... and through loose coupling, universities are able to support dual logics. Research limitations/implications The paper provides university management and policy makers with insights into how leading universities in Malaysia cope with a financial sustainability agenda. Originality/value The present...

... and their perceptions. The study uses grounded theory and employs deep semi-structured interviews of budget preparers at Iranian PURI. The results indicate a loose coupling between perceived and regulated budgeting process. This leads to budgetary slack as a barrier for authentic information flow...