THE DIVERSIFICATION OF REVENUES OF PUBLIC UNIVERSITIES. THE PRACTICE OF POLISH CLASSICAL UNIVERSITIES
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Published:
Dec 27, 2024
Keywords:
uniwersytety publiczne, dywersyfikacja przychodów, komercjalizacja wyników badań
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Abstract
The main purpose of this study is to examine the level of diversification of revenues of public classical universities in Poland, as well as to determine the share and volume of guaranteed and non-guaranteed revenues in the financing structure of these units. The panel study was conducted on data covering the period from 2019 to 2021.
The analysis paid particular attention to the comparison of two categories of universities based on their classification according to the IDUB status ("the Excellence Initiative - Research University" - Polish acronym IDUB) and their assignment to the group of public classical universities. This led to determination of the importance of a university's membership in the aforementioned group (IDUB), which is awarded with additional financing, in terms of revenue diversification.
As a result, it was determined that the highest levels of revenue diversification were demonstrated by the Universities of Szczecin, Kazimierz Wielki University in Bydgoszcz and University of Opole. In turn, the lowest values in this respect were recorded in the cases of the University of Warsaw and the Jagiellonian University in Kraków.
The most similar volumes [of guaranteed and non-guaranteed revenues] among the surveyed universities in the analysed period of time were found at the University of Warsaw and the Jagiellonian University in Kraków. However, the largest differences between guaranteed and non-guaranteed revenues in the examined period of time, which at the same time reflected the lowest effectiveness in obtaining additional funds that are not guaranteed by the state budget, were registered, among others, at the University of Szczecin, University of Silesia in Katowice, University of Bialystok and University of Rzeszów.
The study also found no above-average activity of universities (members of the IDUB group) expressed in additional (non-guaranteed) revenues (compared to the group of public classical universities) in obtaining additional (non-guaranteed) revenues, with the exception of the level of revenues from additional sources registered at the University of Warsaw.
Article Details
How to Cite
Pisarska, A., Karpacz, J., & Pisarski, L. (2024). THE DIVERSIFICATION OF REVENUES OF PUBLIC UNIVERSITIES. THE PRACTICE OF POLISH CLASSICAL UNIVERSITIES. Organization and Management, 195(1), 133–156. https://doi.org/10.33119/OiK.2024.195.1.7
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References
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26. Morris M.H., Webb J.W., Franklin R.J. [2011], Understanding the manifestation of entrepreneurial orientation in the nonprofit context, „Entrepreneurship Theory and Practice” 35(5), s. 947-971.
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33. Rodríguez Bolívar M.P., Navarro Galera A., and Alcaide Munoz L. [2014], New De- velopment: The role of accounting in assessing local government sustainability, „Public Money and Management” 34(3), s. 233-236.
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36. Siegel D.S., Waldman D.A., Atwater L.E., Link A.N. [2003], Commercial knowledge transfers from universities to firms: Improving the effectiveness of university – in- dustry collaboration, „The Journal of High Technology Management Research” 14(1), s. 111-133.
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38. Starostina A., Bugrov V., Kravchenko V., Gatto G., Kochkina N. [2023], Entrepreneurial university: Exploring its essence, phases of development, and operating mechanism during wartime in Ukraine, International Journal of Educational Development 103,102895.
39. Suykens B., De Rynck F., Verschuere B. [2019], Nonprofit organizations in between the nonprofit and market spheres: Shifting goals, governance and management?, „Nonprofit Management and Leadership” 29(4), s. 623-636.
40. Taylor M.P. [2013], What is good university financial management? „Perspectives: Policy and Practice in Higher Education” 17[4], s. 141-147.
41. Teixeira P. N., Rocha V., Biscaia R., Cardoso M.F. [2014], Revenue Diversification in Public Higher Education: Comparing the University and Polytechnic Sectors, Public Administration Review, Vol. 74, Iss. 3, pp. 398–412.
