“…However, from the review of existing literature on federal universities, the following gaps exist: there is insufficient empirical evidence on the measure of the extent of performance efficiency of federal universities in Nigeria; there are difficulties of input and output measurement of universities; there is need to identify which of the federal universities are efficient and should be understudied by other universities in Nigeria; there is need to focus on management accounting issues such as performance efficiency measurement in federal universities; most of the studies done in Nigeria involve measuring performance of staff (Popoola, Oyinloye & Oginni, 2011) or a particular section of university education for example webometric ranking (Utulu, 2007).…”