Managing a University From Its Revenue Perspective - Empirical Illustration of Poznan University of Economics

Marek Cieślak , Remigiusz Napiecek


The concept of higher education development allowing universities to make full contribution to the Lisbon Strategy, assumes an increased competitiveness of European universities. Such increase should result in making them more attractive to students, improving teaching quality, and finally ensuring higher levels of research and innovation. Universities will not become innovative and responsive to change unless they are given real autonomy and accountability. This requires new internal governance systems based on strategic priorities and on professional management of human resources, investment, and administrative procedures. The purpose of this paper is to evaluate the relationship between education and scientific activities of universities. The said interrelation was analyzed both from the perspective of the university’s main sources of revenues (i.e., subsidies), as well as from the perspective of financial results generated by the university’s internal units. The paper’s objective determines the choice of research methods, based on critical, comparative, and descriptive analysis. The paper contains elements of deductive reasoning. The authors’ analysis showed a strongly negative correlation of research performance to educational performance. The structure of algorithms used to calculate the subsidy paid to a given university may suggest a negative correlation between its revenues from educational activity and those from research. However, by analyzing the variability of revenues vis-a-vis the main components of algorithms used to calculate the subsidy one can conclude that revenues from research and from education are not interrelated. This lack of any relationship could be explained by considerable inertia of the subsidies. Changes in key algorithm components do not have a proportional effect on the amount of available subsidy.
Author Marek Cieślak (WZ / KR)
Marek Cieślak,,
- Department of Accounting
, Remigiusz Napiecek (WZ / KR)
Remigiusz Napiecek,,
- Department of Accounting
Journal series Management Studies, ISSN 2328-2185, (0 pkt)
Issue year2014
Publication size in sheets0.8
Keywords in Englishuniversity, revenues, educational activity, research activity, correlation
Languageen angielski
Score (nominal)5
Score sourcejournalList
ScoreMinisterial score = 0.0, 18-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 5.0, 18-12-2019, ArticleFromJournal
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