The role of management accounting indicators in performance assessment of Portuguese higher education institutions

Mucharreira, P. R.; Godinho Antunes, Marina; Justino, M; Texeira Quirós, Joaquín

Publication

The role of management accounting indicators in performance assessment of Portuguese higher education institutions

2023-11-13Conference proceedings

datacite.subject.sdg	04:Educação de Qualidade
dc.contributor.author	Mucharreira, P. R.
dc.contributor.author	Godinho Antunes, Marina
dc.contributor.author	Justino, M
dc.contributor.author	Texeira Quirós, Joaquín
dc.date.accessioned	2025-05-16T13:56:29Z
dc.date.available	2025-05-16T13:56:29Z
dc.date.issued	2023-11-13
dc.description.abstract	The assessment of quality and performance in Higher Education Institutions (HEIs) is a multifaceted task, which needs a holistic approach that encompasses various dimensions. This article focuses on the role of some management accounting indicators, namely, the relevance of both financial and nonfinancial indicators when evaluating the quality and performance of HEIs. In today's era of globalization, HEIs continually grapple with ongoing challenges. Competitive landscapes are increasingly taking shape across various markets, elevating the creation of value and financial sustainability as critical objectives within their purview. HEIs performance has undergone significant transformation, given that these educational establishments are now compelled to seek alternative funding sources, aligning more closely with the characteristics of a competitive market. As such, HEIs aspiring to establish a strong presence in these markets must direct their attention toward strategic objectives that ensure financial sustainability, much like organizations in other sectors. For this purpose, HEIs must develop an in-depth understanding of their business processes, adopting a management approach that allows them to assess their quality and performance, both at the national and international levels. These institutions aim to bolster their competitiveness by implementing management strategies centered on quality and financial sustainability. These strategies incorporate performance measurement systems encompassing a wide array of financial and non-financial metrics. The literature highlights the advantages of nonfinancial performance measures, emphasizing their particular focus on long-term perspectives, which contribute to enhanced organizational performance. Such measures facilitate comprehension of the interplay between various strategic objectives, enhance communication between employee actions and defined goals, and aid in resource allocation and priority setting relative to those objectives. Regarding the methodology, the data were obtained through an online survey developed by the authors to evaluate the different dimensions of the proposed research model, using for this purpose a sample of convenience constituted by members of the management boards of Portuguese universities and polytechnics. In the treatment of quantitative data, a structural equation model (SEM) was used through the SPSS software (Statistical Package for the Social Sciences), to investigate the possible relationships between the different dimensions incorporated in the model. The main conclusions of the study, considering the conceptions of the respondents, point towards that the use of financial indicators significantly improves the financial performance of HEIs (B=0.199, p=0.006) and, on the other hand, the use of non-financial indicators significantly improves the operational (B=0.487, p <0.001), financial (B=0.265, p <0.001) and market (B=0.479, p <0.001) performance of HEIs.	eng
dc.description.sponsorship	Centro de Investigação do ISCE (CI–ISCE), ISCE – Instituto Superior de Lisboa e Vale do Tejo, Odivelas, Portugal
dc.identifier.citation	Mucharreira, P. R., Antunes, M. G., Justino, M. R., & Texeira-Quirós, J. (2023). The role of management accounting indicators in performance assessment of Portuguese higher education institutions. In Gómez Chova, L., González Martínez, C., & Lees, J. (Eds.) (2023). ICERI 2023 Proceedings – Transforming Education, Transforming Lives (pp. 483-490). Seville, Spain: IATED Academy. [ISI Conference Proceedings Citation Index (Web of Science)]. doi: 10.21125/iceri.2023.0182. ISSN: 2340-1095\| ISBN: 978-84-09-55942-8
dc.identifier.doi	10.21125/iceri.2023
dc.identifier.isbn	9788409559428
dc.identifier.issn	2340-1095
dc.identifier.uri	http://hdl.handle.net/10400.21/21862
dc.language.iso	eng
dc.peerreviewed	yes
dc.publisher	IATED
dc.relation.ispartof	ICERI Proceedings
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subject	Higher education
dc.subject	Management accounting
dc.subject	Financial indicators
dc.subject	Non-financial indicators
dc.subject	Quality
dc.title	The role of management accounting indicators in performance assessment of Portuguese higher education institutions	eng
dc.title.alternative	ICERI 2023 Proceedings – Transforming Education, Transforming Lives	eng
dc.type	conference proceedings
dspace.entity.type	Publication
oaire.citation.conferenceDate	2023-11-13
oaire.citation.conferencePlace	Seville, Spain
oaire.citation.endPage	490
oaire.citation.startPage	483
oaire.citation.title	ICERI 2023
oaire.version	http://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyName	Godinho Antunes
person.familyName	Texeira Quirós
person.givenName	Marina
person.givenName	Joaquín
person.identifier	3507951
person.identifier.ciencia-id	7512-9AB0-FDF0
person.identifier.ciencia-id	601F-79BA-3BCB
person.identifier.orcid	0000-0001-5363-9439
person.identifier.orcid	0000-0002-7693-9888
relation.isAuthorOfPublication	c2825599-132a-4093-8064-57f735485504
relation.isAuthorOfPublication	767a5266-c68a-46ae-9444-0b7f2d5fbd9a
relation.isAuthorOfPublication.latestForDiscovery	c2825599-132a-4093-8064-57f735485504