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

1. Introduction

In recent decades, accounting has evolved beyond the traditional function of recording financial transactions, becoming a vital tool for performance measurement, strategic decision making, and organizational improvement (Hardan & Shatnawi, 2013; Brusca et al., 2019). This evolution has been particularly prominent in public institutions, where increasing demands for transparency, accountability, and efficiency require robust financial and management systems (Duarte et al., 2023; Heinicke, 2020). Higher education institutions (HEIs) are not exempt from these pressures; facing significant reductions in public funding, they must optimize resource allocation, justify expenditures, and demonstrate societal value through effective financial and management control systems (Alves et al., 2015; E. Martins & Peixinho, 2017).

In Portugal, the pursuit of improved public sector accountability and performance led to the enactment of Decree Law No. 192/2015, which introduced the Accounting Standardization System for Public Administrations (SNC-AP). This system revoked the former POCP and its sectoral plans, creating a unified framework based on 27 Public Accounting Standards (Normas de Contabilidade Pública—NCPs), a multidimensional chart of accounts, and a conceptual framework aligned with international norms (Custódio & Viana, 2019; Esteves, 2022). The implementation level of the SNC-AP varies depending on the size and complexity of the public entities involved, but its overarching goal is to enhance financial control, comparability, and strategic decision making.

Among these standards, NCP 27 is particularly relevant. It recommends the use of the activity-based costing (ABC) method to allocate indirect costs and calculate product or service costs. The ABC model assumes that activities consume resources and thus provides a more accurate cost attribution mechanism. It is especially suitable for public sector contexts focused on service delivery, such as HEIs, where indirect costs are high and service outputs are diverse (Jordan et al., 2011; Kaplan & Anderson, 2007). Importantly, while NCP 27 does not mandate the implementation of ABC, it encourages its adoption, provided that entities assess their own structural and operational characteristics. Furthermore, NCP 27 already introduces environmental accounting aspects, aligning cost management with sustainability concerns (Souza & Campare, 2014).

Despite the theoretical advantages of ABC, its implementation has faced numerous challenges. Studies highlight obstacles such as organizational complexity, lack of staff training, limited technological resources, and resistance to change (Gosselin, 1997; Pietrzak et al., 2020; Marlina et al., 2023). This has led to the so-called “ABC paradox”: while academics and policymakers emphasize the model’s benefits, actual adoption rates remain low, especially in public sector institutions.

In Portuguese HEIs, the demand for management accounting and control (MAC) systems has intensified due to increasing pressures to improve budgeting, demonstrate effectiveness, and align strategic priorities with financial decisions. HEIs must now monitor the performance of their activities using metrics such as cost per student, per program, or per research project (Améstica-Rivas et al., 2017; Duarte et al., 2023). Tools like ABC and activity-based budgeting (ABB) have been recognized for supporting continuous improvement, enhancing profitability, and fostering competitive advantages (Hansen, 2011; López & Rodríguez, 2018; Ríos & Rodríguez, 2014).

However, implementing these tools requires a cultural shift in how accounting information is perceived and used. Traditionally driven by legal compliance, accounting in HEIs must now support strategic management objectives. Achieving this shift is complicated by barriers such as insufficient human and financial resources, lack of integration among accounting subsystems, and organizational resistance, especially when procedural and structural changes are required (A. P. Silva & Costa, 2008; Brusca et al., 2019; Heinicke, 2020; Marlina et al., 2023).

The interdependence between management accounting and management control is fundamental. While management focuses on the efficient use of resources—financial, human, and technological—control involves identifying deviations between planned and actual outcomes (El Filali & Hassainate, 2018). A well-integrated MAC system can significantly improve institutional performance, but it often demands changes in organizational culture and procedures, which can trigger resistance among staff concerned with autonomy, job roles, or the added complexity of the new systems (Bobe, 2020; Vale et al., 2022; L. S. D. Silva, 2024).

Given this backdrop, a clear gap remains in the literature concerning the practical application of the SNC-AP framework—particularly NCP 27—in the context of Portuguese HEIs, where structural, cultural, and technical barriers hinder implementation. Although previous studies have examined MAC in various public sector domains (Bhimani & Bromwich, 2009; Chaker & Mohammad, 2012; Pusat & Ozbay, 2014), few have focused specifically on the higher education context in Portugal. Moreover, the literature lacks insights into how institutional leaders perceive and manage these challenges in practice (Carneiro & Teixeira, 2022).

Thus, the present study seeks to determine whether Portuguese HEI managers use management control tools, identify the models adopted, and explore the key difficulties encountered during their implementation. The central research question guiding this inquiry is “What difficulties and challenges do managers face when implementing management control tools in HEIs?” To address this question, we conducted a qualitative empirical study based on semi-structured interviews with senior managers and financial directors across 12 Portuguese HEIs. The interviews were transcribed and analyzed using MAXQDA PRO 20 software, allowing for systematic coding and interpretation of the emergent themes.

This article is structured into six sections. Following this Introduction, Section 2 presents the Literature Review, summarizing prior research on MAC adoption and its challenges. Section 3 outlines the Methodology, including data collection and analysis procedures. Section 4 presents the Results, while Section 5 discusses the findings in relation to the reviewed literature. Finally, Section 6 concludes the study, highlighting its contributions, limitations, and avenues for future research.

2. Literature Review

2.1. Challenges in the Implementation of Management Accounting (MAC) Under the SNC-AP

The transition to the Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP) brought significant reforms to public sector accounting in Portugal, promoting standardization, transparency, and comparability in financial reporting (Carneiro & Teixeira, 2022; Duarte et al., 2023). These reforms also imposed the mandatory implementation of three interconnected accounting subsystems: budgetary accounting, financial accounting, and management accounting (Esteves, 2022).

While budgetary and financial accounting have been more easily adopted, management accounting (MAC) presents greater challenges due to its technical complexity, need for organizational restructuring, and demand for specialized training (E. Martins & Peixinho, 2017; Heinicke, 2020). The SNC-AP Implementation Manual and NCP 27 emphasize a standardized chart of accounts and suggest reporting models to enhance data articulation (Rosa, 2017), but their effective application requires considerable investment in human resources, training, and software infrastructure (Costa & Carvalho, 2006; Hutaibat & Alhatabat, 2020). NCP 27 also extends the scope of MAC to include environmental dimensions, highlighting its relevance for sustainability and accountability in public management (Souza & Campare, 2014; Bobe, 2020; Salemans & Budding, 2022). Despite this broad scope, the integration of MAC remains fragmented across Portuguese public entities. A survey by Costa and Carvalho (2006) found that 60% of 35 municipalities had not initiated MAC implementation, citing insufficient human resources, lack of training, and challenges in defining cost allocation criteria as key obstacles.

