 Governance and mergers in higher education with public accounting's use: a survey of recent evidence and future pathsNikolaos Giovanis and Aikaterini Chasiotou International Journal of Critical Accounting, 2025, vol. 14, issue 3, 266-289 Abstract: This study analyses the structural elements of mergers and their connection to new governance principles in higher education institutions in relation to public accounting. The use of public accounting is crucial for proper functioning of state universities, but also critical for making important decisions, such as a decision to merge. More specifically, this study explores mergers in higher education worldwide, their types, causes and trends, financial and operational benefits, challenges and risks. The present study provides evidence that public accounting must be used throughout a merger process because public universities must maintain their viability and the presence of a level of profitability that enables them to carry on with their operations without experiencing difficulties due to financial considerations. This study tries to close theoretically the knowledge gap in the university mergers with the use of public accounting and offers a framework for further research on a fruitful area. Keywords: HEI governance; merger; higher education institution; HEI; public accounting; literature review. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:14:y:2025:i:3:p:266-289 Access Statistics for this article More articles in International Journal of Critical Accounting from Inderscience Enterprises Ltd |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.