Testing the mediation effects of contingent factors on the relationship between management control systems and performance in higher education institutions

Purpose This study examines the mediating role of three psychological contingent factors: collegiality, creativity, and job satisfaction, on the relationship between management control system (MCS) implementation and performance of study programs in higher education institutions (HEIs). This study also examines the impact of contingent factors from organizational aspects such as HEI types, lecturer’s age, experience and qualifications. Design/methodology/approach This study uses a survey method with 581 permanent lecturers who were subjected to MCS at HIEs as respondents. A partial least squares structural equation modeling (PLS-SEM) approach, with mediation analysis, is used to test the proposed hypotheses. Findings The results show that the implementation of MCSs, in both public and private HEIs, from the output and behavioral control dimensions is positively associated with the performance of the study programs, but input control is not. Additionally, creativity and job satisfaction are positively associated with the performance of the study programs, but not for collegiality. From the mediation analyses, creativity and job satisfaction mediate the relationship of all dimensions of MCS in relation to performance, except for one, namely, creativity does not mediate the relationship between behavioral control and performance. The analysis, however, reveals that collegiality does not mediate the relationship between all MCS dimensions and performance. The results of the multigroup analysis on different HEI types (public vs private) and demographic factors are discussed further. Practical implications The study’s findings offer valuable guidance for authorities on designing MCS models to enhance HEI study program performance. It highlights seven key contingent factors to consider: collegiality, creativity, job satisfaction, HEI type, age, experience and educational qualifications. Originality/value This study addresses the research gap related to the design of MCS in HEIs, and the inconsistencies of their role in performance by examining the influence of seven contingent factors addressed in prior literature. By so doing, this study provides new insights into the impact of collegiality, creativity, job satisfaction, different HEIs types (public vs private), age, experience and educational qualifications on the relationship between MCS implementation and performance of HEIs.