tjerk Budding, 2022. "Operationalizing public value in higher education: the use of narratives as an alternative for performance indicators," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 337-363, June.
    2. Rossi, Federica & Sengupta, Abhijit, 2022. "Implementing strategic changes in universities’ knowledge exchange profiles: The role and nature of managerial interventions," Journal of Business Research, Elsevier, vol. 144(C), pages 874-887.

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