{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,5,9]],"date-time":"2025-05-09T10:49:14Z","timestamp":1746787754131,"version":"3.37.3"},"reference-count":52,"publisher":"Springer Science and Business Media LLC","issue":"3","license":[{"start":{"date-parts":[[2022,4,1]],"date-time":"2022-04-01T00:00:00Z","timestamp":1648771200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"},{"start":{"date-parts":[[2022,4,1]],"date-time":"2022-04-01T00:00:00Z","timestamp":1648771200000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":["High Educ Policy"],"published-print":{"date-parts":[[2023,9]]},"DOI":"10.1057\/s41307-022-00269-x","type":"journal-article","created":{"date-parts":[[2022,4,1]],"date-time":"2022-04-01T11:10:25Z","timestamp":1648811425000},"page":"497-509","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":3,"title":["Information Needs in Higher Education Institutions: Stock Valuation or Decision-Making?"],"prefix":"10.1057","volume":"36","author":[{"given":"Paulo Alexandre Monteiro Gouveia","family":"Sanches","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3642-2136","authenticated-orcid":false,"given":"Bel\u00e9n Fern\u00e1ndez-Feijoo","family":"Souto","sequence":"additional","affiliation":[]},{"given":"Susana","family":"Gago-Rodr\u00edguez","sequence":"additional","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2022,4,1]]},"reference":[{"issue":"1","key":"269_CR1","doi-asserted-by":"publisher","first-page":"51","DOI":"10.1108\/SEJ-10-2020-0099","volume":"18","author":"BM Belcher","year":"2022","unstructured":"Belcher, B.M., Claus, R., Davel, R. and Jones, S.M. (2022) Evaluating and improving the contributions of university research to social innovation. Social Enterprise Journal 18(1): 51\u2013120","journal-title":"Social Enterprise Journal"},{"key":"269_CR2","first-page":"109","volume":"22","author":"M Bertoni","year":"2017","unstructured":"Bertoni, M., Rosa, B.D. and Lutilsky, I.D. (2017) Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study. Management Science 22: 109\u2013128","journal-title":"Management Science"},{"key":"269_CR3","volume-title":"Cost management a strategic emphasis","author":"EJ Blocher","year":"2005","unstructured":"Blocher, E.J., Chen, K.H., Cokins, G. and Lin, T.W. (2005) Cost management a strategic emphasis, New York: McGraw-Hill."},{"key":"269_CR4","unstructured":"Bovee, M.W., Roberts, T.L. and Srivastava, R.P. (2009) 'Characteristics of decision-useful financial reporting information: An empirical validation of the proposed international accounting model', Proceedings of the 13th International Conference on Information Quality; 14-16 November 2008; Cambridge, MA, USA, pp 70-81."},{"issue":"12","key":"269_CR5","doi-asserted-by":"publisher","first-page":"104","DOI":"10.25140\/2410-9576-2017-1-4(12)-104-109","volume":"4","author":"SV Breus","year":"2017","unstructured":"Breus, S.V., Khaustova, Y.B. and Denysenko, M.P. (2017) Balanced scorecard: Formation with perspective to ensure economic security of higher educational institutions. Scientific Bulletin of Polissia 4(12): 104\u2013109","journal-title":"Scientific Bulletin of Polissia"},{"key":"269_CR6","doi-asserted-by":"publisher","first-page":"202","DOI":"10.1108\/02686900110389142","volume":"16","author":"JA Brierley","year":"2001","unstructured":"Brierley, J.A., Cowton, C.J. and Drury, C. (2001a) How product costs are calculated and used in decision making: A pilot study. Managerial Auditing Journal 16: 202\u2013206","journal-title":"Managerial Auditing Journal"},{"issue":"2","key":"269_CR7","doi-asserted-by":"publisher","first-page":"215","DOI":"10.1080\/09638180126635","volume":"10","author":"JA Brierley","year":"2001","unstructured":"Brierley, J.A., Cowton, C.J. and Drury, C. (2001b) Research into product costing practice: A European perspective. European Accounting Review 10(2): 215\u2013256","journal-title":"European Accounting Review"},{"issue":"2","key":"269_CR8","doi-asserted-by":"publisher","first-page":"3","DOI":"10.1108\/09513579210011835","volume":"5","author":"JM