Evropská politika výzkumu a její dopad na finanční management vysokých škol

The thesis focuses on theoretical and empirical analysis of the EU research policy and its impacts. The aim of the thesis is to evaluate effects of this policy on the financial management of universities, or more precisely the impact of financial rules defined by the European Commission (EC) in the 7th Framework Programme (FP7) on the development of full cost methodologies at universities in the EU27. The thesis also analyzes the process of the preparation of the new FP8 HORIZON 2020 financial rules and asses if feedback and needs of participating universities are reflected and thus principles of European good governance are applied. In order to meet its goals, the thesis states three hypotheses: Hypothesis 1: Universities from the EU27 that participate in FP7 develop full cost methodologies. Hypothesis 2: EC requirements in FP7 are one of the main drivers to implement full cost methodologies for universities form EU27. Hypothesis 3: Universities from the EU27 communicate development of their full cost methodologies with the EC. The thesis is organized into four chapters. The first one characterizes the concept of European good governance and one of its instruments, i.e. policy evaluation and its use in the thesis (including the analysis of performed questionnaire research). Second chapter defines the term of financial management and its use in the thesis. Third chapter describes the EU research policy, its historical development, main instruments (FPs), role of European institutions and attitude to full costing. The last forth chapter analyzes in details experience of universities form EU27 with development of full cost methodologies. Within its conclusions, the thesis proves that the EU research policy significantly influences the financial management of universities from EU27 and implementation of full cost methodologies by them. It is inter alia proved, that 70 % of universities from the EU27 that do not implement full costing in FP7 yet plan to introduce such methodologies in the future; that FP7 financial rules are drivers to implement full cost methodologies for almost 2/3 universities from the EU27 participating in FP7 and that 3/4 of universities form EU27 applying full costing in FP7 consulted on their methodologies with the EC. All three hypotheses thus were verified. Nevertheless, it was concluded that principles of European good governance are not satisfactory applied by the EC, because it does not support the use of full costing in HORIZON 2020 anymore.