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Financial sustainability in Malaysian public universities: coping with or embracing change?

Mamat, Suaniza and Nik Ahmad, Nik Nazli and Mohd Said, Julia (2021) Financial sustainability in Malaysian public universities: coping with or embracing change? Journal of Public Budgeting, Accounting & Financial Management, 33 (5). pp. 599-617. ISSN 1096-3367 E-ISSN 1945-1814

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Purpose - This paper explores the institutionalisation of a financial sustainability agenda in Malaysian public universities. Design/Methodology/Approach - The study uses semi structured interviews and document analyses. New Institutional Sociology and the institutional logics perspective are utilised to frame the study and explain findings. Findings - The findings reveal that universities manage the conflicting academic and financial logics to co-exist to ensure legitimacy and survival. By compartmentalising the functions of key divisions and through loose coupling, universities are able to support dual logics. Research limitations/Implications – The paper provides university management and policy makers with insights into how leading universities in Malaysia cope with a financial sustainability agenda. Originality/Value - The present study documents how universities cope with and respond to government reforms and budgetary cuts in the context of a developing country, Malaysia. Most prior research in the area focuses on individual or organisational responses. This paper examines organisational-level responses but goes deeper to understand how universities, through three key divisions; bursaries, corporate strategy divisions and faculties manage to enable the multiple logics to co-exist through compartmentalisation and loose coupling.

Item Type: Article (Journal)
Uncontrolled Keywords: Public universities, Government reforms, Isomorphism, Institutional logics, Loose coupling, Compartmentalisation, Financial sustainability
Subjects: H Social Sciences > HG Finance > HG4001 Financial management. Business finance. Corporation finance.
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences
Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr. Nik Nazli Nik Ahmad
Date Deposited: 30 Sep 2022 12:25
Last Modified: 30 Sep 2022 12:26
URI: http://irep.iium.edu.my/id/eprint/100331

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