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45. Ustawa o rachunkowości z dnia 29 września 1994 r. Dz. U. Nr 121, poz. 591, ze zm.
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48. Wasilewski M., Pisarska A. [2015], Długoterminowe kontrakty w podmiotach z sektora publicznego [na przykładzie szkół wyższych], „Studia i Materiały. Miscellanea Oeconomicae” 19[3], s. 311-320.
49. Webb J. [2015], A path to sustainability: How revenue diversification helps colleges and universities survive tough economic conditions, „Journal of International & Interdisciplinary Business Research” 2[1], s. 69-97.
50. Winiarska K., Kaczurak-Kozak M. [2010], Rachunkowość budżetowa. Oficyna a Wolters Kluwer business, Warszawa.
2. Ahmad N.N.N., Ismail S., Siraj S.A. [2019], Financial sustainability of Malaysian public universities: Officers’ perceptions, „International Journal of Educational Management” 33(2), s. 317-333.
3. Alonso-Cañadas J., Sáez-Martín A., Saraite L. and Caba-Pérez C. [2017], The financial sustainability of public universities in Spain, w: M.P. Rodríguez Bolívar [ed.], Financial Sustainability in Public Administration.
4. Anwar A., Coviello N., Rouziou M. [2023], Weathering a crisis: A multi-level analysis of resilience in young ventures, „Entrepreneurship Theory and Practice”, 47[3], s. 864-892.
5. Carroll, D. A., and K. J. Stater. [2009]. Revenue Diversification in Nonprofit Organisations: Does It Lead to Financial Stability? Journal of Public Administration Research and Theory 19 (4): 947–966.
6. Chang C.F., Tuckman P.H. [1994], Revenue diversification among non-profits, „VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations”, 5(3), s. 273-290.
7. Chikoto G.L., Ling Q., Neely D.G. [2016], The Adoption and use of the Hirschman– Herfindahl Index in nonprofit research: Does revenue diversification measurement matter?, „Voluntas. International Journal of Voluntary and Nonprofit Organizations” 27[3], s. 1425-1447.
8. Clark B.R. [2001], The entrepreneurial university: New foundations for collegiality, autonomy, and achievement, „Higher Education Management” 13(2), s. 9-24.
9. Conrath-Hargreaves, A. and Wüstemann, S. [2019], Multiple institutional logics and their impact on accounting in higher education: the case of a German foundation university, Accounting, Auditing and Accountability Journal, Vol. 32 No. 3, pp. 782-810.
10. Cropper P., Cowton C.J. [2021], Financial scenario modelling: A study of UK uni- versities, „Journal of Higher Education Policy and Management” 43[6], s. 592- 606.
11. Froelich, K. [1999], Diversification of revenue strategies: evolving resource dependence in non-profit organizations, Nonprofit and Voluntary Sector Quarterly, Vol. 28 No. 3, pp. 246-268.
12. Garland M. [2020], How vulnerable are you? Assessing the financial health of En- gland’s universities, „Perspectives: Policy and Practice in Higher Education” 24(2) s. 43-52.
13. Geiger, Roger. [2004]. Knowledge and Money: Research Universities and the Paradox of the Marketplace. Stanford, CA: Stanford University Press.
14. Gianiodis P.T., Meek W.R., [2020], Entrepreneurial education for the entrepreneurial university: a stakeholder perspective, The Journal of Technology Transfer 45:1167–1195.
15. Guthrie, A.M.J., Linnenluecke, M.K., Martin-Sardesai, A., Shen, Y. and Smith, T. [2021], On the resilience of Australian public universities: why our institutions may fail unless vice- chancellors rethink broken commercial business models, Accounting and Finance, Vol. 61 No. 3, pp. 1-33.
16. Hoque Z., Mai K., Ozdil E. [2022], Accounting as rhetorical devices during the COVID-19 pandemic: Evidence from Australian universities, „Journal of Public Budgeting, Accounting & Financial Management” 34(6), s. 168-192.
