Skip to main content

2018 | OriginalPaper | Buchkapitel

15. Performance-Based Funding and Internal Resource Allocation: The Case of Italian Universities

verfasst von : Andrea Francesconi, Enrico Guarini

Erschienen in: Outcome-Based Performance Management in the Public Sector

Verlag: Springer International Publishing

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

Management literature has emphasized the importance of performance measurement systems (PMS) that are consistent with the organization’s context and strategy. However, little attention has been paid to factors that explain the design of PMS not adequately reflecting an organization’s business model. We use the case of Italian universities to highlight how performance-based funding impacts resource allocation systems of faculty positions to academic departments. The findings show a variety of PMS in use. Differences across systems arise from different strategies and priorities. We have limited evidence that the systems’ features can explain the disparities in research performance and funding, which suggest that part of the explanation may reside in the size of the organization or in the power of academic disciplines.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Fußnoten
1
To maintain anonymity, the university names have been replaced by letters.
 
Literatur
Zurück zum Zitat Amigoni, F. (1992). Planning management control systems. In C. Emmanuel, D. Otley, & K. Merchant (Eds.), Readings in accounting for management control, part one (pp. 174–185). London: Chapman & Hall. Amigoni, F. (1992). Planning management control systems. In C. Emmanuel, D. Otley, & K. Merchant (Eds.), Readings in accounting for management control, part one (pp. 174–185). London: Chapman & Hall.
Zurück zum Zitat Argyris, C., & Schon, D. A. (1996). Organizational learning II: Theory and practice. Reading, MA: Addison Wesley. Argyris, C., & Schon, D. A. (1996). Organizational learning II: Theory and practice. Reading, MA: Addison Wesley.
Zurück zum Zitat Behn, R. D., & Kant, P. A. (1999). Strategies for avoiding the pitfalls of performance contracting. Public Productivity and Management Review, 22, 470–489.CrossRef Behn, R. D., & Kant, P. A. (1999). Strategies for avoiding the pitfalls of performance contracting. Public Productivity and Management Review, 22, 470–489.CrossRef
Zurück zum Zitat Berry, A., Coad, A., Harris, E., Otley, D., & Stringer, C. (2009). Emerging themes in management control: A review of recent literature. The British Accounting Review, 41(1), 2–20.CrossRef Berry, A., Coad, A., Harris, E., Otley, D., & Stringer, C. (2009). Emerging themes in management control: A review of recent literature. The British Accounting Review, 41(1), 2–20.CrossRef
Zurück zum Zitat Bevan, G., & Hood, C. (2006). What’s measured is what matters: Targets and gaming in the British health care sector. Public Administration, 84, 517–538.CrossRef Bevan, G., & Hood, C. (2006). What’s measured is what matters: Targets and gaming in the British health care sector. Public Administration, 84, 517–538.CrossRef
Zurück zum Zitat Bouckaert, G., & Balk, W. (1991). Public productivity measurement; diseases and cures. Public Productivity and Management Review, 15, 229–235.CrossRef Bouckaert, G., & Balk, W. (1991). Public productivity measurement; diseases and cures. Public Productivity and Management Review, 15, 229–235.CrossRef
Zurück zum Zitat Bouckaert, G., & Halligan, J. (2008). Managing performance: International comparisons. London: Routledge. Bouckaert, G., & Halligan, J. (2008). Managing performance: International comparisons. London: Routledge.
Zurück zum Zitat Bower, J. L. (1970). Managing the resource allocation process: A study of corporate planning and investment. Boston, MA: Harvard Business School, Division of Research. Bower, J. L. (1970). Managing the resource allocation process: A study of corporate planning and investment. Boston, MA: Harvard Business School, Division of Research.
Zurück zum Zitat Bower, J. L., & Gilbert, C. (2005). From resource allocation to strategy. Oxford: Oxford University Press. Bower, J. L., & Gilbert, C. (2005). From resource allocation to strategy. Oxford: Oxford University Press.
