IDEAS home Printed from
   My bibliography  Save this paper

Hochschulen im Umbruch


  • Küpper, Hans-Ulrich


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.

Suggested Citation

  • Küpper, Hans-Ulrich, 2009. "Hochschulen im Umbruch," arqus Discussion Papers in Quantitative Tax Research 74, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Handle: RePEc:zbw:arqudp:74

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:arqudp:74. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.