https://pas.umy.ac.id/index.php/pas Universitas Muhammadiyah Yogyakarta en-US Public Accounting and Sustainability 3047-7816 https://pas.umy.ac.id/index.php/pas/article/view/47 <p><strong>Research aims: </strong>This study examines the influence of management control systems, comprising input control, behavioral control, and output control, on the performance of higher education institutions (HEIs) in Indonesia. It also investigates the moderating role of work stress in these relationships.</p> <p><strong>Design/Methodology/Approach: </strong>The research employed a quantitative survey method involving 581 HEIs selected through purposive sampling. Data were collected using a structured questionnaire and analysed through Partial Least Squares Structural Equation Modeling (PLS-SEM), multigroup analysis, and predictive assessment using PLSpredict.</p> <p><strong>Research findings</strong><strong>: </strong>The results show that output and behavioral control significantly affect performance, while input control does not. Although job stress was conceptually proposed as a moderator, it did not significantly moderate the relationship between management control systems and performance across different types of institutions, both public and private HEIs. Output control emerged as the most consistent and strong predictor of performance, particularly within public institutions.</p> <p><strong>Theoretical contribution/Originality: </strong>This study contributes to the development of Goal Setting Theory and Job Demands Resources Theory by integrating work stress as a contextual factor in the relationship between control mechanisms and performance. The study offers a more comprehensive understanding of performance governance in academic settings.</p> <p><strong>Practitioner/Policy Implication: </strong>The findings suggest that higher education leaders should strengthen output-based control systems and adopt proactive strategies to address work stress to sustain lecturer performance. Institutional policies should be context-sensitive and oriented toward both productivity and well-being. This study also supports sustainability in HEIs by aligning performance systems with long-term academic resilience and inclusive development goals.</p> Rahmat Darmawan Rizka Amalia Mohammed Saleh Al-Maghrebi Copyright (c) 2025 Rahmat Darmawan, Rizka Amalia, Mohammed Saleh Al-Maghrebi https://creativecommons.org/licenses/by/4.0 2025-09-06 2025-09-06 2 2 69 87 10.18196/pas.v2i2.47 https://pas.umy.ac.id/index.php/pas/article/view/51 <p><strong>Research aims: </strong>This study aims to test and obtain empirical evidence of felt accountability formed from formal and informal feedback in improving the performance of medical managers in community health centers in Indonesia.</p> <p><strong>Design/Methodology/Approach: </strong>This study uses a quantitative approach with survey data collected from community health centers in various provinces in Indonesia. The data collected by 460 medical managers as a sample was processed using the Structural Equation Modeling using Partial Least Squares (SEM-PLS) approach.</p> <p><strong>Research findings</strong><strong>: </strong>Formal and informal feedback positively affect felt accountability. Felt accountability has a positive effect on improving the performance of medical managers in community health centers. Statistically, formal feedback has a greater influence than informal feedback, underscoring the importance of evaluation and performance appraisal in improving felt accountability.</p> <p><strong>Theoretical contribution/Originality: </strong>This study is the first to empirically test felt accountability as a construct jointly shaped by formal and informal feedback in the unique hybrid roles of medical managers in Indonesian community health centers. It extends role theory into the primary health care context, filling a gap in accountability research focusing mainly on non-health sectors.</p> <p><strong>Practitioner/Policy Implication: </strong>These findings have implications for community health managers to strengthen formal feedback systems to foster a stronger perception of accountability and to design managerial role training interventions aligned with the hybrid roles characteristics in health centers.</p> Suryo Pratolo Tiyas Puji Utami Nguyen Tran Thai Ha Copyright (c) 2025 Suryo Pratolo, Tiyas Puji Utami, Nguyen Tran Thai Ha https://creativecommons.org/licenses/by/4.0 2025-08-31 2025-08-31 2 2 88 101 10.18196/pas.v2i2.51