17. Jalal A., Khaksari S. [2019], Effects of tuition discounting on university’s financial performance, „Review of Quantitative Finance and Accounting” 52, s. 439-466.
18. Johnstone, B. [2002], Challenges of financial austerity: imperatives and limitations of revenue diversification in higher education, The Welsh Journal of Education, Vol. 11 No. 1, pp. 18-36.
19. Kosikowski C., Salachna J., Kryczko P. [2008], Dyscyplina finansów publicznych oraz odpowiedzialność za jej naruszenie, [w:] Finanse publiczne i prawo finansowe. red. Kosikowski C., Ruśkowski E., Oficyna a Wolters Kluwer business, Warszawa.
20. Kwiek, M. [2009], The changing attractiveness of European higher education: current developments, future challenges, and major policy issues, in Kehm, B.M., Huisman, J. and Stensaker, B. (Eds), The European Higher Education Area: Perspectives on a Moving Target, Sense, Publishers, Rotterdam, pp. 107-124.
21. Laktionova O., Yurchyshena L., Mativiychuk V. [2021], Income and financial stabil- ity of university: Sectoral approach, „Financial and Credit Activity – Problems of Theory and Practice” 5(40), s. 204-215.
22. Mai, K.T. [2020], COVID-19 and performance: beyond a social construction, Journal of Accounting and Organizational Change, Vol. 16 No. 4, pp. 663-668.
23. Mamat, S., Ahmad, N.N.N. and Said, J.M. [2021], Financial sustainability in Malaysian public universities: coping with or embracing change?, Journal of Public Budgeting, Accounting and Financial Management, Vol. 33 No. 5, pp. 599-617.
24. Martin-Sardesai, A., Irvine, H., Tooley, S. and Guthrie, J. [2017], Organizational change in an Australian university: responses to a research assessment exercise, The British Accounting Review, Vol. 49, pp. 399-412.
25. Mitchell, G. E. [2014]. “Strategic Responses to Resource Dependence among Transnational NGOs Registered in the United States.” Voluntas 25 (1): 67–91.
26. Morris M.H., Webb J.W., Franklin R.J. [2011], Understanding the manifestation of entrepreneurial orientation in the nonprofit context, „Entrepreneurship Theory and Practice” 35(5), s. 947-971.
27. Parker L.D. [2020], Australian universities in a pandemic world: Transforming a broken business model?, „Journal of Accounting and Organizational Change” 16(4), s. 541-548.
28. Parker L.D., Martin-Sardesai A., Guthrie A.M.J. [2021], The commercialized Au- stralian public university: An accountingized transition, „Financial Accountability and Management” s. 1-26.
29. Parker L.D. [2022], Public university research engagement contradictions in a commercialization higher education world, „Financial Accountability and Management”, Wiley, https://doi.org/10.1111/faam.12341.
30. Pearce J.A., Fritz D.A., Davis P.S. [2010], Entrepreneurial orientation and the per- formance of religious congregations as predicted by rational choice theory, „En- trepreneurship Theory and Practice” 34(1), s. 219-248.
31. Pisarska A., [2020], Sources of financing tasks for public higher education institutions: findings in light of their reporting, Zeszty Naukowe SGGW w Warszawie, Polityki Europejskie, Finanse i Marketing, NR 24 (73), p. 155-176.
32. Pisarska A. [2023] (Nie) stabilność finansowa uniwersytetów publicznych w Polsce: Optyka koncepcji uniwersytetu przedsiębiorczego, Wydawnictwo UJK w Kielcach, Kielce.
33. Rodríguez Bolívar M.P., Navarro Galera A., and Alcaide Munoz L. [2014], New De- velopment: The role of accounting in assessing local government sustainability, „Public Money and Management” 34(3), s. 233-236.
