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Abstract(s)
As várias reformas da Nova Gestão Pública conduziram a significativas mudanças nas Instituições de Ensino Superior (IES), nomeadamente no que respeita à Contabilidade e Controlo de Gestão destas instituições. Neste sentido, a presente dissertação fornece uma visão geral dos principais estudos através de uma Revisão Sistemática da Literatura (RSL). Foram seguidas as linhas orientadoras do PRISMA, tendo os dados sido recolhidos a partir das bases de dados ISI Web of Knowledge e Scopus. A amostra final foi de 50 artigos, publicados entre 1981 e 2020. Conclui-se que a investigação nesta área tende a debruçar-se sobre os sistemas de controlo de gestão e os sistemas de avaliação de desempenho. Os resultados destes artigos sugerem que o desenvolvimento e implementação dos vários instrumentos de Contabilidade e Controlo de Gestão são cruciais para as IES. Contudo, várias questões afetam as perceções/atitudes dos vários stakeholders destas instituições relativamente à importância destes instrumentos, o que faz com que muitas vezes apenas exista uma implementação parcial. Por fim, os resultados permitem-nos indicar a Teoria Institucional como a mais abordada nos artigos que fazem parte da amostra. Com esta RSL pretende-se fornecer um contributo teórico para a literatura nesta área e um contributo em termos práticos para os gestores das IES, através de uma síntese das principais tendências, passíveis de aplicar noutras instituições. As suas principais limitações relacionam-se com o enquadramento teórico, dado que os estudos sobre Contabilidade e Controlo de Gestão aplicados ao contexto de ensino superior são limitados, e com o facto das publicações como livros, atas de conferência e a denominada literatura cinzenta terem sido a priori excluídos, o que fez com que a amostra reduzisse significativamente. Relativamente às pistas para investigação futura, sugere-se que uma futura investigação nesta área se foque na relação entre a Contabilidade e Controlo de Gestão e a Gestão do “Conhecimento” e Capital Intelectual deste tipo de instituições, e também para questões relacionadas com a sustentabilidade. Por último, sugere-se a utilização de mais bases de dados e que sejam realizados estudos em universidades dos Estados Unidos da América.
The various reforms of the New Public Management led to significant changes in Higher Education Institutions (HEIs), namely, with regard to the Accounting and Management Control of these institutions. Thereby, this dissertation provides an overview of the main studies through a Systematic Literature Review (SLR). The PRISMA guidelines were followed, and data were collected from the ISI Web of Knowledge and Scopus databases. The final sample consisted of 50 articles, published between 1981 and 2020. It can be concluded that research in this area tends to focus on management control systems and performance evaluation systems. The results of these articles suggest that the development and implementation of the various Accounting and Management Control instruments are crucial for HEIs. However, several issues affect the perceptions / attitudes of the various stakeholders of these institutions regarding the importance of these instruments, which means that there is often only partial implementation. Finally, the results allow us to indicate the Institutional Theory as the most addressed in the articles that are part of the sample. This SLR intends to provide a theoretical contribution to the literature in this area and a contribution in practical terms to the managers of the HEIs, through a synthesis of the main trends, which can be applied in other institutions. Its main limitations are related with the theoretical framework, given that the studies on Accounting and Management Control applied to the context of higher education are limited, and with the fact that publications such as books, conference proceedings and the so-called gray literature were a priori excluded, which caused the sample to be significantly reduced. It is suggested that future research in this area focuses on the relationship between Accounting and Management Control and the Management of “Knowledge” and Intellectual Capital of this type of institutions, and also for related issues with sustainability. Finally, it is suggested to use more databases and to conduct studies at universities in the United States of America.
The various reforms of the New Public Management led to significant changes in Higher Education Institutions (HEIs), namely, with regard to the Accounting and Management Control of these institutions. Thereby, this dissertation provides an overview of the main studies through a Systematic Literature Review (SLR). The PRISMA guidelines were followed, and data were collected from the ISI Web of Knowledge and Scopus databases. The final sample consisted of 50 articles, published between 1981 and 2020. It can be concluded that research in this area tends to focus on management control systems and performance evaluation systems. The results of these articles suggest that the development and implementation of the various Accounting and Management Control instruments are crucial for HEIs. However, several issues affect the perceptions / attitudes of the various stakeholders of these institutions regarding the importance of these instruments, which means that there is often only partial implementation. Finally, the results allow us to indicate the Institutional Theory as the most addressed in the articles that are part of the sample. This SLR intends to provide a theoretical contribution to the literature in this area and a contribution in practical terms to the managers of the HEIs, through a synthesis of the main trends, which can be applied in other institutions. Its main limitations are related with the theoretical framework, given that the studies on Accounting and Management Control applied to the context of higher education are limited, and with the fact that publications such as books, conference proceedings and the so-called gray literature were a priori excluded, which caused the sample to be significantly reduced. It is suggested that future research in this area focuses on the relationship between Accounting and Management Control and the Management of “Knowledge” and Intellectual Capital of this type of institutions, and also for related issues with sustainability. Finally, it is suggested to use more databases and to conduct studies at universities in the United States of America.
Description
Keywords
Contabilidade de gestão Controlo de gestão Instituições de Ensino Superior Revisão sistemática da literatura Management accounting Systematic Literature Riview