Evolution of Management Control Systems in Private Nonprofit Higher Educational Institutions

Purisima P. Panlilio University of the Philippines Diliman Extension Programs in Pampanga and Olongapo

Abstract

This study addresses the use and evolution of management control systems (MCS) in private nonprofit higher education institutions (HEIS) in Pampanga as they undergo stages of development, which involve academic and MCS milestones. The case study method was used in investigating the evolution of MCS in three private nonprofit HEIS. From the results, an MCS transformation model for such HEIS was developed. The research reveals the significant role of evolved MCS in (a) efficiently managing organizational growth; (b) attaining operational quality for better and relevant academic services; (c) fostering empowerment, motivation, and values development among school heads or managers; and (d) promoting the HEIS' capacity development to respond positively to opportunities in their external environment.

Author Biography

Purisima P. Panlilio, University of the Philippines Diliman Extension Programs in Pampanga and Olongapo

Dr. Purisima P. Panlilio earned her Master of Management and Ph.D. in Educational Administration degrees from the University of the Philippines Diliman. As a Certified Public Accountant, she practiced her profession working as external auditor for business and nonprofit organizations. She also served in an administrative capacity and as financial consultant to three schools, being appointed as a school director in one of them. Dr. Panlilio is an assistant professor of Accounting, Management Control, and Financial Management in both
the undergraduate and graduate programs of the University of the Philippines Diliman Extension Programs in Pampanga and Olongapo.

Published

2021-09-09

Issue

Vol 3 (2020): LIRIP Journal of Interdisciplinary Studies

Section

Articles