The level of using strategic management accounting at autonomous public universities
Published: August 1, 2026
Abstract
Along with the trend of deeper international integration, the higher education is changing rapidly and the issue of sustainable development has been receiving the increasing attention. Universities are facing a fierce competition and they need to change their governance to improve their performance. This study is to assesss the level of using strategic management accounting at universities by student size and years of establishment. By surveying 67 accountants working at 22 autonomous universities, the study finds out that the student size of university has a positive correlation with the use of capital estimation methods, risk management tools, and strategic management accounting techniques of university. However, the study dose not find out the correlation between the strategic management accounting and the years of establishment of university. The study’s results are the basis for proposals on the use of information associated with sustainable development when universities become autonomous.
Keywords
strategic management accountingstrategic management accounting techniquesautonomous public university
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