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

Abstract

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 bibliometric analysis, thematic analysis, and knowledge mapping methods was employed. The VOSviewer software was used to conduct keyword co-occurrence and clustering analysis, and the distribution of research topics in this field was visualized through network mapping. The analysis results show that in this stage, the research on MAS in HEIs focuses on five core themes: management control system (MCS), performance measurement, cost management and activity-based costing (ABC), digital transformation, and institutional pressure and legitimacy. These themes reflect the current research focus from traditional control and cost tools to the deep interaction of digital empowerment and institutional environment, indicating that this field is undergoing a paradigm shift from "technical efficiency" to "institutional embedding". These findings demonstrate the evolution path of research hotspots in this field and provide clear theoretical references and research gaps for subsequent research (in-depth case studies on the strategic integration of MAS in private HEIs in emerging markets).