Broadbent","year":"1992","unstructured":"Broadbent, J.M. and Guthrie, J.P. (1992) Changes in the public sector: A review of recent \u201calternative\u201d accounting research. Accounting, Auditing & Accountability Journal 5(2): 3\u201331","journal-title":"Accounting, Auditing & Accountability Journal"},{"issue":"2","key":"269_CR9","doi-asserted-by":"publisher","first-page":"129","DOI":"10.1108\/09513570810854383","volume":"21","author":"J Broadbent","year":"2008","unstructured":"Broadbent, J. and Guthrie, J. (2008) Public sector to public services: 20 years of \u201ccontextual\u201d accounting research. Accounting, Auditing & Accountability Journal 21(2): 129\u2013169","journal-title":"Accounting, Auditing & Accountability Journal"},{"issue":"3","key":"269_CR10","first-page":"439","volume":"30","author":"RL Brummet","year":"1955","unstructured":"Brummet, R.L. (1955) Direct costing-should it be a controversial issue? Accounting Review 30(3): 439\u2013443","journal-title":"Accounting Review"},{"issue":"5","key":"269_CR11","doi-asserted-by":"publisher","first-page":"1138","DOI":"10.1080\/15309576.2018.1549086","volume":"42","author":"I Brusca","year":"2019","unstructured":"Brusca, I., Labrador, M. and Condor, V. (2019) Management accounting innovations in universities: A tool for decision making or for negotiation? Public Performance & Management Review 42(5): 1138\u20131163","journal-title":"Public Performance & Management Review"},{"issue":"4","key":"269_CR12","doi-asserted-by":"publisher","first-page":"51","DOI":"10.17549\/gbfr.2017.22.4.50","volume":"22","author":"JM Choe","year":"2017","unstructured":"Choe, J.M. (2017) The strategic alignment of management accounting information systems, and organizational performance. Global Business and Finance Review 22(4): 51\u201365","journal-title":"Global Business and Finance Review"},{"key":"269_CR13","volume-title":"Studies in the economics of overhead costs","author":"JM Clark","year":"1923","unstructured":"Clark, J.M. (1923) Studies in the economics of overhead costs, Chicago: University of Chicago Press."},{"key":"269_CR15","volume-title":"Management and cost accounting","author":"C Drury","year":"2018","unstructured":"Drury, C. (2018) Management and cost accounting, 10th edn, New Jersey: Cengage.","edition":"10"},{"key":"269_CR16","volume-title":"Financially sustainable universities: Full costing - progress and practice","author":"T Estermann","year":"2013","unstructured":"Estermann, T. and Claeys-Kulik, A.L. (2013) Financially sustainable universities: Full costing - progress and practice, Brussels, Belgium: European University Association."},{"key":"269_CR17","volume-title":"Financially sustainable universities II - European universities diversifying income streams","author":"European University Association","year":"2011","unstructured":"European University Association (2011) Financially sustainable universities II - European universities diversifying income streams, Brussels, Belgium: European University Association."},{"key":"269_CR18","volume-title":"Designing strategies for efficient funding of universities in Europe in Europe","author":"European University Association","year":"2015","unstructured":"European University Association (2015a) Designing strategies for efficient funding of universities in Europe in Europe, Brussels, Belgium: European University Association."},{"key":"269_CR19","volume-title":"Financial management - athena toolkit","author":"European University Association","year":"2015","unstructured":"European University Association (2015b) Financial management - athena toolkit, Brussels, Belgium: European University Association."},{"key":"269_CR20","volume-title":"Accepting university accounting practices under horizon Europe","author":"European University Association","year":"2018","unstructured":"European University Association (2018) Accepting university accounting practices under horizon Europe, Brussels, Belgium: European University Association."