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.

Part 4: Making Empirical StudiesInternational audienceWe present rISk-arounD, an enterprise-wide framework for modeling risks and workarounds in conformity with ISO 9001. The mode of inquiry is the canonical action research (CAR), conducted in a metalworking company. Our contribution suggests that (1) risks and workarounds should be jointly considered to model uncertainty in organizations, (2) participative enterprise modeling can assist process improvement and regulatory compliance, and (3) it is also necessary to address informal “shadow” practices in enterprise models. Moreover, we discuss how to adopt CAR to promote a culture of participative enterprise modeling. This framework can help organizations in their transition to the new 2015 version of ISO 9001, which endorses process oriented approaches and riskbased thinking as top priorities