Reference Modeling for Higher Education Budgeting: Applying the H2 Toolset for Conceptual Modeling of Performance-Based
The Higher Education (HE) sector has gained remarkable economic importance worldwide. There is a huge amount of institutions competing in this dynamically evolving market. Emerging concepts like new public management advise to organize HE institutions as
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Liechtenstein University, Fürst-Franz-Josef-Strasse, 9490 Vaduz, Principality of Liechtenstein {jan.vom.brocke, alexander.simons}@hochschule.li 2 European Research Center for Information Systems (ERCIS), University of Münster, Leonardo-Campus 3, 48149 Münster, Germany [email protected]
Abstract. The Higher Education (HE) sector has gained remarkable economic importance worldwide. There is a huge amount of institutions competing in this dynamically evolving market. Emerging concepts like new public management advise to organize HE institutions as autonomous business units that can easily be adapted to market changes. In this context, methods of performance-based funding play an important role in governing the institutions both from an external and internal perspective. However, the right choice of indicators measuring the performance turns out to be a vital factor for the success of these budgeting methods. Wrongly chosen, they may even be misleading. Whereas most studies in this field suggest particular measurement systems, our focus of research is to provide a methodology for the design of individual measurement systems. As part of this method, techniques from reference modeling can be applied in order to reuse typical measures for special situations and then further adopt and extend them. In this paper, we study the modeling language H2 which may serve as an essential part of such a methodology. We conclude with an outlook on further research. Keywords: Budgeting, H2, Higher Education (HE), Incentive System, Indicator System, Information Model, Performance-Based Funding, Reference Modeling.
1 Introduction Higher Education (HE) institutions are confronted with a dynamically changing environment [1]. New laws, new competitors and new customers are examples for these changes. Initiatives like the Bologna process in Europe are among the current challenges of HE institutions. In order to deal with these challenges, regulatory reforms have been conducted, especially with regard to the financial management of the assigned funds [2]. Since then, the institutions are entitled to allocate the funds more autonomously. Within this context, they have to apply principles of performancebased funding [3]. A. ter Hofstede, B. Benatallah, and H.-Y. Paik (Eds.): BPM 2007 Workshops, LNCS 4928, pp. 431–442, 2008. © Springer-Verlag Berlin Heidelberg 2008
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J. vom Brocke, C. Buddendick, and A. Simons
In business administration there is a huge body of research on performance-based funding [1,2,3] and supporting information systems. However, experiences of this work show that the crucial part of implementing a budgeting system is scarcely a technical one but essentially lies in the definition of performance measures. Choosing the wrong measures, in particular, may even cause misleading incentives being a threat to the organization. Measures like shareholder value and return on investment are prominent examples that have been discussed in literature. Against this background, the challenge of implementing a budgeting sys
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