The lack of an integrative framework in the literature hinders a comprehensive understanding of the relationship between New Public Management (NPM), governance, and performance-based reforms in education. This study aims to integrate this relationship through a systematic literature review approach based on the PRISMA protocol. Data was obtained from the Scopus database and selected using Rayyan through the stages of identification, screening, eligibility, and inclusion, resulting in 23 relevant articles. To ensure reliability and validity, the selection process is carried out systematically based on clear inclusion-exclusion criteria, filtering consistency, and analysis triangulation through bibliometric approaches and conceptual synthesis. The analysis was carried out using co-occurrence keyword analysis with VOSviewer and thematic mapping through Biblioshiny. The results of the study show that governance and performance-based reforms are one system that is integrated within the NPM framework. NPM acts as a central node that connects principles, governance mechanisms, policy instruments, and reform outcomes in interdependent relationships. Education reform takes place dynamically through a continuous cycle between policy formulation, implementation, evaluation, and feedback, with a performance-based control system as a liaison mechanism. This study produced an integrative model, namely the New Public Management–Based Systemic Integrative Governance and Education Reform (NPM-SIGER) Model, which represents education reform as a cyclical and adaptive system. These findings reposition NPM as an integrative governance paradigm, although the resulting model still requires further empirical testing.
This paper aims to analyze the policy and political dynamics of ICT governance in encouraging entrepreneurial university transformation through the Systematic Literature Review (SLR) approach. The research method was carried out by examining various reputable scientific articles published in the range of 2015–2025 and obtained from the Scopus database, Web of Science, ScienceDirect, SpringerLink, and Google Scholar. The literature selection process follows the stages of identification, screening, eligibility, and inclusion based on the PRISMA guidelines. The results show that effective ICT governance is determined by the integration of digital policies, strategic leadership, regulatory support, infrastructure investment, and the involvement of various stakeholders in the decision-making process. In addition, institutional political dynamics have a significant impact on the successful implementation of digital transformation through resource distribution, policy priorities, and strengthening the culture of innovation. The research findings also identify various challenges, such as digital capacity gaps, organizational resistance to change, and mis synchronization between national policies and institutional needs. This study concludes that the synergy between adaptive ICT policies, participatory governance, and transformational leadership is a key factor in accelerating the transformation of universities towards an innovative, competitive, and sustainable entrepreneurial university model.
V. Rotty, Fridolin Kukus, Fendy Aring et al.· Jurnal ilmiah pendidikan cit...· 0 citations
This study aims to analyse how institutional change in accounting education has been conceptualised, structured and documented in the literature, identifying the main themes, influential actors, institutional mechanisms and contextual differences between countries in the Global North and the Global South.
This study uses a systematic literature review combined with bibliometric analysis. The sample comprises 401 scientific articles published up to 31 December 2025, indexed in the Web of Science and Scopus databases. The review process followed the PRISMA 2020 guidelines, with support from the Parsif.al platform. The bibliometric analysis was carried out using Bibliometrix and VOSviewer, whilst the qualitative synthesis was developed in NVivo, based on institutional theory and coercive, normative and mimetic mechanisms.
The results show that institutional change in accounting education is conceptualised as a multidimensional process involving curriculum reform, alignment with the labour market, expansion of the skills profile, pedagogical transformation, digitalisation, internationalisation and the social reconfiguration of accounting education. The bibliometric analysis reveals a concentration of scholarly output in countries such as the USA and Australia, as well as in leading journals in the field. The results also show that normative pressures are the most frequently reported, followed by coercive and mimetic pressures, while the comparison between the Global North and the Global South suggests contextual differences in the patterns and drivers of institutional change emerging from the reviewed literature.
This study has a number of limitations. The review included only peer-reviewed articles in English indexed in Web of Science and Scopus and may therefore have excluded relevant studies published in other languages, databases or formats. Furthermore, the identification of institutional mechanisms depends on how these processes were described in the included studies.
The findings offer practical guidance for policymakers, accreditation bodies and higher education institutions. Understanding the interplay of coercive, normative and mimetic pressures can help design curriculum reforms that balance global standards with local needs. Insights into emerging themes such as digital skills, sustainability and ethics support the development of innovative pedagogical strategies aligned with market demands. Institutions in the Global South can use these results to avoid symbolic compliance and implement substantive changes that enhance employability and international competitiveness while respecting contextual realities.
Institutional changes in accounting education have significant social implications, as they influence the development of professional competencies that affect transparency, accountability and ethical standards in business and public sectors. By promoting digital skills, sustainability and ethics in curricula, reforms can contribute to socially responsible practices and better governance. However, persistent epistemological asymmetries risk marginalising perspectives from the Global South, limiting inclusivity and diversity in knowledge production. Addressing these gaps can foster equitable access to high-quality education and strengthen the role of accounting in advancing sustainable development goals.
This study contributes to the literature by combining a systematic review, bibliometric analysis and qualitative synthesis through the lens of institutional theory, offering a comprehensive overview of the dynamics that shape the teaching of accounting.
The synthesis identifies three interconnected mechanisms through which digitalization influences Indonesian public governance, and provides evidence-based guidance for policymakers and practitioners to align digital initiatives with the broader objectives of accountable, transparent, and responsive governance in developing economy contexts.
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).
Qing Chang, Zarifah Abdullah, Norazita Marina Abdul Aziz· International journal of com...· 0 citations
This paper presents a systematic literature review, exploring how governance and evaluation frameworks for more accessible digital learning in higher education have been conceived, put into action, and evaluated. The study is put forward in response to concerns about the accessibility of digital learning and perceived limitations regarding the integration of accessibility into institutional governance and strategies for digital transformation. A systematic review method was designed to answer this question, using peer-reviewed studies identified through systematic database searching from the past ten years of research to explore the status of accessible digital learning across system-level governance. The literature was analysed using a thematic synthesis to identify patterns across accessibility governance and evaluation. Findings indicate that accessibility within higher education is prone towards a focus on compliance and technical issues rather than strategic integration, leading to fragmented governance responsibilities across higher-education institutes. Weak accountability and poor ownership held back progress while conversely leadership commitment enhanced implementation. Frameworks for evaluation were dominated by WCAG-based technical auditing at the expense of students and inclusion, whilst gaps in staff training and expertise exacerbated institutional resistance towards change.
Naeema Abdulrahman Alhasan· Frontiers of Computer Scienc...· 0 citations
This study aims to propose a governance model for sustainable development (SD) in higher education institutions (HEIs).
Based on a comprehensive literature review and questionnaires administered to subject-matter experts, the research employed a multicriteria methodology to validate the indicators proposed in the model. The fuzzy Delphi multicriteria decision-making method was applied to enhance the capacity to address uncertainty and subjectivity in expert assessments of the variables.
Indicators were proposed within the five elements of university governance (teaching, research, outreach, operations and management), established in interaction with the SD factors (people, planet, peace, prosperity and partnerships).
The model presents an original contribution by proposing a novel governance framework for SD in HEIs, specifically focused on university governance elements and aligned with key SD factors. It aims to fill existing gaps in the evaluative instruments currently available to HEIs on this topic.
P. Fuchs, Lucas Veiga Ávila, L. Brandli et al.· International Journal of Sus...· 0 citations
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