TY - JOUR
T1 - The role of management control systems in the performance of higher education through good university governance
AU - Muktiyanto, Ali
AU - Hermawan, Ancella Anitawati
AU - Hadiwidjaja, Rini Dwiyani
N1 - Publisher Copyright:
Copyright © 2020 Inderscience Enterprises Ltd.
PY - 2020
Y1 - 2020
N2 - Management control systems (MCSs) encourage university management to focus on achieving the expected performance. Unfortunately research on MCS in the public sector, has been very limited especially in the universities. It has been argued that MCS affects the Performance of Higher Education albeit in a weak manner. However, there are certain other variables that influence the role of MCS on higher education performance. Good university governance (GUG) is one of them. Kim (2008) states that GUG factors determine the success of management, quality control and organisational performance. This study seeks to examine the role of GUG under the influence of MCS on Performance. A study of 70 undergraduate accounting study programs in Indonesia using structural equation model has shown that MCS does affect performance. The effect is more pronounced with GUG being a mediator between MCS and performance. This suggests that the role of GUG should be optimised to enhance the role of MCS.
AB - Management control systems (MCSs) encourage university management to focus on achieving the expected performance. Unfortunately research on MCS in the public sector, has been very limited especially in the universities. It has been argued that MCS affects the Performance of Higher Education albeit in a weak manner. However, there are certain other variables that influence the role of MCS on higher education performance. Good university governance (GUG) is one of them. Kim (2008) states that GUG factors determine the success of management, quality control and organisational performance. This study seeks to examine the role of GUG under the influence of MCS on Performance. A study of 70 undergraduate accounting study programs in Indonesia using structural equation model has shown that MCS does affect performance. The effect is more pronounced with GUG being a mediator between MCS and performance. This suggests that the role of GUG should be optimised to enhance the role of MCS.
KW - Good university governance
KW - GUG
KW - Higher education
KW - Management control system
KW - Performance
UR - http://www.scopus.com/inward/record.url?scp=85089396249&partnerID=8YFLogxK
U2 - 10.1504/IJTGM.2020.108777
DO - 10.1504/IJTGM.2020.108777
M3 - Article
AN - SCOPUS:85089396249
SN - 1742-7541
VL - 13
SP - 288
EP - 310
JO - International Journal of Trade and Global Markets
JF - International Journal of Trade and Global Markets
IS - 3
ER -