Vale, José; Amaral, Joana; Abrantes, Luís; Leal, … - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-22
relationship between MAC and the management of "knowledge" and intellectual capital in these institutions, and addressing …The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the … management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on …