Empirical evidence confirms a recurring pattern of undervaluation of MAC outputs in favor of legal compliance. A. B. D. S. D. Teixeira et al. (2012) analyzed management reports from municipalities in the Setúbal district and noted a clear preference for financial and budgetary indicators over management accounting metrics, underscoring the limited adoption of MAC across the public sector.

The potential of MAC as a strategic management tool has long been recognized. It supports cost control, enhances decision making, and helps identify non-value-adding activities (Kaplanog, 2008; Arora & Raju, 2018). However, implementation success often hinges on the commitment of leadership, adequacy of IT systems, and experience with data-driven decision making (Stefano et al., 2012; Ferreira-Coordenador et al., 2014). The managerial profile, therefore, plays a decisive role in shaping the feasibility and efficacy of MAC integration.

Among the recommended tools for MAC are activity-based costing (ABC) and time-driven activity-based costing (TDABC). These methods allow for precise allocation of costs based on resource consumption and have been credited with improving cost transparency and operational efficiency (Kaplan & Anderson, 2007; Haroun, 2015). Nonetheless, their adoption remains limited due to perceived complexity, high implementation and maintenance costs, and lack of managerial buy-in (Bornia, 2002; Askarany & Yazdifar, 2007; Stratton et al., 2009; Pietrzak et al., 2020).

This reluctance reflects what Gosselin (1997) and Quesado and Silva (2021) refer to as the “ABC paradox”: while academics and consultants strongly advocate for ABC/TDABC, their real-world application remains scarce. Additional barriers include high software costs (Ouassini, 2019), the need for staff training, and resistance to change (Fito et al., 2018). Rankin (2020) suggests that contextual variables—such as organizational culture, resource constraints, and external pressures—play a critical role in adoption outcomes. Legal frameworks, such as the Law of Commitments and Late Payments (LCPA), have also influenced public financial management. Coelho (2019) evaluated the LCPA’s impact and emphasized the importance of internal control mechanisms and managerial training to ensure budgetary discipline and sustainability.

Budgetary accounting, as defined in the SNC-AP, enables control over legislative-approved allocations and supports financial monitoring (Custódio & Viana, 2019; Miranda, 2021). Increasingly, budgeting is being reinterpreted not just as a legal requirement, but also as a tool for strategic management.

Despite theoretical advancements, many MAC implementation efforts fail due to the underestimation of transition costs and organizational resistance (Johnson & Kaplan, 1987; Scapens, 2006; Baldvinsdottir et al., 2010; Bromwich & Scapens, 2016). Public sector institutions face additional pressures, including limited resources and the need to balance efficiency with accountability (Kurunmäki, 2009).

In sum, while the SNC-AP has laid a robust regulatory foundation for integrating MAC, its practical application remains uneven. Structural, technical, and cultural barriers continue to impede widespread adoption. A successful transition demands not only regulatory compliance but also strategic alignment, investment in capacity building, and a shift in management culture to fully harness the potential of management accounting in public administration.

2.2. Difficulties in Applying MAC at HEIs

Regarding higher education institutions (HEIs), the university system aims to achieve efficient financing of educational models, minimizing its economic needs to ensure success through proper management and decision making. This is where the importance of MAC lies, as it helps determine the break-even point, which serves as a useful tool for analyzing institutional innovations (Améstica-Rivas et al., 2017).

Market orientation drives the adoption of MAC practices in HEIs. MAC contributes to the effectiveness of university management, particularly when aligned with a market-oriented approach. It is essential to integrate strategy, management, and accounting within the higher education context (Marlina et al., 2023).

Several studies have investigated the implementation of MAC systems in HEIs (Vale et al., 2022). In one such study, Lutilsky and Dragija (2012) found that ABC has a low level of implementation in European universities, as only a very limited number fully apply the method. However, the authors note that a larger number of universities make partial use of the ABC method.

According to some researchers, the ideal costing system should combine traditional costing methods with the ABC method (Valderrama & Del Rio Sanchez, 2006; Carvalho et al., 2008; Gonçalves Filho, 2024). This so-called European approach assumes that each cost center encompasses various activities and that costs should be distributed among them. In the context of ABC application in HEIs, Hernández et al. (2010) propose an innovative approach that blends elements of traditional costing systems with the ABC analysis framework. Instead of a full ABC implementation—which can be complex and costly—the authors advocate for its partial use. This approach maintains the fundamental structure of traditional costing systems while incorporating ABC principles by breaking down cost centers, linking them to activities, allocating costs accordingly, and associating activities with products/services.

Alternatively, other ABC-based models, such as TDABC, can drive greater involvement of professionals in cost management and efficiency improvements (Campanale et al., 2014). The use of TDABC can help identify opportunities for cost reduction and process optimization in specific organizational areas (Laviana et al., 2016).

N. M. P. Martins (2005) conducted a study on management accounting in HEIs and found that 78% of institutions had not implemented this tool. The main reasons cited were a shortage of human resources, insufficient technical expertise among staff, and inadequate software programs. Institutions that had adopted the system reported difficulties in selecting allocation criteria for indirect costs and restructuring their organizational charts to meet new requirements. Although institutions acknowledged the benefits of implementation, the necessary human and material resources were not yet in place, which explains why MAC remains in an early development stage.

Using a questionnaire survey, Araújo (2007) studied the Autonomous Services of Central Administration, differentiating them by the healthcare, education, and other sectors that use the POCP. The responses indicated that the healthcare sector had the highest level of implementation of its plan. The same study identified the main reasons for the lack of management accounting implementation as the absence of adequate resources, such as IT systems compatible with new accounting requirements, and a shortage of personnel with specialized knowledge in the field.

