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Public sector accounting research in the higher education sector: a systematic literature review

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  • Ulrike Schmidt

    (Technische Universität Dresden)

  • Thomas Günther

    (Technische Universität Dresden)

Abstract

Management techniques, such as marketization and performance measurement of academic activities, can be evidenced in universities around the globe. They have given rise to extensive research in the higher education sector. This paper provides a systematic literature review of 236 papers on public sector accounting research in higher education from 83 analysed journals from the three areas of accounting, public management and administration, and higher education between 1980 and 2014. We analyse research location, theoretical approaches, research methods, and topics used in these fields and their change over time. We also compare our results with those of reviews on general public sector accounting research. Our results show a dominance of research from Anglo-American countries. The majority of papers informed by a radical/alternative theoretical approach use descriptive case and field research whereas studies with a functionalist approach apply mathematical analyses, surveys and archival research. In terms of topics, high importance is attached to accountability/governance, performance measurement, external reporting, and budgeting in which the adoption of accounting systems and their usefulness is often discussed. Furthermore, we cluster papers in 12 groups and find a highly fragmented body of research reflecting the different specifics of the higher education sector. From this we derive opportunities for future research.

Suggested Citation

  • Ulrike Schmidt & Thomas Günther, 2016. "Public sector accounting research in the higher education sector: a systematic literature review," Management Review Quarterly, Springer, vol. 66(4), pages 235-265, December.
    • Handle: RePEc:spr:manrev:v:66:y:2016:i:4:d:10.1007_s11301-016-0120-0
    DOI: 10.1007/s11301-016-0120-0
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