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...

Motivation to learn is one of the most relevant aspects of student success in the learning process. Measuring motivation is essential in all higher education institutions (HEI). It is also important for teachers to understand the best way to encourage and motivate their students to make enforces...

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving...

Portugal has made investments in several regions within the country to promote the development of entrepreneurial ecosystems. The primary goal of these investments is to facilitate the foundation of new firms, drive economic growth, and encourage innovation. The current emphasis is on examining...