Zurück zum Zitat Brignall, S., & Modell, S. (2000). An institutional perspective on performance measurement and management in the “New Public Sector”. Management Accounting Research, 11, 281–306.CrossRef Brignall, S., & Modell, S. (2000). An institutional perspective on performance measurement and management in the “New Public Sector”. Management Accounting Research, 11, 281–306.CrossRef
Zurück zum Zitat Burgelman, R. A. (1983). Corporate entrepreneurship and strategic management: Insights from a process study. Management Science, 29(12), 1349–1364.CrossRef Burgelman, R. A. (1983). Corporate entrepreneurship and strategic management: Insights from a process study. Management Science, 29(12), 1349–1364.CrossRef
Zurück zum Zitat Burke, J. C. (2002). Funding public colleges and universities for performance: Popularity, problems, and prospects. Albany, NY: Rockefeller Institute Press. Burke, J. C. (2002). Funding public colleges and universities for performance: Popularity, problems, and prospects. Albany, NY: Rockefeller Institute Press.
Zurück zum Zitat Burke, J. C. (2005). The three corners of the accountability triangle: Serving all submitting to none. In J. C. Burke (Ed.), Achieving accountability in higher education (pp. 296–324). San Francisco, CA: Jossey Bass. Burke, J. C. (2005). The three corners of the accountability triangle: Serving all submitting to none. In J. C. Burke (Ed.), Achieving accountability in higher education (pp. 296–324). San Francisco, CA: Jossey Bass.
Zurück zum Zitat Burke, J. C., & Modarresi, S. (2000). To keep or not to keep performance funding: Signals from stakeholders. The Journal of Higher Education, 71(4), 432–453.CrossRef Burke, J. C., & Modarresi, S. (2000). To keep or not to keep performance funding: Signals from stakeholders. The Journal of Higher Education, 71(4), 432–453.CrossRef
Zurück zum Zitat Burke, J. C., & Serban, A. M. (1997). Performance funding and budgeting for public higher education: Current status and future prospects. Albany, NY: Rockefeller Institute of Government. Burke, J. C., & Serban, A. M. (1997). Performance funding and budgeting for public higher education: Current status and future prospects. Albany, NY: Rockefeller Institute of Government.
Zurück zum Zitat Chenhall, R. (2007). Theorising contingencies in management control research. In C. S. Chapman, A. Hopwood, & M. D. Shields (Eds.), Handbook of management accounting research (pp. 163–206). Oxford: Elsevier. Chenhall, R. (2007). Theorising contingencies in management control research. In C. S. Chapman, A. Hopwood, & M. D. Shields (Eds.), Handbook of management accounting research (pp. 163–206). Oxford: Elsevier.
Zurück zum Zitat De Bruijn, H. (2002). Performance measurement in the public sector: Strategies to cope with the risks of performance measurement. The International Journal of Public Sector Management, 15(7), 578–594.CrossRef De Bruijn, H. (2002). Performance measurement in the public sector: Strategies to cope with the risks of performance measurement. The International Journal of Public Sector Management, 15(7), 578–594.CrossRef
Zurück zum Zitat Dearden, J. (1971). What’s wrong with your financial control system (pp. 27–35). Paris: European Business. Dearden, J. (1971). What’s wrong with your financial control system (pp. 27–35). Paris: European Business.
Zurück zum Zitat Dougherty, K. J., & Reddy, V. (2013). Performance funding for higher education: What are the mechanisms, what are the impacts?. San Francisco, CA: Jossey-Bass. Dougherty, K. J., & Reddy, V. (2013). Performance funding for higher education: What are the mechanisms, what are the impacts?. San Francisco, CA: Jossey-Bass.
Zurück zum Zitat Dougherty, K.J., & Hong, E. (2006). Performance accountability as imperfect panacea: The community college experience. In T. Bailey & V.S. Morest (Eds.), Defending the community college equity agenda (pp. 51–86). Baltimore, MD: John Hopkins University Press. Dougherty, K.J., & Hong, E. (2006). Performance accountability as imperfect panacea: The community college experience. In T. Bailey & V.S. Morest (Eds.), Defending the community college equity agenda (pp. 51–86). Baltimore, MD: John Hopkins University Press.