At the beginning of this century, Carvalho et al. (2008) conducted a study involving 62 municipalities, 33 hospitals, 41 universities, polytechnic institutes, and higher education schools to analyze the state of MAC implementation, the reasons for its non-implementation, and its perceived importance. Regarding the implementation status, the study concluded that all hospitals surveyed had initiated the process, followed by higher education institutions (95.1%), while municipalities had the lowest implementation rate (48.4%). However, only 78.8% of hospitals had fully completed the system’s implementation. In higher education, the majority of institutions (71.8%) were still in the early stages, while 80% of municipalities remained in an initial, underdeveloped phase.

Regarding the main reasons for non-implementation, municipalities and higher education institutions cited the fact that the documents produced by this accounting system are not part of the required information set demanded by the Court of Auditors, as well as the difficulty in selecting allocation bases for distributing various indirect costs. Additionally, they pointed to a lack of human resources and the perception that management accounting is less important than budgetary and financial accounting. Other reasons mentioned included a lack of time and “political will.” In the case of hospitals, the most frequently cited obstacles were the shortage of human resources and the complexity of the accounting software (Costa & Carvalho, 2006).

More recently, E. Martins and Peixinho (2017) conducted a study on the development of the management accounting system at the University of Algarve. The study found that the main challenges in developing the management accounting model at the university were related to the institution’s size and complexity, the subjectivity in selecting allocation criteria, and the significant weight of indirect costs.

A. B. D. S. D. Teixeira (2009), after conducting a survey of higher education institutions (HEIs) in Portugal between March and December 2006, concluded that budgetary accounting was already fully implemented, while patrimonial accounting had a 98% implementation rate. In contrast, management accounting had an implementation rate of only 25%. The difficulties in applying management accounting were linked to financial constraints, challenges in interpreting regulations, insufficiently qualified human resources, and the lack of suitable software. Additionally, it is worth noting that management accounting is the area in which these institutions invest the least in employee training.

Carneiro and Teixeira (2022) focused their research on the context of Portuguese public administration and how management accounting (MAC) can help higher education institutions (HEIs) to meet regulatory requirements and improve their internal control mechanisms. Additionally, they highlighted its potential as a valuable tool for enhancing accountability, transparency, and efficiency in the management of public resources in higher education.

Effective dissemination of management accounting information is essential for better management. Its importance is even greater in public administration because, in the business sector, management accounting is only disclosed to internal users, whereas in public administration, this information must not only be shared internally but also included in financial reporting documents for external disclosure (A. L. Martins, 2017).

Thus, financial reporting documents should provide information on performance evaluation and program-based assessments, as well as cost analyses based on the data provided by management accounting (NCP 27, 2015). For this purpose, NCP 27 specifies the elements to be included in the annual financial report, as well as the specific reporting requirements for the education, healthcare, and local government sectors (A. L. Martins, 2017).

The implementation of management accounting (MAC) in higher education institutions (HEIs) in Portugal faces several challenges. A lack of rigor in quality assurance processes, combined with low commitment from human resources, creates obstacles in quantifying and tracking progress toward continuous improvement (Dewi et al., 2021). Additionally, the economic recession and budget constraints in Portugal have increased pressure on HEIs to demonstrate their social, cultural, and economic impact on their communities (Alves et al., 2015). In this context, the implementation of strategic management accounting in HEIs is influenced by factors such as market orientation (Marlina et al., 2023).

The implementation of management accounting in Portuguese HEIs also faces other obstacles, ranging from the need to raise awareness among staff and ensure the proper allocation of resources to making strategic decisions that integrate sustainability. In Portuguese HEIs, a lack of awareness among managers and faculty members represents a significant barrier to the implementation of MAC (A. P. Silva & Costa, 2008). Additionally, the authors highlight a severe shortage of human, financial, and technological resources, which further complicates the adoption of MAC.

E. C. C. Martins (2014) identifies challenges in the allocation of indirect costs and the selection of appropriate costing methods. He also notes a lack of integration between management accounting and other institutional information systems.

Challenges in implementing MAC in HEIs include resistance to change from some stakeholders. This resistance may stem from various factors, such as a lack of awareness about the benefits of management accounting, fear of the unknown, and the perception that implementing this system will require additional time and effort. To overcome these challenges, it is essential to actively manage resistance through strategies such as effective communication, training, and stakeholder engagement (Borges et al., 2017; Santos, 2020).

After analyzing the studies mentioned, it can be concluded that the prospects for the effective implementation of MAC are still not very promising. Therefore, public administration entities should make efforts to implement this system, as it serves as an important decision making support tool in organizations (S. M. Silva et al., 2016).

Duarte et al. (2023) investigate the role of cost accounting in performance measurement in Portuguese HEIs through a case study that examines how cost information is used for performance evaluation and improvement. The integration of cost accounting with other information systems and the development of relevant performance indicators are necessary steps for enhancing institutional efficiency.

Therefore, implementing MAC tools requires investment in employee training, the acquisition of software and information systems, and the hiring of specialized professionals. A lack of resources can make the process impossible or significantly delay its implementation (Brusca et al., 2019; Heinicke, 2020; Hutaibat & Alhatabat, 2020). Integration among various areas within HEIs, such as administration, financial accounting, teaching, and research, is essential for the effective functioning of MAC. A lack of integration can hinder the collection of reliable data and the generation of crucial information for management (Bobe, 2020; Heinicke, 2020).

Moreover, a lack of knowledge in this field may lead to the failure to select the most relevant indicators or difficulties in interpreting results (Pilonato, 2020; Salemans & Budding, 2022). The absence of documented guidelines and challenges in executing cost calculation methods contribute to delays in MAC implementation. Deploying information systems to support management accounting requires expertise in information technology and data modeling, presenting a technical challenge. Choosing an inappropriate system or making errors in its application can render the tool impractical (Hutaibat, 2019; Marlina, 2020).

The research gap to be filled is a richer and more contextualized understanding of the obstacles faced by Portuguese HEIs in adopting modern management control practices under the new SNC-AP regulatory framework.

3. Methodology

3.1. Nature of the Study

The present study consisted of a survey conducted with representatives of Portuguese HEIs. It is a qualitative research study that, in this case, allows for a deep understanding of the nuances of human behavior, experiences, and meanings, providing valuable insights that quantitative methods simply cannot achieve. Interviews were conducted with a sample of 12 participants (Administrators and Financial Directors from selected HEIs) from a total population of 39 national HEIs. The interviews were collected between December 2022 and July 2023, both online and in person, following prior scheduling. They were recorded with the participants’ consent, then transcribed and imported for analysis.

