FORMATION OF MANAGEMENT CONTROL TOOL IN A STATE UNIVERSITY
Universities face financial constraints that are prompting them to implement a management control tool - management accounting. The purpose of our research is to study the role that acts as a social concept of subjects in the emergence of an instrument of managerial control at the university. This study reveals many concepts and highlights the need for state universities to monitor them actively. The use of managerial control is necessary to improve the efficiency of universities belonging to the public sector, although it is an acute problem for the members of these organizations. Given the accelerating pace of reforms, the answer to this question seems obvious: many state universities are implementing measures aimed at introducing management control tools. The research revealed the dominance of one of the groups of performers in forming an instrument of managerial control at the university to the detriment of the other, which simply led to the suspension of this process.