Vale, José; Amaral, Joana; Abrantes, Luís; Leal, … - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-22
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...