MANAGEMENT CONTROL SYSTEMS AND THE DEREGULATION IN THE HIGHER EDUCATION SECTOR: A REVIEW OF LITERATURE
ABSTRACT: This paper looked at
previous accounting research in many Western and less developed countries. It
provides details of a literature review of the studies and published articles
in higher education institutions research. This paper noted that academics have
not paid much attention to the management and accounting practices in higher
education institutions in Western or LDC environments: there are only a small
number of published papers in this field. This study found that most of the
studies were focused on Western higher education institutions, such as in the
United Kingdom, USA, Australia and New Zealand. The majority of them were
conducted using quantitative research approaches such as a survey, which allows
for the findings to be generalised. However, this approach does not permit an
in-depth understanding of how and why particular issues exist. Hence, this
study called for such type of qualitative studies. This study also calls for researchers
to contribute to the relatively small
number of studies on the development of management ac-counting control systems
in less developed countries, especially in higher education institutions in
these countries.
Keywords: Management Control
Systems (MCS), Higher Education Institutions (HEI), Deregulations
Penulis: Irvan Noormansyah
Kode Jurnal: jpmanajemendd090079
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