Publication Details
Issue: Vol 9, No 5 (2026)
ISSN: 2576-5973

Abstract

This article investigates the historical evolution of management accounting concepts in international higher education institutions, their contemporary models, and practical relevance for non-state higher education institutions (HEIs) in Uzbekistan. A comparative analysis is conducted of RCB, ABC, BSC and performance budgeting models applied in the USA, UK, Australia, Germany and South Africa.

Keywords
Management accounting non-state HEI responsibility center budgeting balanced scorecard performance budgeting strategic management