},{"key":"269_CR21","unstructured":"European University Association. (2008) Financially sustainable universities. Towards full costing in European universities. Brussels, Belgium: European University Association."},{"key":"269_CR22","doi-asserted-by":"publisher","first-page":"133","DOI":"10.3233\/HSM-2005-24202","volume":"24","author":"N Geri","year":"2005","unstructured":"Geri, N. and Ronen, B. (2005) Relevance lost: The rise and fall of activity-based costing. Human Systems Management 24: 133\u2013144","journal-title":"Human Systems Management"},{"key":"269_CR23","doi-asserted-by":"publisher","first-page":"115","DOI":"10.1007\/978-94-6265-168-5_4","volume-title":"Higher education institutions in the EU: Between competition and public service","author":"A Gideon","year":"2017","unstructured":"Gideon, A. (2017) 'The structure of research funding in Germany, the Netherlands and England (UK)', in A. Gideon (ed.) Higher education institutions in the EU: Between competition and public serviceLegal Issues of Services of General Interest, The Hague: T.M.C. Asser Press, pp. 115\u2013167."},{"issue":"1","key":"269_CR24","first-page":"94","volume":"29","author":"SR Hepworth","year":"1954","unstructured":"Hepworth, S.R. (1954) Direct costing - the case against. Accounting Review 29(1): 94\u201399","journal-title":"Accounting Review"},{"key":"269_CR25","unstructured":"Higher Education Funding Council for England (2017) TRAC guidance - the transparent approach to costing for UK higher education institutions (Issue November). http:\/\/www.jcpsg.ac.uk\/guidance\/executive_summary.htm."},{"issue":"3","key":"269_CR26","doi-asserted-by":"publisher","first-page":"3","DOI":"10.1111\/j.1467-9299.1991.tb00779.x","volume":"6","author":"C Hood","year":"1991","unstructured":"Hood, C. (1991) A public management for all seasons? Public Administration 6(3): 3\u201319","journal-title":"Public Administration"},{"issue":"2\u20133","key":"269_CR27","doi-asserted-by":"publisher","first-page":"93","DOI":"10.1016\/0361-3682(93)E0001-W","volume":"20","author":"C Hood","year":"1995","unstructured":"Hood, C. (1995) The \u201cnew public management\u201d in the 1980s: Variations on a theme. Accounting, Organizations and Society 20(2\u20133): 93\u2013109","journal-title":"Accounting, Organizations and Society"},{"key":"269_CR28","volume-title":"Management and cost accounting","author":"CT Horngren","year":"2002","unstructured":"Horngren, C.T., Bhimani, A., Datar, S.M. and Foster, G. (2002) Management and cost accounting, 2nd edn, London: Prentice Hall.","edition":"2"},{"issue":"8","key":"269_CR29","doi-asserted-by":"publisher","first-page":"1024","DOI":"10.1080\/0309877X.2019.1643457","volume":"44","author":"K Hutaibat","year":"2020","unstructured":"Hutaibat, K. and Alhatabat, Z. (2020) Management accounting practices\u2019 adoption in UK universities. Journal of Further and Higher Education 44(8): 1024\u20131038","journal-title":"Journal of Further and Higher Education"},{"key":"269_CR14","unstructured":"Institute of Management Accountants (2014) Conceptual framework for managerial costing, https:\/\/www.imanet.org\/-\/media\/df27d1327c4b4f9dbc0b5a43537bcc7f.ashx, Acessed 5 july 2021."},{"key":"269_CR30","unstructured":"International Accounting Standards Board (2018) Conceptual framework for financial reporting, https:\/\/www.iasplus.com\/en\/standards\/other\/framework, acessed 15 july 2021."},{"key":"269_CR31","unstructured":"International Federation of Accountants (2009) International good practice guidance - evaluating and improving costing in organizations, https:\/\/www.ifac.org\/system\/files\/publications\/files\/IGPG-Evaluating-and-Improving-Costing-July-2009.pdf, acessed 5 july 2021."},{"key":"269_CR32","unstructured":"International Federation of Accountants (2018a) Conceptual framework for financial reporting 2018a, https:\/\/www.iasplus.com\/en\/standards\/other\/framework."