Purpose – The purpose of this paper is to focus on the comparative analysis of the Balanced Scorecards of four higher education institutions and aims to define the general framework of the Balanced Scorecard for the higher education institution which concerns: the structure and elements of the Balanced Scorecard; development of the Balanced Scorecards on the different levels of the management system of the higher education institution; definition of the main functions of the Balanced Scorecard which it performs in the process of the strategic management of the German higher education institutions. Balanced Scorecard is analyzed as a strategic management system that translates a higher education institution’s strategy into a comprehensive set of performance measures that provides a framework for a strategic measurement and management system. Design/methodology/approach – The comparative content analysis of the Balanced Scorecards of one Austrian and three German higher education institutions – Johanes Gutenberg University Mainz, Münster University of Applied Sciences (Fachhochschule Münster), Cologne University of Applied Sciences (Fachhochschule Köln), Montan University Leoben. Findings – Using a comparative analysis of the Balanced Scorecards of four higher education institutions this paper argues that Balanced Scorecard provides a systemic view of the strategy of a higher education institution. It ensures a full complex framework for implementation and controlling of the strategy and sets a basis for further learning in the process of the strategic management of the higher education institution according to the scheme “plan-do-check-act”. Research limitations/implications – This paper provides a basis for the substantial further work on the development of the general framework of the Balanced Scorecard for the higher education institution. Practical implications – The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution. Social implications – The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution. Originality/value – This paper indicates the particularities of the structure and elements of the Balanced Scorecard, its development in the different levels of the management system of the higher education institution.

The aim of the article is to explore the impact of excellence as a powerful policy idea in the context of recent and contemporary developments in three selected Central and Eastern European countries, namely, the Czech Republic, Poland and Ukraine. More specifically, we explore how excellence as a ‘global script’ was translated by policy makers into local contexts with institutionalized practices. It shows that the translation of the idea of excellence involved the rise of a series of novel policy measures such as long-term strategic funding and the establishment of various pertinent schemes (e.g. flagship universities, centres of excellence). By doing so, the analysis – which is comparative by nature – focuses on exploring major differences and similarities in the conceptualization and implementation of the idea of excellence in the three local contexts of science.

The Triple Helix is a global model originating in developed economies but less developed countries have also made attempts to implement it into their national contexts. Meanwhile, the national context can be characterised by meansends decoupling at the state level which implies that policies and practices of the state are disconnected from its core goal of creating public welfare. It refers to the oligarchic economies in which the state is captured by exploitative, rent-seeking oligarchies in business and politics. Ukraine is an example of such a country. Thus, the research question is: how did means-ends decoupling at the state level affect the implementation of the Triple Helix model in Ukraine? To answer this question, we employed both rational choice institutionalism and sociological institutionalism. The data emanate from interviews with the senior managers of four universities and science parks established within them. The findings reveal that means-ends decoupling at the state level, caused by the rent-seeking behaviour of business and political oligarchies, led to the implementation of the Triple Helix model in Ukraine also reflecting a case of means-ends decoupling. The greater the institutional complexity experienced by the science park and the more the senior managers of the university and the science park maintain a logic of confidence in practices that deviate from the Triple Helix model, the greater rent-seeking and means-ends decoupling at the organisational level. Both rent-seeking and means-ends

The idea of the research university as a key institution for social and economic development in knowledge-intensive societies has been adopted by the Ukrainian government after the fall of the communist regime. Establishing research universities is a long journey during which many things might happen. To understand this journey better in the case of Ukrainian research universities, we applied an analytical framework derived from the concept of travel and translation of ideas. This concept analyses reform through three types of editing rules: the rules of context, logic and formulation. These editing rules have guided our analysis of data gathered from policy documents complemented by face-toface interviews. We conclude that the idea as introduced came to little, as the turbulent political context precluded long-term planning and universities were faced with conflicting policies.