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Difficulties in the Application of Accounting and Management Control in Higher Education Institutions in Portugal

Author

Listed:
  • Pedro Borges

    (Department of Economy, Sociology and Management, University of Trás-os-Montes e Alto Douro, 5000-801 Vila Real, Portugal)

  • Maria do Céu Alves

    (NECE (NECE-UBI Research Unit in Business Sciences), University of Beira Interior, 6201-001 Covilhã, Portugal)

  • Rui Silva

    (NECE (NECE-UBI Research Unit in Business Sciences), University of Beira Interior, 6201-001 Covilhã, Portugal
    CETRAD (Centre for Transdisciplinary Development Studies), University of Trás-os-Montes e Alto Douro, 5000-801 Vila Real, Portugal)

Abstract

Approximately two decades after the approval of POCP, and following an assessment of the need for an accounting system that meets the demands of proper planning, accountability, and financial control, the SNC-AP was introduced. This system, regulated by 27 Public Accounting Standards, has faced challenges in its implementation. Therefore, it is relevant to analyze how managers of Portuguese higher education institutions (HEIs) perceive this issue. The objective of this research is to determine whether HEI managers use management control tools, which management control models are adopted, and the difficulties encountered in their implementation. To achieve this, a qualitative empirical study was conducted through semi-structured interviews with 12 administrators and financial directors from Portuguese higher education institutions (HEIs). The results show that management accounting is complex and challenging to implement. Portuguese HEIs are still in the early stages of adopting these tools, with progress limited to defining activities and cost centers. Conditions have not yet been established to calculate, for example, the cost per course, student, project, or service, as outlined in NCP27 of the SNC-AP.

Suggested Citation

  • Pedro Borges & Maria do Céu Alves & Rui Silva, 2025. "Difficulties in the Application of Accounting and Management Control in Higher Education Institutions in Portugal," JRFM, MDPI, vol. 18(6), pages 1-26, June.
    • Handle: RePEc:gam:jjrfmx:v:18:y:2025:i:6:p:337-:d:1682461
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    References listed on IDEAS

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    1. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
    2. Luc Salemans & Tjerk Budding, 2022. "Operationalizing public value in higher education: the use of narratives as an alternative for performance indicators," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 337-363, June.
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