This approach is considered a valid research method within which data is represented not by numbers but by phrases (Taylor, 2005). The data is explored in depth, classified, and categorized, aiming to construct narratives that describe the studied phenomenon in detail (Taylor, 2005).

3.2. Population Studied

In this study, as far as the sampling method is concerned, purposive sampling is the most appropriate, as it specifically seeks information from specific people with relevant knowledge and experience. Convenience sampling, on the other hand, aims to gather quick information from readily available individuals. The objective of this sampling method was to access diverse experiences (Ritchie & Lewis, 2003).

The participant group was homogeneous in the sense that all members were knowledgeable about the phenomenon, but variability was introduced by considering the participants’ roles and the institutions to which they are affiliated (Administrators and Service Directors). From a total population of 39 HEIs, a sample of 12 interviewees from 12 different institutions was obtained through a convenience sampling process, ensuring that all participants were directly involved in the studied phenomenon. For confidentiality reasons, the identity of the interviewees is omitted, and a coding system is used for identification purposes (

Table 1. Profile of interviewees.

Code	Gender	Years of Experience	Scientific Area of Training	Academic Qualifications	Training in the Management Area	Interview Duration
Director/Administrator
E1	F	25	Management	Graduation	Yes	120 min
E2	M	20	Management	Master’s degree	Yes	90 min
E3	F	28	Engineering	Master’s degree	Yes	110 min
E4	F	21	min	Graduation	Yes	117 min
E5	M	20	Economy	Graduation	Yes	100 min
E6	M	26	Accounting	Graduation	Yes	95 min
E7	F	24	Management	Graduation	Yes	82 min
E8	M	22	Management	Master’s degree	Yes	78 min
E9	F	26	Accounting	Master’s degree	Yes	105 min
E10	F	23	Management	Graduation	Yes	115 min
E11	M	21	Economy	Graduation	Yes	68 min
E12	M	25	Accounting	Graduation	Yes	132 min

Source: prepared by the author.

). A total of twelve interviews were conducted. The profile of the interviewees/key informants is presented in Table 1.

The table provides detailed information about the study participants, including their roles as directors and administrators. The sample consists of 6 women and 6 men, with 20 to 28 years of professional experience, indicating a significant proportion (50%) with expertise primarily in management. The duration of the interviews ranged from 68 to 132 min, totaling 1,212 min, with an average of 101 min per interview.

3.3. Data Collection Process and Instrument

To address the research question: What challenges do managers face in implementing MAC tools in HEIs? This study adopted a qualitative research methodology, using semi-structured interviews as the data collection instrument.

The aim was to understand the phenomenon in question—why difficulties exist in implementing MAC in HEIs—as well as the motivations, beliefs, and values that drive HEIs managers’ actions, providing a holistic and contextualized perspective of the studied reality. This study is significant and timely in light of the financial crisis that HEIs are struggling with in Europe and worldwide for many reasons, including the lack of an effective accounting and management control system. To achieve this, semi-structured interviews were conducted, developed based on a review of the existing literature in this field.

The semi-structured interview serves as a bridge between the rigidity of structured interviews and the flexibility of open-ended interviews, allowing researchers to explore topics in depth without being strictly bound to a predefined script (Adeoye-Olatunde & Olenik, 2021). These interviews enable participants to express their opinions more openly and in greater detail, as interviewers have the freedom to explore emerging themes and issues during the conversation, enriching the information gathered. Another advantage of semi-structured interviews is the flexibility they offer both to the interviewer and the interviewee. The interviewer can adapt the questions based on responses and delve deeper into specific topics, while the interviewee has the freedom to share their experiences more openly (Blandford, 2013).

As one of the most widely used qualitative research techniques, the semi-structured interview aims to achieve a comprehensive understanding of a social phenomenon through the personal experiences of interviewees (Batista et al., 2017).

To operate the interviews and address the research questions, an in-depth semi-structured interview guide was developed, based on the key themes identified in the literature review. The interview guide (Appendix A) covered two main areas: (1) sociodemographic data and (2) specific questions related to the phenomenon under study. The guide was tailored to the target population, ensuring sufficient flexibility to adjust questions based on new information and participant availability.

The questions were formulated from a review of the literature, specifically drawing from scientific articles that explored the following topics: (1) challenges in implementing accounting systems under the SNC-AP (E. Martins & Peixinho, 2017), (2) the main accounting systems implemented in HEIs (A. B. D. S. D. Teixeira, 2009; Lutilsky & Dragija, 2012), (3) application of management control systems for decision making (Marlina et al., 2023), (4) environmental concerns and sustainability (Duarte et al., 2023), and (5) disclosure of information to stakeholders (A. L. Martins, 2017).

3.4. Analyzing the Interviews

Content analysis is a research technique that enables systematic examination and scientific analysis of verbal data sources, such as interviews. To conduct a scientific content analysis of the interviews, the process began with the preparation phase (Faria-Schützer et al., 2021).

Before initiating the content analysis, all collected material was organized, with interviews being fully transcribed and compiled into a database containing all available information. Once the data collection process was completed, the full transcription of the interviews was carried out, followed by a detailed reading of the material.

The data analysis and processing were conducted using MAXQDA, a piece of software specifically designed for qualitative research, allowing the construction of comprehensive categories and subcategories. This qualitative analysis software ensures scientific rigor, facilitating a more explicit and organized systematization of data (Mozzato et al., 2016).

Next, the coding process was initiated. In this phase, central themes that emerged from the interviews were identified, and analysis categories were defined. The classification of analysis units (such as expressions, excerpts, phrases, etc.) was then carried out according to the predefined categories. Regarding the actual data analysis, the focus was on interpreting the collected data and identifying patterns and relationships between the analysis categories (Faria-Schützer et al., 2021).

Figure 1 illustrates the analysis process adopted by the authors, following the development of the interview guide and the selection of key informants to be interviewed.

Figure 1 helps to understand the analysis process adopted by the authors:

After the interviews, the recordings were listened to and transcribed using Microsoft Word. After transcription, a systematic and exhaustive reading was carried out to select the most relevant and appropriate excerpts for the purposes of the study. The reference units were coded to structure the data, which were later analyzed and validated.

