Management Accounting Innovations in Universities: A Tool for Decision Making or for Negotiation?

Abstract

This article examines the process of institutionalizing management accounting in Spanish universities by analyzing the main drivers and actors as well as the challenges and the benefits that it can have in practice. The article shows that the implementation of cost accounting is a result of coercive isomorphism consistent with the external pressures of central government. However, there is no evidence of the successful use of the information for management purposes, and the universities do not report benefits in terms of efficiency and effectiveness. The results show that, in practice, the main role assigned to cost accounting is accountability.

Keywords:

• cost accounting
• higher education institutions
• management accounting
• universities

Additional information

Notes on contributors

Isabel Brusca

Isabel Brusca is a Professor in the Department of Accounting and Finance at the University of Zaragoza (Spain). Her research and professional interest is focused on public sector accounting. She has participated in numerous research projects in this field and is the author of several books and papers in prestigious journals. She is member of several research groups and networks, such as the CIGAR and EGPA, and has been consultant of the Committee on Local and Regional Democracy (CDLR) of the Council of Europe.

Margarita Labrador

Margarita Labrador is a Lecturer in Financial Economics and Accounting at the University of Zaragoza (Spain). His main lines of research are analysis and utility of the financial and budgetary information of the public administrations, consequences and implications of the accounting reform and the gender perspective in the processes of decision making and value creation. He has participated in several research projects on these topics, being a principal researcher in some of them. She is also the author of several publications in prestigious national and international journals.

Vicente Condor

Vicente Condor is Professor of Accounting and Finance in the Faculty of Economics and Business Studies at the University of Zaragoza (Spain). He is Chair of a research group in accounting and auditing and Director of a Master in auditing. His research and professional interest is focused on accounting and financial reporting. He has participated in numerous research projects in this field and is the author of several books and papers in prestigious journals.