Open AccessHigher Education Efficiency and Quality
Author(s) -
Marcin Dwórznik,
AUTHOR_ID,
Marcin Dwórznik,
AUTHOR_ID
Publication year - 2021
Publication title -
studia i materiały
Language(s) - English
Resource type - Journals
ISSN - 1733-9758
DOI - 10.7172/1733-9758.2021.35.4
Subject(s) - market liquidity , statutory law , quality (philosophy) , higher education , accounting , institution , business , actuarial science , process (computing) , economics , finance , political science , computer science , sociology , social science , economic growth , philosophy , epistemology , law , operating system
The efficiency and the quality of higher education institution was assessed with the use of process approach. The efficiency of the higher education institution was determined on the basis of a combination of typical financial measures, taking into account costs incurred in the process of didactics and research, and expenditures (measured by current liquidity, stock turnover, receivables and liabilities ratios) necessary for schools to maintain financial liquidity. As measures of quality, related to statutory tasks of the university, the factors determining graduates’ situation on the labour market as well as patents obtained as a result of research conducted by university were adopted. Applying measures of quality enabled the researcher to obtain a more comprehensive dimension of the universities’ efficiency, while proving the fact that financial measures alone may distort the actual picture of efficiency or even lead to erroneous conclusions. It can be hypothesized that in the case of a higher education institution that pursues its statutory goals of providing knowledge to the public by conducting didactics and research, the concept of efficiency should combine financial and qualitative dimensions. The results obtained in the study using the DEA method allow the researcher to determine the situation of the university for the period covered by the study.