 The role of management control systems in the performance of higher education through good university governanceAli Muktiyanto, Ancella Anitawati Hermawan and Rini Dwiyani Hadiwidjaja International Journal of Trade and Global Markets, 2020, vol. 13, issue 3, 288-310 Abstract: Management control systems (MCSs) encourage university management to focus on achieving the expected performance. Unfortunately research on MCS in the public sector, has been very limited especially in the universities. It has been argued that MCS affects the Performance of Higher Education albeit in a weak manner. However, there are certain other variables that influence the role of MCS on higher education performance. Good university governance (GUG) is one of them. Kim (2008) states that GUG factors determine the success of management, quality control and organisational performance. This study seeks to examine the role of GUG under the influence of MCS on Performance. A study of 70 undergraduate accounting study programs in Indonesia using structural equation model has shown that MCS does affect performance. The effect is more pronounced with GUG being a mediator between MCS and performance. This suggests that the role of GUG should be optimised to enhance the role of MCS. Keywords: management control system; higher education; performance; GUG; good university governance. (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:ijtrgm:v:13:y:2020:i:3:p:288-310 Access Statistics for this article More articles in International Journal of Trade and Global Markets from Inderscience Enterprises Ltd |
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