Relative Performance Measurement of Researchers: The Impact of Data Source Selection

Meyer, Matthias; Waldkirch, Rüdiger W.; Zaggl, Michael A.

doi:10.1007/bf03396844

Cited by 6 publications

(1 citation statement)

References 31 publications

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“…Indeed, there are first studies which reflect the relevance of diverse citation indicators (e.g. Waldkirch, Meyer, & Zaggl, 2013) as well as the impact of querying alternative literature databases on performance assessments of individual researchers in certain sub-disciplines of Business Administration (Meyer, Waldkirch, & Zaggl, 2012). Detailed analyses of how far the implementation of alternative indicators in the CHE method might impact the performance evaluation are missing to date.…”

Section: Specific Implications and Recommendations For Improvementmentioning

confidence: 99%

The Measurement, Evaluation, and Publication of Performance in Higher Eduaction: An Analayis of the Che Research Ranking of Business Schools in Germany from an Accounting Perspective

Clermont,

Dirksen

2016

Public Administration Quarterly

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Universities do not tend to systematically record their own benefits, leaving it to independent institutions to summarize and publish in the form of ratings and rankings information that such institutions have acquired by themselves. In Germany, for the academic discipline of Business Administration, the Centre for Higher Education (CHE) is the major publisher of such rankings. The challenges in the context of performance measurement and evaluation on the one hand as well as the publication of achieved performance (in terms of benchmarking) on the other hand show considerable analogies to those of managerial cost and activity accounting as well as external financial reporting. Since an analysis of CHE's potential compliance with the relevant accounting principles has not yet been undertaken, the objective of this paper is to systematically and critically analyze from an accounting perspective the method by which CHE actually evaluates research performance of business schools in Germany. Accordingly, we will demonstrate that standard accounting principles, such as completeness - which is an integral requirement of faithful representation - or consistency, are not continuously satisfied. Moreover, classifications of research cost objects, that are made within the meaning of cost and activity accounting, are not unequivocal and can, under certain circumstances, result in creating misguided incentives for the participating business schools.

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Section: Specific Implications and Recommendations For Improvementmentioning

confidence: 99%

The Measurement, Evaluation, and Publication of Performance in Higher Eduaction: An Analayis of the Che Research Ranking of Business Schools in Germany from an Accounting Perspective

Clermont,

Dirksen

2016

Public Administration Quarterly

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Beyond Publication Counts – The Impact of Citations and Combined Metrics on the Performance Measurement of German Business Researchers

Waldkirch

Meyer

Zaggl

2013

Performance Management Im Hochschulbereich

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Behavioral Controlling und Simulation – Ein subjektiver Versuch über den Impact von Jürgen Weber

Meyer¹

2013

Controlling Und Jürgen Weber

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Relative Performance Measurement of Researchers: The Impact of Data Source Selection

Cited by 6 publications

References 31 publications

The Measurement, Evaluation, and Publication of Performance in Higher Eduaction: An Analayis of the Che Research Ranking of Business Schools in Germany from an Accounting Perspective

The Measurement, Evaluation, and Publication of Performance in Higher Eduaction: An Analayis of the Che Research Ranking of Business Schools in Germany from an Accounting Perspective

Beyond Publication Counts – The Impact of Citations and Combined Metrics on the Performance Measurement of German Business Researchers

Behavioral Controlling und Simulation – Ein subjektiver Versuch über den Impact von Jürgen Weber

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