Aiming to construct a conceptual framework for understanding the phenomenon based on the collected data, categorization was carried out following the Grounded Theory model (Strauss & Corbin, 1994). Although foundational, the coding approach by Strauss and Corbin (1994) remains widely used due to its systematic structure. This was complemented by the interpretative approach described by Creswell and Poth (2017), ensuring theoretical saturation (Lowe et al., 2018). The goal was to achieve theoretical saturation, moving beyond a mere description of the phenomenon to discover a theory for a process (Creswell & Poth, 2017). Theoretical saturation was reached when it became evident that collecting additional data did not yield new elements (Lowe et al., 2018). The highest possible theoretical density was achieved based on the available data (Fontanella et al., 2011).

The connection between data and themes concluded when the analysis no longer generated new categories. The following categories emerged from the data, reinforcing the emergent theory (Petrini & Pozzebon, 2009).

The content of the interviews was interpreted based on the themes that emerged from the literature, establishing relationships between them through thematic coding in the MAXQDA software. By applying a predefined coding process for the main themes and subtopics, the aim was to enhance the consistency of the interview content, providing a clearer understanding of the topics related to management accounting and control in higher education institutions (HEIs). The use of this methodology ought to improve the clarity and robustness of the results.

4. Results

Using qualitative analysis software, the cohesion between participants’ accounts was examined by analyzing the correlation between meaning units and emerging themes. According to the software results (

Table 2. Similarity Matrix.

Interviewee	E1	E2	E3	E4	E5	E6	E7	E8	E9	E10	E11	E12
E1	1	0.83	0.83	0.83	0.78	0.83	0.87	0.74	0.78	0.78	0.83	0.74
E2	0.83	1	0.74	0.83	0.87	0.83	0.78	0.83	0.7	0.87	0.83	0.83
E3	0.83	0.74	1	0.65	0.7	0.91	0.7	0.74	0.78	0.78	0.74	0.74
E4	0.83	0.83	0.65	1	0.96	0.74	0.96	0.91	0.78	0.87	0.91	0.91
E5	0.78	0.87	0.7	0.96	1	0.78	0.91	0.96	0.83	0.91	0.96	0.96
E6	0.83	0.83	0.91	0.74	0.78	1	0.78	0.83	0.78	0.87	0.83	0.83
E7	0.87	0.78	0.7	0.96	0.91	0.78	1	0.87	0.83	0.83	0.87	0.87
E8	0.74	0.83	0.74	0.91	0.96	0.83	0.87	1	0.87	0.96	0.96	1
E9	0.78	0.7	0.78	0.78	0.83	0.78	0.83	0.87	1	0.83	0.78	0.87
E10	0.78	0.87	0.78	0.87	0.91	0.87	0.83	0.96	0.83	1	0.87	0.96
E11	0.83	0.83	0.74	0.91	0.96	0.83	0.87	0.96	0.78	0.87	1	0.91
E12	0.74	0.83	0.74	0.91	0.96	0.83	0.87	1	0.87	0.96	0.91	1

), there is a strong correlation (close to 1) between the various contributions of the interviewees to this study. The closer the correlation is to 1, the more significant the interviews’ contribution to understanding the phenomenon under analysis (Kuckartz & Rädiker, 2019; R. Silva et al., 2021).

The occurrence of similarity between interviews can be observed through the matrix cross-checking process. For instance, if E1 has a correlation of 0.83 with E2, it means that 83% of the content is very similar, requiring only the extraction of the differences between interviewees (Table 2).

The content analysis of the semi-structured interviews identified the main categories to be considered, characterizing the interviews according to their occurrence. Figure 2 presents a hierarchy of code derived from the interview content. The global category map highlights the main thematic categories addressed by the interviewees and the hierarchical relationship between subthemes within each thematic category.

The figure illustrates how a management control and accounting (MAC) system is structured within a higher education institution (HEI). This hierarchy represents the organizational and functional structure of the system, dividing it into different levels with specific responsibilities: Theme 1: implementation of the SNC-AP—establishing the implementation of the National Public Accounting System (SNC-AP) within the HEI; Theme 2: accounting Systems—managing the institution’s accounting records efficiently and transparently, in compliance with current regulations and legislation. It also aims to determine the costs of each activity or project, providing essential information for strategic decision making; Theme 3: management control—supporting institutional management by providing financial and operational information to enable strategic and effective decision making. A key aspect is cost allocation, ensuring a rational and fair distribution of costs across different departments or areas; Theme 4: environmental management—providing information on legal regulations and their implementation process within the institution; Theme 5: stakeholders—addressing the needs and expectations of different stakeholder groups, such as students, faculty, staff, government, and the broader community.

Figure 2 represents the hierarchy of key themes derived from literature and interview analysis. Figure 3 illustrates how meaning units were coded into these themes, showing the frequency and distribution of codes across the dataset.

Figure 2 and Figure 3 summarize the content of the units of meaning assigned to the interview analysis. These two outputs present a hierarchy of codes created using MAXQDA, a qualitative data analysis software. The structure suggests the existence of five main themes: implementation of SNC-AP, accounting systems, management control, environmental management, and stakeholders, highlighting the key areas of analysis.

Each main theme includes subcategories that detail specific aspects under investigation. For example, within the Implementation of SNC-AP theme, the subcategories are accounting systems, software renewal, budget, and legal requirements. The color-coding of categories helps with the organization and visualization of data during the analysis.

After a detailed and systematic content analysis, it was confirmed that participants provided a direct approach to the main themes associated with the implementation of SNC-AP, accounting systems, management control, environmental management, and stakeholders.

The

Table 3. Structure of the meaning units.

