Performance measurement and management in German universities

Abstract

Purpose

German universities (GU) require an active control to ensure fulfillment of the strategic goals and to strengthen their competitiveness against other national and international institutions for higher education. Implementing a performance measurement and management (PMM) is one possible way of achieving this. But, the instrument has not yet arrived in GU. Therefore, this chapter describes the specific requirements for implementation of PMM in a GU.

Methodology/approach

With the intention to deeply understand processes, structures and decisions, and in order to derive the necessary transformations for PMM in GU as well as to contribute profound recommendation for an appropriate implementation of PMM in GU we investigated a GU using a case study design. Hence, the case university, which illustrates phenomena in real-world context.

Findings

The findings of the case study are threefold. First, the traditional categories of PMM are inadequate for GU and have to be adapted to the specific requirements of every university. Second, performance measures differ from those in companies concerning addressees, complexity of data supply, and goal conflicts. Third, the basic principle of controllability is not valid for GU. These differences to PMM systems in business companies have to be considered during implementation of PMM in universities and highlight needfulness of transformations.

Citation

Geiger, R. and Aschenbrücker, A. (2014), "Performance measurement and management in German universities", Performance Measurement and Management Control: Behavioral Implications and Human Actions (Studies in Managerial and Financial Accounting, Vol. 28), Emerald Group Publishing Limited, Leeds, pp. 337-363. https://doi.org/10.1108/S1479-351220140000028023