Zurück zum Zitat Eisenhardt, K. M. (1989). Building theories from case study research. The Academy of Management Review, 14(4), 532–550. Eisenhardt, K. M. (1989). Building theories from case study research. The Academy of Management Review, 14(4), 532–550.
Zurück zum Zitat Ferreira, A., Otley, D. (2010). Design and use of management control systems: An analysis of the interaction between design misfit and intensity of use, Working paper, Chartered Institute of Public Finance and Accountancy, London: CIPFA. Ferreira, A., Otley, D. (2010). Design and use of management control systems: An analysis of the interaction between design misfit and intensity of use, Working paper, Chartered Institute of Public Finance and Accountancy, London: CIPFA.
Zurück zum Zitat Galbraith, J. R. (1977). Organisational design. Reading, MA: Addison-Wesley. Galbraith, J. R. (1977). Organisational design. Reading, MA: Addison-Wesley.
Zurück zum Zitat Govindarajan, V., & Fisher, J. (1990). Strategy, control systems, and resource sharing: Effects on business-unit performance. Academy of Management Journal, 33, 259–285.CrossRef Govindarajan, V., & Fisher, J. (1990). Strategy, control systems, and resource sharing: Effects on business-unit performance. Academy of Management Journal, 33, 259–285.CrossRef
Zurück zum Zitat Geuna, A., & Martin, B. R. (2003). University research evaluation and funding: An international comparison. Minerva, 41(4), 277–304.CrossRef Geuna, A., & Martin, B. R. (2003). University research evaluation and funding: An international comparison. Minerva, 41(4), 277–304.CrossRef
Zurück zum Zitat Harnisch, T. (2011). Performance based funding: A re-emerging strategy in public higher education financing. Higher Education Policy Brief. Washington, DC: American Association of State Colleges. Harnisch, T. (2011). Performance based funding: A re-emerging strategy in public higher education financing. Higher Education Policy Brief. Washington, DC: American Association of State Colleges.
Zurück zum Zitat Huber, G. F. (1991). Organizational learning: The contributing process and the literatures. Organization Science, 2(1), 88–115.CrossRef Huber, G. F. (1991). Organizational learning: The contributing process and the literatures. Organization Science, 2(1), 88–115.CrossRef
Zurück zum Zitat Jacobs, K., Marcon, G., & Witt, D. (2004). Cost and performance information for doctors: An international comparison. Management Accounting Research, 15(3), 337–354.CrossRef Jacobs, K., Marcon, G., & Witt, D. (2004). Cost and performance information for doctors: An international comparison. Management Accounting Research, 15(3), 337–354.CrossRef
Zurück zum Zitat Jones, D. P. (2012). Performance funding: From idea to action. Washington, DC: Complete College America. Jones, D. P. (2012). Performance funding: From idea to action. Washington, DC: Complete College America.
Zurück zum Zitat Jongbloed, B. (2001). Performance based funding in higher education: an international review, Working paper no. 35, Monash University, ACER, Centre for the Economics of Education and Training. Jongbloed, B. (2001). Performance based funding in higher education: an international review, Working paper no. 35, Monash University, ACER, Centre for the Economics of Education and Training.
Zurück zum Zitat Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive Performance. Harvard Business Review, 58(1), 686–705. Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive Performance. Harvard Business Review, 58(1), 686–705.
Zurück zum Zitat Kaplan, R. S., & Norton, D. P. (2001). The strategy-focused organization. Strategy and Leadership, 29(3), 41–42. Kaplan, R. S., & Norton, D. P. (2001). The strategy-focused organization. Strategy and Leadership, 29(3), 41–42.
Zurück zum Zitat Lawson, R., Stratton, W., & Hatch, T. (2003). The benefits of a scorecard system. CMA Management, 77(4), 24–26. Lawson, R., Stratton, W., & Hatch, T. (2003). The benefits of a scorecard system. CMA Management, 77(4), 24–26.
