Time Sheets as a Useful Tool for Measuring Promotional Efficiency in Spain’s Public University System

By Maria Alvarado Riquelme.

Published by Management Education: An International Journal

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Numerous reports on Spain’s university system have diagnosed it as a worn out model. Our position in university rankings is not consistent with the international influence of our economy, language, and culture. Reforms undertaken in recent decades have been geared to guaranteeing universal access to a university education—an objective largely achieved—and periodic modifications of the system for incorporating university employees (civil servants) and electing the vice-chancellor. Hardly any measures have been introduced, however, aimed at transforming institutional culture and university governance. Because Spain’s universities have been impacted by the economic crisis, the government has decided to undertake structural reforms of the university system, the success of which will depend on various factors, including the availability of reliable, complete, and comparative information on each university. The Ministry of Education has taken a crucial step in this direction by promoting the implementation of an analytical accounting system at public universities in the 2012–2013 academic year. In this article, we will analyze the quality of the information this system will provide—in particular, the estimates it proposes for determining the distribution of teaching and research personnel (TRP) costs across the different activities of teaching, management, research, and university extension. As an alternative to these estimates, we propose the implementation of a time sheet system to determine actual faculty hours worked. This information is indispensable to the proper analysis and management of personnel resources and fosters promotional efficiency—a key factor in the success or failure of the university reforms in which we are immersed.

Keywords: Spanish University, Time Sheets, Analytical Accounting, CANOA, Promotional Efficiency

Management Education: An International Journal, Volume 12, Issue 2, pp.23-46. Article: Print (Spiral Bound). Article: Electronic (PDF File; 423.570KB).

Dr. Maria Alvarado Riquelme

Universidad Rey Juan Carlos, Madrid, Spain

Maria Alvarado Riquelme: Ph.D. of Complutense University (Madrid, Spain). Professor in Business administration (accounting and auditing issues) and the College (Rey Juan Carlos University, Madrid, Spain, since 1994). Director of Master Universitario en Auditoría y Contabilidad Superior (Auditing and Advanced Accounting Master, Rey Juan Carlos University) since 2007. Director of el XII Programa a Distancia de Formación Teórica de Auditores de Cuentas para el Acceso al ROAC (XII Distance Training Program to ROAC Access for Auditors, REA-URJC) since 2012. Coordinator of Business Administration Degree on line (1996–2012). Dean of Students, Enterprises and International Relations (1998–2011). Member of Education and Auditing Working Party at EFFA (since 2011). Member of Accounting Working Party at ICJCE (1999–2004). Junior, Senior and Supervisor Auditor in Deloitte (1988–1994). My recent research is focused in higher education, IFRS, U.S. GAAP and auditing.