This research demonstrates how management control systems enhance performance in HEIs, highlighting the role of ethical work climate and governance.
Key Points
Enabling and coercive control systems positively influence higher education institution performance, enhancing governance.
A positive ethical work climate strengthens both management control systems and governance practices in improving institutional success.
Analysis using Structural Equation Modelling reveals significant relationships among ethical work climate, management control systems, governance, and performance.
Practical implications for administrators to balance control systems and cultivate an ethical work environment are outlined.