A comparative analysis of the design and use of performance measurement in two Universities - Lund University and Liepaja University

Abstract: Title: A Comparative analysis of the design and use of performance measurement in two Universities - Lund University and Liepaja University Seminar date: May 2017 Course: BUSN79 Business Administration Degree Project in Accounting and Finance, 15 credits Authors: Kaspars Sokolovskis & Liwaalislam Joudeh Supervisor: Anna Glenngård Keywords: Management control, performance measurement systems, public sector, university Purpose: The purpose of this thesis is to compare the performance measurement tools and indicators used in both Lund University and Liepaja University and point out to the advantages, disadvantages and challenges in both systems. Methodology: qualitative approach, 2 university cases, semi structured interviews Theoretical Framework/Perspectives: The first part includes a description of the performance measurement approaches 1) Total Quality Management 2) Economic Value Added 3) The Balanced Scorecard. The second part is an overview about the rewarding and compensation systems in universities. Literature used from Neely, Del Sordo et al. Farid In explaining The Balanced Scorecard, performance management and measurement. Ryan and Deci, Kerr in the rewarding system section. Empirical Framework/Foundation: Three semi-structured interviews with university top-management employees Conclusions/Implications: Through process of interviewing, analyzing interview data and then connecting to literature researched, expected findings were uncovered, it can be noted that both universities are working differently, however, both universities expressed idea that it is hard to measure human performance as well as, well-performing models may differ from university to university.