Themes	Subtopics	Meaning Units
Implementation of the SNC-AP	Accounting Systems	(…) the budget accounting system is easier to implement. This is because the ERP in use is already prepared and properly parameterized according to the phases of public revenue and expenditure (…)
	Software Renewal	(…) However, a module has been developed in the software itself to implement management accounting. The software is currently able to implement it, but a human resources team needs to be trained and qualified to implement management accounting. (…)
	Budget	(…) the heads of all the organizational units are asked for all their needs and revenue forecasts. In this way, we no longer have a budget that is only imposed, but a budget that is based on forecasting needs and forecasting revenue collection (…)
	Legal Requirements	(…) Accounting information until 2021 was information directed solely at meeting legal requirements. Accounting was recorded essentially to meet legal deadlines and to report information on the SIGO, DGO, Unilec and Court of Auditors platforms. From 2021 onwards, the institution was equipped with tools capable of helping with decision-making (…)
Accounting Systems	Chart of Accounts	(…) the definition and appropriate breakdown of the accounts in class 9 will be fundamental to achieving the objectives of cost accounting. Disaggregation of the accounts in class 9 so that it is possible to obtain the maximum amount of disaggregated information according to the reality of the institution (…)
	Cost Sharing	(…) in HEIs, this is the largest percentage of expenditure, and it must be defined. In the case of teachers, the distribution of teaching and research work must provide this answer, which is why coordination with the bodies responsible for this data is essential (…)
	ABC model	(…) it is difficult to carry out an adequate and reliable breakdown of costs by activity, particularly indirect costs, so it is necessary to carry out a much more careful classification of costs, from the information provided by the service requester to the treatment carried out by the various services involved in the process (…)
	Balanced Scorecard	(…) designing and implementing the BSC and only looking at it at the stage of drawing up the final report will not be an added value, but rather another waste of resources (…)
Management Control	Management Strategy	(…) the data obtained from management accounting should also be a basis for performance analysis. A strategy that does not promote the dissemination of information, coordination between bodies and technical and administrative services makes it difficult to define attribution keys and obtain real data (…)
	Manager Profile	(…) No. The University’s strategy has been defined, and management accounting should produce information that allows the various activities to be measured and be one of the and “validate” the strategy. (…)
Environmental Management	Forms of Implementation	(…) a number of measures have been developed in the direction of energy efficiency, reducing energy costs, as well as reducing road traffic within the institution and encouraging the use of electric vehicles through their rental (…)
	Legal Regulations	(…) taking into account that CG is not implemented, and according to NCP 27 and its recommendation, we can only talk about CG if environmental sustainability is taken into account, however there is already some environmental sustainability measure in place (…)
Stakeholders	Information Disclosure	(…) this is a permanent concern of the management. We want this to be the case. The channels created for the dissemination of information are a great help in achieving a smooth flow of information (…)
	Promotion Channels	(…) efficient communication is an ongoing management concern, as it contributes to transparency, collaboration and controlled decision-making. Through efficient and effective communication channels, it is possible to facilitate the dissemination of relevant information to all members of the (…)

below identifies the key topics addressed by the interviewees, based on the interview guide. For example, regarding the implementation of SNC-AP, participants highlighted various implementation challenges related to accounting systems, the need for software renewal, budgeting, and legal requirements. The analysis of this table should follow the example provided above.

The interviewees recognize that the direct relationship between the subsystems—implementation of SNC-AP and management control—is essential, as evidenced by their responses. Since SNC-AP is the current regulatory framework in force in public administration, the two accounting subsystems, budgetary and financial, are the easiest to implement due to their direct relationship with legal requirements and certified software. The ease of implementation is attributed to the fact that “(…) the ERP in use is already prepared and properly configured according to the phases of public revenue and expenditure, and because it was a system that already existed before the application of POCP and later SNC-AP (…)” (E2).

Within the interviews conducted, the management accounting subsystem is identified as the most challenging to implement, mainly due to its complexity. According to NCP 27, its implementation requires designing the entire system, defining various activities and cost centers, establishing allocation criteria, and specifying the expected outputs. As one interviewee highlighted, “(…) With a careful approach, proper planning, and leadership support, it is possible to overcome difficulties and successfully implement management accounting, maximizing its benefits for the institution’s strategic management (…)” (E7).

Before implementation, it is essential to define how the system will be structured and deployed.

The accounting information produced must first and foremost comply with legal obligations. However, it is also constantly analyzed to identify potential deviations and serve as a decision making support tool: “(…) this cultural shift regarding accounting information tends to bring benefits to the institution, enabling a more proactive management approach and a greater ability to adapt to emerging changes and challenges (…)” (E11).

Financial information is crucial for making better-informed, more adjusted, and safer decisions. It has three key roles: fulfilling legal obligations, acting as a financial control tool, and supporting decision making: “(…) providing clear and concise information to the administration is a valuable resource. These dashboards allow for a quick and easy visualization of relevant accounting data, enabling more efficient analysis and highlighting important trends and patterns (…)” (E11).

According to the interviewees’ responses, it is essential that budget preparation is carried out carefully and properly supported by the entity’s activity plan and strategic plan, using reliable revenue and expenditure forecasting criteria. This ensures comparability both with financial statements from previous periods and with those of other entities.

Here, “(…) involving the heads of organizational units in budget preparation fosters greater control across different areas of the institution, allowing for a more integrated view of needs and priorities (…)” (E6).

It was found that only about 60% of higher education institutions (HEIs) have implemented the Evaluation and Accountability Framework (QUAR), a management and performance assessment support document. The QUAR outlines the organization’s mission, strategic objectives, and operational goals, including its performance indicators, targets, and available human and financial resources.

“(…) At present, the Evaluation and Accountability Framework (QUAR) exists as a management and performance assessment support document. The QUAR defines the organization’s mission, strategic objectives, and operational goals, including performance indicators, targets, and available human and financial resources (…)”.

(E5)

Another instrument analyzed was the Balanced Scorecard (BSC). It was found that 85% of respondents stated that they are developing the model with the aim of sustainability, cost containment, and revenue growth.

“(…) We have not yet developed a BSC system, but we have already experimented with quality systems in some university units. When we commit to evaluation through any model, it is because we are aware that we have the conditions to go through its different phases. We have achieved several positive results (…)”.

(E3)

Regarding the relationship with stakeholders, all respondents agreed that information disclosure aims to inform all HEI stakeholders about the institution’s activities. From a public financial management perspective, the main objectives of information disclosure are accountability, ensuring adequate scrutiny of public activities and transparency in financial reporting and transparency in the use of public resources and the efficiency of public policies, and control based on sustainability and the quality of public finance management.

“(…) That is what we aim for. The channels created for information disclosure greatly contribute to ensuring a smooth flow of information (…)”.

(E8)

Regarding the implementation of management accounting, respondents perceive that its implementation does not require changes to the institution’s organizational structure. However, management accounting is still in its early stages, with only activities, cost centers, and responsibility centers having been defined.