},{"key":"269_CR33","unstructured":"International Federation of Accountants (2018b) Handbook of international public sector accounting pronoucements, https:\/\/www.ifac.org\/system\/files\/publications\/files\/IPSASB-HandBook-2018b-Volume-1.pdf, acessed 15 july 2021."},{"issue":"5","key":"269_CR34","doi-asserted-by":"publisher","first-page":"359","DOI":"10.1108\/09513550310489304","volume":"16","author":"A Jackson","year":"2003","unstructured":"Jackson, A. and Lapsley, I. (2003) The diffusion of accounting practices in the new \u201cmanagerial\u201d public sector. International Journal of Public Sector Management 16(5): 359\u2013372","journal-title":"International Journal of Public Sector Management"},{"key":"269_CR35","unstructured":"JM Consulting Ltd. (2005) Transparent approach to costing - An overview of TRAC (Issue June). http:\/\/www.jcpsg.ac.uk\/guidance\/downloads\/Overview.pdf."},{"key":"269_CR36","volume-title":"Relevance lost: The rise and fall of management accounting","author":"TS Johnson","year":"1987","unstructured":"Johnson, T.S. and Kaplan, R.S. (1987) Relevance lost: The rise and fall of management accounting, Boston: Harvard Business School Press."},{"issue":"1","key":"269_CR37","first-page":"61","volume":"66","author":"RS Kaplan","year":"1988","unstructured":"Kaplan, R.S. (1988) One cost system isn\u2019t enough. Harvard Business Review 66(1): 61\u201366","journal-title":"Harvard Business Review"},{"issue":"2","key":"269_CR38","first-page":"352","volume":"46","author":"RS Kaplan","year":"1971","unstructured":"Kaplan, R.S. and Thompson, G.L. (1971) Overhead allocation via mathematical programming models. The Accounting Review 46(2): 352\u2013365","journal-title":"The Accounting Review"},{"issue":"1","key":"269_CR39","doi-asserted-by":"publisher","first-page":"131","DOI":"10.17573\/cepar.2019.1.07","volume":"17","author":"MD Kosti\u0107","year":"2019","unstructured":"Kosti\u0107, M.D., Jovanovi\u0107, T. and Juri\u0107, J. (2019) Cost management at higher education institutions - cases of Bosnia and Herzegovina, Croatia and Slovenia. Central European Public Administration Review 17(1): 131\u2013148","journal-title":"Central European Public Administration Review"},{"issue":"1","key":"269_CR40","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1111\/j.1467-6281.2009.00275.x","volume":"45","author":"I Lapsley","year":"2009","unstructured":"Lapsley, I. (2009) New public management: The cruellest invention of the human spirit? Abacus 45(1): 1\u201321","journal-title":"Abacus"},{"key":"269_CR41","doi-asserted-by":"publisher","first-page":"441","DOI":"10.1080\/02102412.2008.10779650","volume":"37","author":"CA Le\u00f3n","year":"2008","unstructured":"Le\u00f3n, C.A., Gil, J.A. and Aldecoa, M.B. (2008) Forms of use of non-financial measures: Evidence from the manufacturing sector in Navarra (Spain). Spanish Journal of Finance and Accounting \/ Revista Espa\u00f1ola De Financiaci\u00f3n y Contabilidad 37: 441\u2013467","journal-title":"Spanish Journal of Finance and Accounting \/ Revista Espa\u00f1ola De Financiaci\u00f3n y Contabilidad"},{"key":"269_CR42","unstructured":"Lutilsky, I.D. and Dragija, M. (2012) 'Activity based costing as a means to full costing - possibilities and constraints for european universities', Management: Journal of Contemporary Management Issues 17: 33-57."},{"issue":"3","key":"269_CR43","first-page":"430","volume":"30","author":"RP Marple","year":"1955","unstructured":"Marple, R.P. (1955) Direct costing and the uses of cost data. Accounting Review 30(3): 430\u2013438","journal-title":"Accounting Review"},{"key":"269_CR44","unstructured":"Mason, P. (1926) 'The use of costs in setting selling prices', The Accounting Review."