This research study aims to assess and compare the degree of complexity in management accounting practices between public and private universities in India. Additionally, it seeks to conduct a comparative analysis of the value placed on management accounting knowledge and skills by these universities. The study recognizes the importance of management accounting in the higher education sector and aims to shed light on potential differences and similarities between public and private institutions. To achieve these objectives, data will be collected from a sample of public and private universities in India. The complexity of management accounting practices will be evaluated using a scale measuring the level of complexity in various accounting tasks and processes. The value placed on management accounting knowledge and skills will be assessed by gathering perceptions and opinions of stakeholders within the universities.