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Das baden-württembergische Modell der Mittelvergabe an Universitäten — aus betriebswirtschaftlicher Sicht betrachtet

Author

Listed:
  • Ernst Troßmann

    (Lehrstuhl Controlling der Universität Hohenheim)

  • Alexander Baumeister

    (Lehrstuhl Controlling der Universität Hohenheim)

Abstract

Zusammenfassung Ziel dieses Beitrags ist es, mögliche Steuerungswirkungen von Systemen leistungsorientierter universitärer Mittelverteilung am Beispiel des baden-württembergischen Ansatzes zu analysieren. Hierzu werden zunächst Zielsetzungen und generelle Anforderungen einer leistungsorientierten Mittelverteilung formuliert. In Fallbeispielen werden ihnen die Auswirkungen möglicher universitärer Handlungspolitiken gegenübergestellt, um systembedingte Fehlanreize zu verdeutlichen und Ausgestaltungsempfehlungen zu geben. Im Mittelpunkt der Analyse stehen mit der Effizienz, Beeinflussbarkeit der Bemessungsgrundlage und Anreizkompatibilität zentrale Gestaltungsmerkmale von Belohnungssystemen, die hier eine outputorientierte Budgetierung unterstützen sollen.

Suggested Citation

  • Ernst Troßmann & Alexander Baumeister, 2007. "Das baden-württembergische Modell der Mittelvergabe an Universitäten — aus betriebswirtschaftlicher Sicht betrachtet," Schmalenbach Journal of Business Research, Springer, vol. 59(4), pages 418-446, June.
    • Handle: RePEc:spr:sjobre:v:59:y:2007:i:4:d:10.1007_bf03371705
    DOI: 10.1007/BF03371705
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    References listed on IDEAS

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    2. HOLMSTROM, Bengt, 1979. "Moral hazard and observability," LIDAM Reprints CORE 379, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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    More about this item

    Keywords

    I22; M10; M40;
    All these keywords.

    JEL classification:

    • I22 - Health, Education, and Welfare - - Education - - - Educational Finance; Financial Aid
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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