Die Konzeption einer für staatliche Hochschulen erweiterten Balanced Scorecard zur Abbildung der Wirtschaftlichkeit – dargestellt am Beispiel Nordrhein-Westfalens

When in 2006 the „Hochschulfreiheitsgesetz“ and in 2014 the “Hochschulzukunftsgesetz” we⁠re passed, North Rhine-Westphalia‘s public universities were forced to far-reaching and substantial changes. Due to stagnating budgets in relation to student enrolments at almost all the universities in the federal state and the changeover from government accounting to commercial accounting methods, policy and administrative departments have increasingly focused on using their financial resources more efficiently. However, before it is possible to confirm that these resources are being spent wisely, efficiency first has to be defined within the context of all the self-imposed targets in research and teaching.