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Unveiling Challenges to Management Control Systems in Higher Education: A Systematic Literature Review

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  • Maya Lambovska

    (Department of Management, University of National and World Economy, 1700 Sofia, Bulgaria)

  • Antoaneta Angelova-Stanimirova

    (Department of Financial Control, University of National and World Economy, 1700 Sofia, Bulgaria)

Abstract

In light of constrained resources and the rise of digitalisation in higher education, management control systems (MCSs) have emerged as essential tools for university management because of their integrity, flexibility, and effectiveness. This paper aims to elucidate the current challenges in the implementation and functioning of MCSs in higher education. To this end, a systematic literature review was undertaken in the Scopus and Web of Science databases, following the PRISMA guidelines. The review yielded 15 relevant sources published between 2020 and June 2025. Induction, deduction, content analysis, and K-means clustering were employed to analyse them. Forty-eight challenges to MCSs in higher education were identified and systematised into four groups (Growth Threats, Limitations, Malpractices, and Stakeholder Issues), covering twelve subgroups. These subgroups were ranked according to their frequency of mention. The top-ranked subgroups were HR problems (first), organisational constraints and management engagement (second), and technological integration and lack of technology training (third). All challenges were classified into clusters based on the countries analysed in the reviewed sources. This review primarily contributes to the existing knowledge by identifying and categorising the challenges to MCSs in higher education. Practically, it lays the groundwork for improving these MCSs, thus contributing to enhanced university management.

Suggested Citation

  • Maya Lambovska & Antoaneta Angelova-Stanimirova, 2025. "Unveiling Challenges to Management Control Systems in Higher Education: A Systematic Literature Review," World, MDPI, vol. 6(3), pages 1-18, July.
    • Handle: RePEc:gam:jworld:v:6:y:2025:i:3:p:100-:d:1701767
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    References listed on IDEAS

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    1. José Vale & Joana Amaral & Luís Abrantes & Carmem Leal & Rui Silva, 2022. "Management Accounting and Control in Higher Education Institutions: A Systematic Literature Review," Administrative Sciences, MDPI, vol. 12(1), pages 1-22, January.
    2. Mina Daskalova-Karakasheva & Denitza Zgureva-Filipova & Kalin Filipov & George Venkov, 2024. "Ensuring Sustainability: Leadership Approach Model for Tackling Procurement Challenges in Bulgarian Higher Education Institutions," Administrative Sciences, MDPI, vol. 14(9), pages 1-18, September.
    3. Preeta Hinduja & Razia Fakir Mohammad & Sohni Siddiqui & Shahnaz Noor & Altaf Hussain, 2023. "Sustainability in Higher Education Institutions in Pakistan: A Systematic Review of Progress and Challenges," Sustainability, MDPI, vol. 15(4), pages 1-19, February.
    4. Zhelyo Zhelev & Silviya Kostova, 2024. "Investigating the Application of Digital Tools for Information Management in Financial Control: Evidence from Bulgaria," JRFM, MDPI, vol. 17(4), pages 1-17, April.
    5. Ni Putu Ari Aryawati & Iwan Triyuwono & Roekhudin Roekhudin & Endang Mardiati, 2024. "Bibliometric analysis on Scopus database related internal control in university: a mapping landscape," Cogent Business & Management, Taylor & Francis Journals, vol. 11(1), pages 2422566-242, December.
    6. Jangwan Ko & Seungsu Paek & Seoyoon Park & Jiwoo Park, 2021. "A News Big Data Analysis of Issues in Higher Education in Korea amid the COVID-19 Pandemic," Sustainability, MDPI, vol. 13(13), pages 1-18, June.
    7. Kristin Rosalina & Ruzita Jusoh, 2024. "Levers of Control, Counterproductive Work Behavior, and Work Performance: Evidence From Indonesian Higher Education Institutions," SAGE Open, , vol. 14(3), pages 21582440241, September.
    8. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
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