Adoption and use of management controls in higher education institutions.

Autor/inn/en	Guenther, Thomas W.; Schmidt, Ulrike
Titel	Adoption and use of management controls in higher education institutions.
Quelle	Aus: Welpe, Isabell M. (Hrsg.); Wollersheim, Jutta (Hrsg.); Ringelhan, Stefanie (Hrsg.); Osterloh, Margit (Hrsg.): Incentives and performance. Governance of research organizations. Cham [u.a.]: Springer (2015) S. 361-378 PDF als Volltext Link als defekt meldenVerfügbarkeit
Sprache	englisch
Dokumenttyp	online; gedruckt; Sammelwerksbeitrag
ISBN	978-3-319-09784-8; 978-3-319-09785-5
DOI	10.1007/978-3-319-09785-5_22
Schlagwörter	Staat; Hochschule; Hochschulsystem; Verwaltung; Ausland; Schweiz; Österreich
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. (HRK / Abstract übernommen).
Erfasst von	Hochschulrektorenkonferenz, Bonn
Update	2015/4