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Purpose This paper explores how institutional isomorphism (coercive, mimetic, and normative) shapes governance, accountability, and performance management in two public universities in Saudi Arabia and Malaysia. It aims to explain how national policies and institutional contexts influence the adoption of governance reforms and accountability systems in higher education. Design/methodology/approach A qualitative comparative case study was conducted at two public universities: University S (Saudi Arabia) and University M (Malaysia). Data were gathered through 16 semi-structured interviews with senior administrators and document analysis (15 official documents issued between 2015 and 2023). Thematic coding was conducted manually using Excel, while ATLAS.ti was used to support data organization, retrieval, and triangulation. Findings University S shows strong coercive pressures leading to centralized, compliance-driven governance under Vision 2030, whereas University M demonstrates a participatory, adaptive approach influenced by mimetic and normative forces. Contextual factors, such as the policy environment, autonomy, and stakeholder participation, determine how institutional pressures affect governance and accountability. Originality/value The study extends new institutional sociology (NIS) to the institutional level within developing-country universities. It introduces the institutional governance framework under institutional pressures (IGF-IP), explaining how external and internal forces interact to shape governance and performance systems. The findings provide practical insights for policymakers and university leaders seeking to strengthen autonomy, transparency, and accountability.
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Algazo et al. (2026) studied this question.
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