Universities are increasingly confronted with stronger competition and demands for greater efficiency and transparency due to rising globalization. The implementation and application of various resource management tools aim to address these requirements.

Karina Riese first presents different instruments for resource management. She analyzes the criteria used to assess the performance of universities, which often simultaneously serve as the basis for resource allocation. The author evaluates commonly used criteria and discusses alternative proposals for complementary and more meaningful criteria based on human capital theory. She explores which aspects of the human capital approach or human asset accounting are beneficial for performance recording and measurement at universities.