Hochschulrechnung auf der Basis von doppelter Buchführung und HGB?

Hans-Ulrich Küpper
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Hans-Ulrich Küpper: Universität München

Schmalenbach Journal of Business Research, 2000, vol. 52, issue 4, 348-369

Abstract: Summary International competition forces German universities to reconsider their structures. Unlike in earlier discussions the focus is now on the change of their management systems. Some provincial governments even introduced double-entry bookkeeping with balance sheets and income statements for their state universities. Herewith, they intend to apply the rules of commercial law (HGB) to the university’s financial accounting system. The paper shows that the characteristics of universities, and their objectives in research and higher education prevent a correct income statement. As long as universities don’t pursue a profit goal the result of a doubleentry bookkeeping system will differ from the result for a profit organization. Therefore, a specific financial accounting system for universities is necessary. The paper suggests a modified system consisting of three parts, i. e. a balance sheet, and statements of change for both, financial and non-financial assets.

Date: 2000
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DOI: 10.1007/BF03372621

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