Management accounting practices’ adoption in UK universities

Hutaibat, Khaled; Alhatabat, Zaidoon

doi:10.1080/0309877x.2019.1643457

Cited by 11 publications

(12 citation statements)

References 33 publications

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“…Nevertheless, the results suggest that universities tend to emphasize cost accounting for accountability purposes. Hutaibat and Alhatabat (2020) studied the adoption of management accounting practices in United Kingdom universities, suggesting that larger universities adopt these practices more frequently when compared with smaller ones. They justify this by arguing that larger universities need more refined tools to better manage their many functions.…”

Section: Main Results Of Studies On Management Accounting and Control...mentioning

confidence: 99%

“…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.…”

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

confidence: 91%

“…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. Palowski (2011) studied the development of management accounting (more specifically, the ABC model) in universities in the United Kingdom, a study similar to that of Hutaibat and Alhatabat (2020).…”

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

confidence: 99%

“…Hutaibat and Alhatabat (2020) explored the extent and determinants of the adoption of management accounting practices in universities in the United Kingdom. Palowski (2011) studied the development of management accounting (more specifically, the ABC model) in universities in the United Kingdom, a study similar to that of Hutaibat and Alhatabat (2020). Sánchez et al (2019) also explored the ABC, proposing an activity-based management model in order to calculate the costs of different departments of a Spanish university.…”

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

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 Results Of Studies On Management Accounting and Control...mentioning

confidence: 99%

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

confidence: 91%

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

confidence: 99%

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

confidence: 99%

See 2 more Smart Citations

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

Vale

Amaral

Abrantes

et al. 2022

Administrative Sciences

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“…Previous studies found that conclusions about the use of MAPs in different countries are difficult to draw, given the range of industries and variations in companies' complexity across the studies. The main findings are that companies continue to rely more on TMAPs rather than on CMAPs (Armitage et al, 2015;Hutaibat and Alhatabat, 2019;Mclellan, 2014;Shahzadi et al, 2018). Hussein (2018) found that TMAPs are higher than CMAPs in Egyptian companies, regardless of the significant progress of CMAPs and the realization of Egyptian companies regarding its importance CMAPs.…”

Section: Literature Reviewmentioning

confidence: 99%

The use and benefit of management accounting practices in Libyan oil companies

Kalifa

Triyuwono

Irianto

et al. 2020

AJAR

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PurposeThe purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.Design/methodology/approachThe data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices.FindingsThis study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs.Practical implicationsThis study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies.Originality/valueThe results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.

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