34. Rozporządzenie Ministra Nauki i Szkolnictwa Wyższego z dnia 13 grudnia 2018 r. w sprawie sposobu podziału środków finansowych na utrzymanie i rozwój potencjału dydaktycznego oraz potencjału badawczego znajdujących się w dyspozycji ministra właściwego do spraw szkolnictwa wyższego i nauki oraz na zadania związane z utrzymaniem powietrznych statków szkolnych i specjalistycznych ośrodków szkoleniowych kadr powietrznych. Dz.U. 2018, poz. 2508.
35. Rozporządzenie Ministra Nauki i Szkolnictwa Wyższego z dnia 26 września 2019 r. w sprawie sposobu podziału środków finansowych na utrzymanie i rozwój potencjału dydaktycznego oraz potencjału badawczego znajdujących się w dyspozycji ministra właściwego do spraw szkolnictwa wyższego i nauki oraz na zadania związane z utrzymaniem powietrznych statków szkolnych i specjalistycznych ośrodków szkoleniowych kadr powietrznych. Dz.U. 2019, poz. 1838.
36. Siegel D.S., Waldman D.A., Atwater L.E., Link A.N. [2003], Commercial knowledge transfers from universities to firms: Improving the effectiveness of university – in- dustry collaboration, „The Journal of High Technology Management Research” 14(1), s. 111-133.
37. Sobol E., red. [2002], Nowy słownik języka polskiego. PWN, Warszawa.
38. Starostina A., Bugrov V., Kravchenko V., Gatto G., Kochkina N. [2023], Entrepreneurial university: Exploring its essence, phases of development, and operating mechanism during wartime in Ukraine, International Journal of Educational Development 103,102895.
39. Suykens B., De Rynck F., Verschuere B. [2019], Nonprofit organizations in between the nonprofit and market spheres: Shifting goals, governance and management?, „Nonprofit Management and Leadership” 29(4), s. 623-636.
40. Taylor M.P. [2013], What is good university financial management? „Perspectives: Policy and Practice in Higher Education” 17[4], s. 141-147.
41. Teixeira P. N., Rocha V., Biscaia R., Cardoso M.F. [2014], Revenue Diversification in Public Higher Education: Comparing the University and Polytechnic Sectors, Public Administration Review, Vol. 74, Iss. 3, pp. 398–412.
42. Tuckman H.P., Chang C.F. [1991], A methodology for measuring the financial vul- nerability of charitable nonprofit organizations, „Nonprofit and Voluntary Sec- tor Quarterly” 20[4], s. 445-460.
43. Ustawa o finansach publicznych z dnia 27 sierpnia 2009 r. Dz. U. Nr 157, poz. 1241, ze zm.
44. Ustawa o odpowiedzialności za naruszenie dyscypliny finansów publicznych z dnia 17 grudnia 2004 r. Dz. U. Nr 4, poz. 114, ze zm.
45. Ustawa o rachunkowości z dnia 29 września 1994 r. Dz. U. Nr 121, poz. 591, ze zm.
46. Ustawa prawo o szkolnictwie wyższym i nauce z dnia 20 lipca 2018 r. Dz. U. 2018, poz. 1668, ze zm.
47. Wasilewski M., Pisarska A. [2010], Dotacja budżetowa jako podstawowe źródło finansowania działalności uczelni publicznych w Polsce. Zeszyty Naukowe SGGW, Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81, Warszawa.
48. Wasilewski M., Pisarska A. [2015], Długoterminowe kontrakty w podmiotach z sektora publicznego [na przykładzie szkół wyższych], „Studia i Materiały. Miscellanea Oeconomicae” 19[3], s. 311-320.
49. Webb J. [2015], A path to sustainability: How revenue diversification helps colleges and universities survive tough economic conditions, „Journal of International & Interdisciplinary Business Research” 2[1], s. 69-97.
50. Winiarska K., Kaczurak-Kozak M. [2010], Rachunkowość budżetowa. Oficyna a Wolters Kluwer business, Warszawa.