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The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting schools in changing environment of Australian universities.

Evidence is drawn from semi-structured interviews with 28 current or previous heads of school, research deans, deans of teaching and learning, school managers and human resource managers from 16 Australian universities and interpreted from the theoretical perspective of rational choice theory.

The findings suggest the incidence of a range of dysfunctional behaviours occurring in accounting schools. Even when such behaviours are limited in frequency, their consequences are nevertheless found to have far-ranging and potentially destructive change impacts for both individuals and the university. Formal management control systems designed to address such behaviours are perceived to be largely ineffective in identifying, managing, eliminating or even mitigating the consequences of such dysfunctionality. Instead, it is informal control processes that are preferred in dealing with dysfunctionality.

This study enhances our understanding of the role of management control in dealing with dysfunctional behaviour within university accounting schools, and points not only to the difference between the design and use of management controls but also to the implications of this disconnect between the underlying intent of control design and their actual use in the context of environments that are subject to significant change.

The purpose of this chapter is to highlight how universities got into the predicament in which they currently find themselves in, or somewhat planned to be in, in the 2020s. The historical account outlines the purpose of higher education and who it was for throughout the last few centuries, before a more in-depth analysis of the last few decades will highlight how, and why, neoliberal and subsequently managerial aspects of leadership and performance metrics crept into universities before an analysis of the last 5–10 years, including the onset and consequences of COVID, will demonstrate that many ‘COVID recovery plans’ around staff cuts and course reforms were already in place before COVID, but it was COVID that allowed these plans in most cases to be escalated.

In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices.

The authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data.

The authors’ findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation.

This study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors.

This study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits.

The purpose of this study is to investigate (1) how organizational culture influence student academic behavior at universities in Indonesia; (2) if there is any difference between male and female students in perceiving elements of organizational culture and its effects on student academic behavior; and (3) if there is any difference among students from different university origin in perceiving elements of organizational culture and its effects on student academic behavior.

This study is a part of quantitative research with a prediction design involving survey questionnaire. Participants consist of 800 students as survey respondents that were selected purposively from six government universities of the specified cities in Indonesia. Measures are developed and validated through a confirmatory factor analysis. Data were analyzed using multivariate techniques and path analysis to examine effects of organizational culture types on student academic behavior.

Findings of this study indicate that in general organizational culture significantly influenced the growth of student academic behavior.

The study is limited to public or government universities in Indonesia, that is why and the findings are not intended to generalize all universities in the world.

Leaders of the university organizations or units are suggested to improve their capacities in exploring the trend of organizational cultures, develop and adopt the cultures that contribute to the growth of student academic behavior.

The study provides high valued insights for university organizations especially people involved in the process of university leadership and management on how they deal effectively with organizational situations including types organizational culture, and develop the cultures that contribute to the growth of student academic behavior.

The study adds to the theories of organizational culture and the growth of student academic behavior on campus. It provides broad insights on types of organizational culture used in universities and its effects on academic behaviors performed by students in campus environment.