Investigating the Challenges of Implementing Management Accounting in Universities of Gilan Province: A Mixed-Methods Study

Abstract

This study investigates the challenges associated with the implementation of management accounting techniques in the universities of Gilan Province. The research is categorized as fundamental-applied in terms of its objective, and methodologically follows a mixed-methods approach. The qualitative population comprises financial staff and university professors, and data were collected through snowball sampling. Semi-structured interviews were conducted with 14 university experts in Gilan Province in 2023, and the data were analyzed using Maxqda2020 software. The quantitative population includes all financial personnel in university centers, and cluster sampling was employed for this phase. Statistical analysis was carried out using SPSS and SmartPLS software, based on the structural equation modeling (SEM) approach. The findings indicated that the most significant challenges include the incompatibility of management accounting techniques, inefficient organizational structures, and inadequate infrastructure. Causal factors exerted the greatest influence on the central phenomenon of the study, whereas intervening factors such as the diversity of university objectives, improper competition, and managerial weaknesses had lesser effects. Contextual conditions included implementation costs and challenges arising from politicization in university management. The study demonstrates that implementing management accounting techniques in universities is essential for enhancing social accountability, strengthening management methods, fostering economic development, and improving the satisfaction of both staff and students.