Management Accounting Innovations in Universities: A Tool for Decision Making or for Negotiation?

Brusca, Isabel; Labrador, Margarita; Condor, Vicente

doi:10.1080/15309576.2018.1549086

Cited by 8 publications

(7 citation statements)

References 36 publications

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“…The results also suggest that some articles focus their themes on another category: cost/management accounting (see Laitinen 2003;Modell 2006;Kont and Jantson 2011;Palowski 2011;Acevedo et al 2014;Molina-Sanchez et al 2019;Hutaibat and Alhatabat 2020). Brusca et al (2019) studied the changes and benefits of implementing cost accounting in Spanish universities. Hutaibat and Alhatabat (2020) explored the extent and determinants of the adoption of management accounting practices in universities in the United Kingdom.…”

Section: Main Topics Addressed In Studies On Management Accounting An...mentioning

confidence: 93%

“…Finally, studies on cost/management accounting, allow us to conclude that HEIs, despite being resistant to this type of change, often end up implementing cost/management accounting, due to external pressures (isomorphic), such as the ones exerted by the government. Consequently, there is sometimes a distortion between the theoretical and real objectives in implementation since these institutions tend to value cost accounting as a means for stakeholder accountability (Brusca et al 2019).…”

Section: Some Reflections For Further Research and Concluding Remarksmentioning

confidence: 99%

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

Vale

Amaral

Abrantes

et al. 2022

Administrative Sciences

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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.

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Section: Main Topics Addressed In Studies On Management Accounting An...mentioning

confidence: 93%

Section: Some Reflections For Further Research and Concluding Remarksmentioning

confidence: 99%

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

Vale

Amaral

Abrantes

et al. 2022

Administrative Sciences

View full text Add to dashboard Cite

show abstract

“…Therefore, the change of the university seems to be inevitable. With the economic crisis and austerity, the control and rationalisation of resources and expenditures has become a cornerstone in public universities (Brusca, Labrador & Condor, 2019). In this case, the introduction of management accounting has been recognized as a useful tool for management and accountability purposes in public organizations both in the literature and in practice (Brusca, Labrador & Condor, 2019).…”

Section: Introductionmentioning

confidence: 99%

“…With the economic crisis and austerity, the control and rationalisation of resources and expenditures has become a cornerstone in public universities (Brusca, Labrador & Condor, 2019). In this case, the introduction of management accounting has been recognized as a useful tool for management and accountability purposes in public organizations both in the literature and in practice (Brusca, Labrador & Condor, 2019). As part of the public sector, higher education institutions have been also included in this process of rationalization and control (Parker, 2011).…”

Section: Introductionmentioning

confidence: 99%

The Background, Current Situation and Enlightenment of Management Accounting Research in Foreign Universities

2022

JSSH

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With the popularization of higher education, the development of universities faces more and more challenges. Management accounting is seen as a useful tool to address these challenges. The application of management accounting in foreign universities has a long time and rich experience, but due to different political systems and economic environments, the content, and methods of management accounting application in foreign universities have their own emphasis. This paper sorts out the research background and current situation of management accounting in foreign universities, in order to have a positive inspiration for the establishment of management accounting system in Chinese universities and the application of management accounting tools.

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“…Academics and practitioners have centered the full costing vs. direct costing debate on issues like stock valuation or arbitrariness of cost allocation for many decades (Brummet, 1955;Drury, 2018;Hepworth, 1954;Horngren et al, 2002;Neilsen, 1954). This debate is yet to be finished (Brusca et al, 2019;Hutaibat and Alhatabat, 2020). In what academics and practitioners agree is on the idea that one costing system is insufficient, i.e., "no single system can adequately answer the demands made by the diverse functions of cost systems" (Kaplan, 1988, 11).…”

Section: Introductionmentioning

confidence: 99%

Information Needs in Higher Education Institutions: Stock Valuation or Decision-Making?

2022

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Numerous higher education institutions apply a full costing system in their accountingmodel due to the imposition of formal agents (governments/funding institutions), or bysuggestion of informal agents (associations). This paper analyzes whether therationale applied by these agents to justify the use of the full costing rather than thedirect/variable system is consistent with the theoretical bases underlying both costingsystems. Methodologically, we review the mainstream literature that explores the linksbetween the management accounting model and the use of its informative outcomesfor the decision-making in higher education institutions. We conclude that there exists agap between the theory-based statements and the information needs of theseinstitutions. Remarkably, the full costing system falls short of adequateness for theseinstitutions, which need information for their managerial decision-making processrather than for other industries' decisions such as stock valuation. Thus, this papercontributes to a critical view on the use of full costing systems and calls for redirectingcurrent practices towards other more effective partial costing systems. Our findingshave implications for academic, managers and policymakers interested on theimplementation and improvement of managerial accounting in public higher educationinstitutions.

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Management Accounting Innovations in Universities: A Tool for Decision Making or for Negotiation?

Cited by 8 publications

References 36 publications

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

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

The Background, Current Situation and Enlightenment of Management Accounting Research in Foreign Universities

Information Needs in Higher Education Institutions: Stock Valuation or Decision-Making?

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