Zurück zum Zitat Layzel, D. T. (1999). Linking performance to funding outcomes at the state level for public institutions of higher education: Past, present, and future. Research in Higher Education, 40(2), 233–246.CrossRef Layzel, D. T. (1999). Linking performance to funding outcomes at the state level for public institutions of higher education: Past, present, and future. Research in Higher Education, 40(2), 233–246.CrossRef
Zurück zum Zitat Liefner, I. (2003). Funding, resource allocation and performance in higher education systems. Higher Education, 46(4), 469–489.CrossRef Liefner, I. (2003). Funding, resource allocation and performance in higher education systems. Higher Education, 46(4), 469–489.CrossRef
Zurück zum Zitat Lynch, R. L., & Cross, K. F. (1991). Measure up!: Yardsticks for continuos improvement. Cambridge, MA: Blackwell. Lynch, R. L., & Cross, K. F. (1991). Measure up!: Yardsticks for continuos improvement. Cambridge, MA: Blackwell.
Zurück zum Zitat Maltz, A. C., Shenhar, A. J., & Reily, R. R. (2003). Beyond the balance scorecard: Refining the search for organizational success measures. Long Range Planning, 36(2), 187–204.CrossRef Maltz, A. C., Shenhar, A. J., & Reily, R. R. (2003). Beyond the balance scorecard: Refining the search for organizational success measures. Long Range Planning, 36(2), 187–204.CrossRef
Zurück zum Zitat Massy, W. F. (Ed.). (1996). Resource allocation in higher education. Ann Arbor, MI: University of Michigan Press. Massy, W. F. (Ed.). (1996). Resource allocation in higher education. Ann Arbor, MI: University of Michigan Press.
Zurück zum Zitat McDonnel, L. M., & Elmore, R. F. (1987). Getting the job done: Alternative policy instruments. Educational Evaluation and Policy Analysis, 9(2), 133–152.CrossRef McDonnel, L. M., & Elmore, R. F. (1987). Getting the job done: Alternative policy instruments. Educational Evaluation and Policy Analysis, 9(2), 133–152.CrossRef
Zurück zum Zitat Moynihan, D. P. (2009). Through a glass, darkly. Understanding the effects of performance regimes. Public Performance & Management Review, 32(4), 592–603.CrossRef Moynihan, D. P. (2009). Through a glass, darkly. Understanding the effects of performance regimes. Public Performance & Management Review, 32(4), 592–603.CrossRef
Zurück zum Zitat Moynihan, D.P. (2008). The Dynamics of Performance Management: Constructing Information and Reform. Washington DC: Georgetown University Press. Moynihan, D.P. (2008). The Dynamics of Performance Management: Constructing Information and Reform. Washington DC: Georgetown University Press.
Zurück zum Zitat Moynihan, D., & Ingraham, P. (2004). Integrative leadership in the public sector: A model of performance information use. Administration and Society, 36(4), 427–453.CrossRef Moynihan, D., & Ingraham, P. (2004). Integrative leadership in the public sector: A model of performance information use. Administration and Society, 36(4), 427–453.CrossRef
Zurück zum Zitat Neely, A. (2005). The evolution of performance measurement research: Developments in the last decade and a research agenda for the next. International Journal of Operations & Production Management, 25(12), 1264–1277.CrossRef Neely, A. (2005). The evolution of performance measurement research: Developments in the last decade and a research agenda for the next. International Journal of Operations & Production Management, 25(12), 1264–1277.CrossRef
Zurück zum Zitat Neely, A., Gregory, M., & Platts, K. (2005). Performance measurement system design: A literature review and research agenda. International Journal of Operations & Production Management, 25(12), 1228–1263.CrossRef Neely, A., Gregory, M., & Platts, K. (2005). Performance measurement system design: A literature review and research agenda. International Journal of Operations & Production Management, 25(12), 1228–1263.CrossRef
Zurück zum Zitat Otley, D. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413–428.CrossRef Otley, D. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413–428.CrossRef
Zurück zum Zitat Osborne, D., & Gaebler, T. (1992). Reinventing government. New York: Penguin Books. Osborne, D., & Gaebler, T. (1992). Reinventing government. New York: Penguin Books.
