Hochschulen im Umbruch

Hans-Ulrich Küpper

No 74, arqus Discussion Papers in Quantitative Tax Research from arqus - Arbeitskreis Quantitative Steuerlehre

Abstract: In the aftermath of 1968, there was an intensive process to change German universities towards more democracy. In the 90ies, a new process of reforms started, but in quite another direction. International competition forces German universities to reform their structures again. In contrast to earlier discussions, a change of their management systems is now brought into focus. One important goal of the "reform 2000" is an increase in efficiency. Economic concepts and management instruments thus gained high significance. They are introduced at two governance levels, the relationships between the state (as the owner of the most universities) and the universities on the one hand, and the relationships within the universities at the other. Politicians are keen to accord the universities more autonomy. Therefore, modern control systems of budgeting and management by objectives have been introduced. Within the universities, the presidents and deans got more power; they are provided with modern board systems with internal and external directors. It is recognized that strategic planning is necessary for a university in order to define and to find their specific position in research and higher education. Especially modern information systems are required. Special data warehouse systems for universities have been developed. Financial and management accounting systems have to be adapted to the characteristics of universities and their specific objectives in research and higher education. So, economic instruments seem to be necessary for efficient universities, but they must be oriented at their specific conditions and goals.

Date: 2009
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