According to the respondents, full implementation requires extensive prior preparation, particularly ensuring the existence of an ERP system properly configured for the implementation and execution of management accounting.

Additionally, respondents believe that all stakeholders in the process—not just financial staff but all HEI employees—should receive specific training. Naturally, for employees outside the financial area, the training should be more generalized. This approach ensures the effective implementation of the system.

“(…) Therefore, software is very important, but it is also essential that the existing human resources have the know-how to operate these systems, and the necessary knowledge required for their roles. Additionally, ongoing training is crucial to ensure continuous knowledge updates and skill development (…)”.

(E3)

It is generally understood that traditional models and those derived from the ABC model, such as the TDABC model, should also be considered. In this regard, it is emphasized that the administration must define the type of costs they want to calculate to better serve and manage the institution while always considering stakeholder satisfaction.

“(…) There are different approaches to cost calculation and allocation, and the choice will depend on the institution’s specific objectives and needs (…)”.

(E11)

It is observed that for higher education institutions (HEIs), the proper definition and breakdown of class 9 accounts is essential for meeting cost accounting objectives. This breakdown allows for the maximum extraction of information in alignment with the institution’s reality. In other words, this class should be

“(…) reserved for recording costs and benefits by nature, and its reclassification for cost determination by activities or products is a crucial step in obtaining more specific and useful information for the institution’s management (…)”.

(E10)

Regarding the profile of managers, the interviewees believe that it does not hinder the implementation of management accounting, provided that strong teams are in place, working collaboratively and aligned with HEI’s strategy. Managers should be capable of distinguishing between higher short-term resource consumption that aligns with the institution’s strategic policy and unjustified expenditures, which can be identified through the information provided by management accounting.

“(…) A manager with training or experience in accounting will have a stronger understanding of accounting principles and best financial management practices, which can be an advantage in implementing management accounting (…)”.

(E12)

Finally, the interviewees conclude by stating that the implementation of NCP 27 will provide information on environmental costs. Special attention should be given to defining the various criteria necessary for its implementation.

“(…) Providing information on environmental costs requires careful definition of the various criteria essential for implementation. This information is also relevant in the context of green public procurement, supporting decision making in procurement procedures based on the ENCPE—National Strategy for Green Public Procurement (…)”.

(E2)

To enhance the study’s understanding, Figure 4 illustrates the relationship between the emerging themes and how they are reflected in the interviewees’ discourse. It is evident that the central themes highlighted by the interviewees were the implementation of SNC-AP, accounting systems, and management control and strategy.

This image displays a code map generated in MAXQDA, visually representing the connections between different themes analyzed from qualitative data.

Unlike the hierarchical structure seen earlier in Figure 2, this map illustrates the complex and interdependent relationships between the themes. In the figure, thicker lines indicate stronger connections between themes, suggesting a higher co-occurrence in the analyzed data. For example, accounting systems and management control are strongly related.

The centrality of SNC-AP implementation reinforces its role as the core element of the analysis. The strong link between accounting systems and management control suggests that the implementation of SNC-AP significantly impacts these areas. The cluster analysis reveals patterns and insights into the relationship between different aspects of SNC-AP implementation.

From another perspective, Figure 4 helps to understand, in a segmented manner, the contribution of participants to the identification of emerging themes based on their statements.

Individually, it is evident that the most frequently discussed themes were SNC-AP implementation, accounting systems, management control, and strategy.

The figure presents both the absolute frequency (number in parentheses) and the relative frequency (percentage) of each theme. SNC-AP implementation is the most frequent theme (18%), followed by accounting systems (12%) and management control (10%).

The main themes—SNC-AP implementation, accounting systems, management control, environmental management, and stakeholders—and their subcategories are the same as those in the previously discussed code map.

The table allows for a comparison of subcategory frequencies within each main category. For example, within SNC-AP implementation, accounting implementation (8%) is more frequent than budgeting (6%).

The high frequency of SNC-AP implementation confirms its central role in the analysis, indicating that a significant portion of the coded data relates to this theme. Comparing subcategory frequencies helps identify the most relevant aspects within each main category.

The low frequency of environmental management and stakeholders suggests that interviewee responses were more focused on the accounting and management control dimensions of the SNC-AP.

In summary, the theme frequency table provides a quantitative perspective on the importance of each theme in the analysis, complementing the qualitative insights from the theme map. Its use allows for the identification of dominant themes and areas that require greater attention, contributing to a more comprehensive and robust analysis of the data (Figure 5).

5. Discussion

The implementation of the SNC-AP reveals significant asymmetries in the operationalization of its accounting subsystems within Portuguese higher education institutions (HEIs). Budgetary and financial accounting have been more easily implemented, supported by pre-existing structures and alignment with legal compliance requirements (Esteves, 2022; Custódio & Viana, 2019). In contrast, management accounting (MAC)—particularly as defined in NCP 27—presents considerably greater challenges due to its technical and organizational demands.

NCP 27 requires the creation of a structured management accounting system, including the definition of activities, cost centers, allocation criteria, and performance outputs (E. Martins & Peixinho, 2017; Rosa, 2017). As one interviewee noted, “With NCP 27, it is necessary to design the entire system… which entails the allocation of resources—both human and financial” (E2), echoing A. B. D. S. D. Teixeira et al. (2012). The ERP systems used by many institutions are not fully configured for this level of strategic cost analysis, further complicating the implementation process. Despite these challenges, a cultural shift is emerging in HEIs regarding the role of accounting information. Traditionally used primarily for compliance (A. B. D. S. D. Teixeira, 2009; N. M. P. Martins, 2005), accounting is increasingly valued for its strategic utility. Several institutions now use it to support planning and decision making, aligning with the findings of Carneiro and Teixeira (2022) and Brusca et al. (2019).

Budgeting practices also reflect this evolution. Although still often based on historical data, leading to frequent adjustments and limited predictive accuracy (Coelho, 2019), there is growing adoption of participatory and activity-based budgeting techniques. These approaches enhance transparency, strategic alignment, and comparability (Miranda, 2021; Hansen, 2011), as highlighted by one respondent who emphasized involving all unit managers in revenue and expenditure forecasting (E5).

