Management Accounting and Control in Higher Education Institutions: A Systematic Literature Review

José Vale, Joana Amaral, Luís Abrantes, Carmem Leal and Rui Silva
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José Vale: CEOS.PP—Centre for Organisational and Social Studies of Polytechnic of Porto, Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Porto, Portugal
Joana Amaral: Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Porto, Portugal
Luís Abrantes: Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Porto, Portugal
Carmem Leal: CETRAD—Centre for Transdisciplinary Development Studies, University of Trás-os-Montes e Alto Douro, 5001-801 Vila Real, Portugal
Rui Silva: CETRAD—Centre for Transdisciplinary Development Studies, University of Trás-os-Montes e Alto Douro, and NECE-UBI, 5001-801 Vila Real, Portugal

Administrative Sciences, 2022, vol. 12, issue 1, 1-22

Abstract: The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC in these types of organizations through a systematic literature review (SLR). The PRISMA guidelines were followed, and data were collected from the Web of Science and Scopus databases. The final sample encompassed 50 articles, published between 1981 and 2020. The results show that MAC research tends to focus on management control systems and performance evaluation systems. They also suggest that, although the development and implementation of various MAC tools are crucial for HEIs, such implementation often is partial. This is due to the stakeholders’ perceptions/attitudes regarding the importance of such tools. The results also indicate that institutional theory is the most addressed one. Most of the time, HEIs implement MAC tools due to external pressures. By synthesizing the main trends in MAC, this SLR intends to provide a theoretical contribution to the literature in this research field. Several themes for further research are suggested, such as assessing the relationship between MAC and the management of “knowledge” and intellectual capital in these institutions, and addressing sustainability issues. From a practical viewpoint, HEI managers can obtain important insights to apply the most appropriate tools to their institutions.

Keywords: management accounting; management control; accounting theories; higher education institutions; systematic literature review (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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