},{"issue":"1","key":"269_CR45","first-page":"89","volume":"29","author":"O Neilsen","year":"1954","unstructured":"Neilsen, O. (1954) Direct costing - the case for. The Accounting Review 29(1): 89\u201393","journal-title":"The Accounting Review"},{"key":"269_CR46","doi-asserted-by":"publisher","DOI":"10.1787\/eag-2018-en","author":"Organisation for Economic Cooperation and Development","year":"2018","unstructured":"Organisation for Economic Cooperation and Development (2018) Education at a Glance 2018. OECD. https:\/\/doi.org\/10.1787\/eag-2018-en","journal-title":"OECD"},{"issue":"2","key":"269_CR47","doi-asserted-by":"publisher","first-page":"131","DOI":"10.1016\/j.bar.2005.09.003","volume":"38","author":"C Pong","year":"2006","unstructured":"Pong, C. and Mitchell, F. (2006) Full costing versus variable costing: Does the choice still matter? An empirical exploration of UK manufacturing companies 1988\u20132002. British Accounting Review 38(2): 131\u2013148","journal-title":"British Accounting Review"},{"key":"269_CR48","unstructured":"Portugal (2015) Sistema de Normaliza\u00e7\u00e3o Contabil\u00edstica para as Administra\u00e7\u00f5es P\u00fablicas, Decreto-lei n.\u00ba 192\/2015, 11\/09\/2015."},{"issue":"6","key":"269_CR49","doi-asserted-by":"publisher","first-page":"461","DOI":"10.5935\/0034-7280.20160093","volume":"75","author":"E Regonha","year":"2016","unstructured":"Regonha, E., Baungartner, R.R. and Scarpi, M.J. (2016) Cost analysis for ophthalmic clinics services. Revista Brasileira De Oftalmologia 75(6): 461\u2013469","journal-title":"Revista Brasileira De Oftalmologia"},{"issue":"4","key":"269_CR50","doi-asserted-by":"publisher","first-page":"235","DOI":"10.1007\/s11301-016-0120-0","volume":"66","author":"U Schmidt","year":"2016","unstructured":"Schmidt, U. and G\u00fcnther, T. (2016) Public sector accounting research in the higher education sector: a systematic literature review. Management Review Quarterly 66(4): 235\u2013265","journal-title":"Management Review Quarterly"},{"key":"269_CR51","doi-asserted-by":"publisher","first-page":"386","DOI":"10.1002\/9781119940012.ch19","volume-title":"Statistical methods in healthcare","author":"R Tarricone","year":"2012","unstructured":"Tarricone, R. and Torbica, A. (2012) 'Costing and performance in healthcare management', in F.W. Faltin, R.S. Kenett and F. Ruggeri (eds.) Statistical methods in healthcareNew York: Wiley, pp. 386\u2013404."},{"issue":"2","key":"269_CR52","doi-asserted-by":"publisher","first-page":"213","DOI":"10.1111\/j.1468-0408.2010.00499.x","volume":"26","author":"J van Helden","year":"2010","unstructured":"van Helden, J. and Northcott, D. (2010) Examining the practical relevance of public sector management accounting research. Financial Accountability & Management 26(2): 213\u2013240","journal-title":"Financial Accountability & Management"}],"container-title":["Higher Education Policy"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1057\/s41307-022-00269-x.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/article\/10.1057\/s41307-022-00269-x\/fulltext.html","content-type":"text\/html","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1057\/s41307-022-00269-x.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2023,9,4]],"date-time":"2023-09-04T09:02:21Z","timestamp":1693818141000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1057\/s41307-022-00269-x"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,4,1]]},"references-count":52,"journal-issue":{"issue":"3","published-print":{"date-parts":[[2023,9]]}},"alternative-id":["269"],"URL":"https:\/\/doi.org\/10.1057\/s41307-022-00269-x","relation":{},"ISSN":["0952-8733","1740-3863"],"issn-type":[{"type":"print","value":"0952-8733"},{"type":"electronic","value":"1740-3863"}],"subject":[],"published":{"date-parts":[[2022,4,1]]},"assertion":[{"value":"1 April 2022","order":1,"name":"first_online","label":"First Online","group":{"name":"ArticleHistory","label":"Article History"}},{"order":1,"name":"Ethics","group":{"name":"EthicsHeading","label":"Declarations"}},{"value":"On behalf of all the authors, the corresponding author states that there is no conflict of interest.","order":2,"name":"Ethics","group":{"name":"EthicsHeading","label":"Conflict of interest"}},{"value":"This content has been made available to all.","name":"free","label":"Free to read"}]}}