Performance monitoring tools such as the Balanced Scorecard (BSC) are increasingly used. According to the interviewees, 85% of HEIs have developed or are developing BSC frameworks to improve sustainability, cost control, and goal alignment. However, their effectiveness depends on integration into institutional decision-making processes rather than symbolic application (Brusca et al., 2019; Benabdelkrim et al., 2018; Hutaibat & Alhatabat, 2020).

The implementation of MAC also requires significant investment in training and software adaptation. Respondents consistently emphasized the importance of involving all departments and providing continuous training, especially for non-financial staff (E5). These findings align with studies highlighting the importance of internal capacity building (Bobe, 2020; Marlina, 2020; Vale et al., 2022). Moreover, current systems are inadequate for accurately allocating indirect costs or achieving the level of cost granularity envisioned by SNC-AP. Institutions reported difficulties in implementing Class 9 accounts, which are intended to support activity-based reclassification of costs, product/service costing, and variance analysis (A. L. Martins, 2017; Duarte et al., 2023). Interviewees emphasized the need to adapt these accounts to their institutional reality to generate useful decision making information (E6). Interestingly, contrary to the earlier literature (Ferreira-Coordenador et al., 2014), respondents did not consider the profile of institutional leadership a barrier to MAC adoption. Instead, they highlighted the importance of collaborative structures and alignment between strategic priorities and administrative tools (E3, E12), supporting Marlina et al. (2023).

Environmental management emerged as a concern within the scope of NCP 27. Although MAC is not yet fully implemented in environmental terms, HEIs are beginning to take actions aligned with sustainability objectives, such as improving energy efficiency and encouraging the use of electric vehicles (Souza & Campare, 2014; Duarte et al., 2023). Nonetheless, most institutions are still in early stages regarding the integration of environmental cost accounting.

Internationally, the barriers observed in Portuguese HEIs—cultural inertia, limited institutional capacity, fragmented systems, and overemphasis on compliance—mirror challenges reported in Italy, Spain, Australia, and other public sectors (Brusca et al., 2019; Heinicke, 2020). These findings suggest that successful implementation of MAC depends not only on technical or legal reforms but also on deep organizational transformation.

Although some HEIs have begun exploring activity-based costing (ABC) and time-driven activity-based costing (TDABC), their practical adoption remains limited. High implementation and maintenance costs, the need for specialized knowledge, and resistance to change reflect the enduring “ABC paradox” (Gosselin, 1997; Quesado & Silva, 2021). Nevertheless, these models remain promising frameworks through which to improve transparency, accountability, and resource optimization, especially when aligned with sustainability goals (Kaplan & Anderson, 2007; Haroun, 2015).

In summary, while there is a growing awareness of the strategic potential of MAC in HEIs, its implementation remains constrained by structural, cultural, and technical limitations. The Portuguese case illustrates the broader international challenge of moving from compliance-focused accounting to strategic management tools, underscoring the need for integrated systems, skilled professionals, and institutional leadership committed to long-term transformation.

6. Conclusions

The overall objective of this research was to investigate whether higher education institution (HEI) managers use MAC tools, which management control models are employed, and what challenges are faced during their implementation. After an extensive literature review on MAC in public administration (PA), we identified that the main implementation challenges revolve around five key themes: implementation of SNC-AP, accounting systems, management control, environmental management, and stakeholders.

This study contributes to the advancement of scientific knowledge in this field, specifically regarding MAC, as the findings provide a deeper understanding of the main concerns of administrators and financial directors in these institutions, particularly those related to the implementation of MAC in public HEIs. Additionally, it was possible to identify subthemes within each central topic, including software renewal, budgeting, legal requirements, chart of accounts, cost allocation, the ABC model, the Balanced Scorecard (BSC), management strategy, manager profile, implementation methods, legal regulations, information disclosure, and communication channels.

Regarding the main challenges in MAC, we found that the process is highly complex, requiring careful planning, activity definition, cost centers, allocation criteria, and output determination. This complexity can pose a significant obstacle to its effective implementation. Additionally, the need for both human and financial resources presents another major challenge for institutions.

In summary, management accounting is complex and difficult to implement, and it is still in its early stages. So far, institutions have only defined activities and cost centers without establishing the necessary conditions to calculate costs per course, student, project, or service, as outlined in NCP 27 of the SNC-AP.

The findings of this study suggest that the lack of MAC implementation is not directly related to the manager’s profile, software renewal, or the institution’s political strategy. The interviewees unanimously agreed that investment in training and capacity building for human resources are crucial. Furthermore, they emphasized that for successful implementation, all employees and managers must be actively involved in the process.

The use of performance improvement tools, such as the Balanced Scorecard (BSC), is significant, at 85%. However, when it comes to environmental concerns, while institutions have adopted certain measures and initiatives, they are not yet aligned with NCP 27, which mandates the provision of environmental cost information. Special attention must be given to defining the necessary criteria for implementing management accounting in this context.

The implementation of MAC in public HEIs is undeniably at an early stage, with vast development potential ahead.

These results and conclusions offer an in-depth understanding of the application of MAC in HEIs, recognizing its significant economic and social relevance. This topic represents a promising field for future research, as the study of MAC in HEIs has an extensive horizon for achieving greater effectiveness and scientific robustness.

7. Limitations and Suggestions for Future Research

No matter how rigorous in its application, any research faces two types of limitations: those arising from the choices made by the researcher throughout the investigation process and those that, although unintentional, result from factors beyond the researcher’s control.

For future research, it is suggested that more stakeholders involved in management accounting and control (MAC) be analyzed to validate, enhance, and refine the findings of this case study. The insights obtained should be tested through quantitative approaches to help outline new directions for further investigations.

Although this study provides comprehensive and specific insights into the phenomenon under analysis, its results and conclusions cannot be generalized, especially given that the knowledge acquired is based on only 12 cases. Future research should consider multiple case studies across various HEIs in the country, including the archipelagos of Madeira and the Azores, to allow for a broader and more generalizable study.

Future studies should focus on conducting case studies in HEIs to test, through pilot projects, the effectiveness of implementing the ABC and TDABC methods. That is, case studies within HEIs could assess the effectiveness of these methods in terms of cost reduction, resource allocation optimization, and improved strategic decision making. Specifically, it is essential to evaluate whether these methods can be effectively applied and tested, analyzing the practical cost–benefit results of their implementation.

Conducting future research of this nature will enable these institutions to put tested models into practice and understand their contribution to institutional strategic policy.