With AkCont, CHE Consult is presenting a concept for the organisation of controlling at German higher education institutions (HEIs)
AkCont aims to make the further the processes and results of controlling useable to a greater extend with regard to the different questions of higher education management and also to decision-making process
Although most HEIs have already established posts for the purposes of controlling, the managerial function of controlling is gaining in importance at HEIs due to their growing level of autonomy. Controlling posts and departments are being set up and the most diverse instruments are being created (with cost and performance accounting just one aspect of this). However, the development of higher education controlling is not without its problems: to a certain extent, controlling systems become “data graveyards” that are ignored by decision makers. There are often no clearly defined priorities in the development of controlling instruments; rather, the systems often emerge as the accumulation of unlinked controlling tools that are often oriented towards public rather than to intra-institutional demands. Controlling is often developed on the basis of private sector concepts that are not suitable for HEIs.
AkCont, a controlling concept suitable for HEI’s confronts, these problems head-on. It is tailored to the academic context and includes financial controlling as well as the controlling of research and teaching. The key task of AkCont is to support institutional decision-making and steering processes and to create a link to the HEI’s targets. In addition to explaining basic definitions and terminology, the CHE provides instructions for putting the concept into practice: a step-by-step model for the establishment of AkCont is presented and operational questions relating to AkCont, such as IT, are discussed. The link to quality management might also be of particular interest for HEIs.
Further Information can be found in the publication stated below.