Zurück zum Zitat Osborne, D., & Plastrik, P. (2000). The reinventors filedbook: Tools for transforming your government. San Francisco, CA: Jossey-Bass. Osborne, D., & Plastrik, P. (2000). The reinventors filedbook: Tools for transforming your government. San Francisco, CA: Jossey-Bass.
Zurück zum Zitat Ouchi, W. G. (1979). A conceptual framework for the design of organisational control mechanisms. Management Science, 25(9), 833–848.CrossRef Ouchi, W. G. (1979). A conceptual framework for the design of organisational control mechanisms. Management Science, 25(9), 833–848.CrossRef
Zurück zum Zitat Paranjiape, B., Rossiter, M., & Pantano, V. (2006). Performance measurement systems: Successes, failures and future—a review. Measuring Business Excellence, 10(3), 4–14.CrossRef Paranjiape, B., Rossiter, M., & Pantano, V. (2006). Performance measurement systems: Successes, failures and future—a review. Measuring Business Excellence, 10(3), 4–14.CrossRef
Zurück zum Zitat Pidd, M. (2005). Perversity in public service performance measurement. International Journal of Productivity and Performance Management, 54(5/6), 482–493.CrossRef Pidd, M. (2005). Perversity in public service performance measurement. International Journal of Productivity and Performance Management, 54(5/6), 482–493.CrossRef
Zurück zum Zitat Simons, R. (1992). The role of management control systems in creating competitive advantage: New perspectives. In C. Emmanuel, D. Otley, & K. Merchant (Eds.), Readings in accounting for management control (pp. 622–645). London: International Thomson Business Press. Simons, R. (1992). The role of management control systems in creating competitive advantage: New perspectives. In C. Emmanuel, D. Otley, & K. Merchant (Eds.), Readings in accounting for management control (pp. 622–645). London: International Thomson Business Press.
Zurück zum Zitat Simons, R. (2000). Performance measurement and control systems for implementing strategy. Englewood Cliffs, NJ: Prentice Hall. Simons, R. (2000). Performance measurement and control systems for implementing strategy. Englewood Cliffs, NJ: Prentice Hall.
Zurück zum Zitat Smith, P. (1995). On the unintended consequences of publishing performance data in the public sector. International Journal of Public Administration, 18, 277–310.CrossRef Smith, P. (1995). On the unintended consequences of publishing performance data in the public sector. International Journal of Public Administration, 18, 277–310.CrossRef
Zurück zum Zitat Stake, R. E. (1995). The art of case study research. Thousand Oaks, CA: Sage. Stake, R. E. (1995). The art of case study research. Thousand Oaks, CA: Sage.
Zurück zum Zitat Tosi, H. R., Jr., & Slocum, J. W. (1984). Contingency theory: Some suggested directions. Journal of Management, 10, 9–26.CrossRef Tosi, H. R., Jr., & Slocum, J. W. (1984). Contingency theory: Some suggested directions. Journal of Management, 10, 9–26.CrossRef
Zurück zum Zitat Van Dooren, W., Bouckaert, G., & Halligan, J. (2015). Performance management in the public sector. London: Routledge. Van Dooren, W., Bouckaert, G., & Halligan, J. (2015). Performance management in the public sector. London: Routledge.
Zurück zum Zitat Wagoner, B., Neely, A. D., & Kennerley, M. P. (1999). The forces that shape organizational performance measurement systems: An interdisciplinary review. International Journal of Production Economics, 60–61(3), 53–60.CrossRef Wagoner, B., Neely, A. D., & Kennerley, M. P. (1999). The forces that shape organizational performance measurement systems: An interdisciplinary review. International Journal of Production Economics, 60–61(3), 53–60.CrossRef
Zurück zum Zitat Yin, R. K. (1994). Case study research: Design and methods. Thousand Oaks, CA: Sage. Yin, R. K. (1994). Case study research: Design and methods. Thousand Oaks, CA: Sage.
Metadaten
Titel
Performance-Based Funding and Internal Resource Allocation: The Case of Italian Universities
verfasst von
Andrea Francesconi
Enrico Guarini
Copyright-Jahr
2018
DOI
https://doi.org/10.1007/978-3-319-57018-1_15

Premium Partner