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Author

Qing Chang

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Review Open access Aug 2026

Management Accounting Systems in Higher Education: A Systematic Literature Review Based on Thematic Analysis and Institutional Theory

This study strictly followed the PRISMA 2020 guidelines and conducted a systematic review of 40 studies on management accounting systems (MAS) on higher education institutions (HEIs) that were included in the Web of Science and Scopus databases from 2020 to 2026. In terms of research methods, a combination of bibliomet...

Qing Chang, Zarifah Abdullah, Norazita Marina Abdul Aziz · 0 citations

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