University-industry cooperation is associated with the transfer of knowledge and technology. This collaboration is an extremely important field of study for the world’s economies, helping companies to become more competitive. The present research aims to explore and analyze the literature related to university-industry cooperation, using a bibliometric analysis as a methodology. This study intends to use an unlike approach to conduct the literature review and map the most relevant research studies, using a rigorous research protocol based on scientific documents published in the Web of Science database, using the keyword “University-Industry Cooperation”. The 256 articles collected are situated in a time base between 1970 and 2020 and were submitted to content analysis in R Bibliometrix. This systematic literature review revealed that companies are increasingly focusing on cooperation with universities. The research of these publications points to a growing trend in publications of articles with the topic “University-Industry Cooperation”. From the bibliometric analysis of the global research results, we highlight the most cited authors and the authors’ publications over time, and we also highlight the main research topics and countries where studies were conducted. On the other hand, we also highlight the collaboration network between institutions, authors, and countries over time. The University-Industry cooperation is explored here as an added value for advancing scientific knowledge on the relationship between these two important stakeholders, opening the way for future research in this area. With this article, we hope to contribute to the evolution of scientific knowledge in this area, providing future researchers with a detailed radiography overview of the literature related to University-Industry cooperation, contributing to filling an existing gap related to the scarcity of SLR studies that focus on this scientific theme.

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving field of research, this article aims to analyze research in international scientific journals focusing on ABC in HEIs. To this end, this article provides an overview of how research in this area has evolved. We present an overview of the past, present, and future of research in the field of the ABC model applied in HEIs. Methodology: Through a systematic literature review, the Web of Science and Scopus databases were used as a source of articles. Our analysis is based on a total of 139 articles. We used a systematic literature review combining different bibliometric techniques. These allowed us to develop a mapping of the literature on the application of the ABC model in HEIs, which helps us better understand the research related to the topic and its evolution. Results: It is concluded that the existing literature on this topic has developed along three lines of research: implementation of ABC as a cost-control method, TDABC as a time-based cost-control method, and the application of the ABC Method in health services. Originality: Based on the results found, this article identifies avenues of research that can be explored, namely the study of the application of ABC in the education sector, and provides a research agenda for future studies.

Approximately two decades after the approval of POCP, and following an assessment of the need for an accounting system that meets the demands of proper planning, accountability, and financial control, the SNC-AP was introduced. This system, regulated by 27 Public Accounting Standards, has faced challenges in its implementation. Therefore, it is relevant to analyze how managers of Portuguese higher education institutions (HEIs) perceive this issue. The objective of this research is to determine whether HEI managers use management control tools, which management control models are adopted, and the difficulties encountered in their implementation. To achieve this, a qualitative empirical study was conducted through semi-structured interviews with 12 administrators and financial directors from Portuguese higher education institutions (HEIs). The results show that management accounting is complex and challenging to implement. Portuguese HEIs are still in the early stages of adopting these tools, with progress limited to defining activities and cost centers. Conditions have not yet been established to calculate, for example, the cost per course, student, project, or service, as outlined in NCP27 of the SNC-AP.

Approximately two decades after the approval of POCP, and following an assessment of the need for an accounting system that meets the demands of proper planning, accounta-bility, and financial control, the SNC-AP was introduced. This system, regulated by 27 Public Accounting Standards, has faced challenges in its implementation. Therefore, it is relevant to analyze how managers of Portuguese higher education institutions (HEIs) perceive this issue. The objective of this research is to determine whether HEI managers use management control tools, which management control models are adopted, and the difficulties encountered in their implementation. To achieve this, a qualitative empirical study will be conducted. Empirical data will be collected through interviews with manag-ers of Portuguese HEIs. The results show that management accounting is complex and challenging to implement. Portuguese HEIs are still in the early stages of adopting these tools, with progress limited to defining activities and cost centers. Conditions have not yet been established to calculate, for example, the cost per course, student, project, or service, as outlined in NCP27 of the SNC-AP.