Difficulties in the Application of Accounting and Management Control in Higher Education Institutions in Portugal

Pedro Borges, Maria do Céu Alves and Rui Silva ()
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Pedro Borges: Department of Economy, Sociology and Management, University of Trás-os-Montes e Alto Douro, 5000-801 Vila Real, Portugal
Maria do Céu Alves: NECE (NECE-UBI Research Unit in Business Sciences), University of Beira Interior, 6201-001 Covilhã, Portugal
Rui Silva: NECE (NECE-UBI Research Unit in Business Sciences), University of Beira Interior, 6201-001 Covilhã, Portugal

JRFM, 2025, vol. 18, issue 6, 1-26

Abstract: Approximately two decades after the approval of POCP, and following an assessment of the need for an accounting system that meets the demands of proper planning, accountability, and financial control, the SNC-AP was introduced. This system, regulated by 27 Public Accounting Standards, has faced challenges in its implementation. Therefore, it is relevant to analyze how managers of Portuguese higher education institutions (HEIs) perceive this issue. The objective of this research is to determine whether HEI managers use management control tools, which management control models are adopted, and the difficulties encountered in their implementation. To achieve this, a qualitative empirical study was conducted through semi-structured interviews with 12 administrators and financial directors from Portuguese higher education institutions (HEIs). The results show that management accounting is complex and challenging to implement. Portuguese HEIs are still in the early stages of adopting these tools, with progress limited to defining activities and cost centers. Conditions have not yet been established to calculate, for example, the cost per course, student, project, or service, as outlined in NCP27 of the SNC-AP.

Keywords: activity-based costing; higher education institutions; management accounting; management control (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2025
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