Within the scope of the first work package WP1 of the project, this publication tries to give an overview of the different approaches to handle financial management in the partner institutions of the countries participating in the project.
In three study visits the approaches of Austria, Germany and Spain were introduced and discussed, including the political backgrounds, the relation between government and Higher Education Institutions and the decision structures within the Institutions. All these surrounding conditions influence the manner of how financial management is handled at the partner institutions. The analysis of these practises at the partner Institutions therefore will be an important basis for the further development of project steps as well as for the identification of best practises that might be usable in the Kosovar Higher Education System.