“We play green” – Maximising subsidies for universities on the example of public economic universities

Abstract

Purpose: The rules for allocating funds to universities should consider the effectiveness of their operations. This is one of the key proposals raised in the context of financing universities, as well as one of the assumptions of New Public Management (NPM). These demands were to be met by the higher education reform carried out in Poland in 2018, which also assumed a change in the rules of financing universities. The aim of this study is to analyse the structure of subsidies for economic universities in the context of maximising their amounts. Methodology/approach: A case study was used covering public economic universities in Poland. The amount of the subsidy and its structure between 2019 and 2021 were assessed. Findings: Each university chose a different policy to “shape” the amount of the subsidy. It is also important that universities are able to link the assessment of their activities with the implemented strategy. Originality/value: The research contributes to the assessment of changes in the financing of higher education caused by the introduction of new principles of financing universities.