Due to increasing internationalization, management control systems (MCS) are becoming more and more important - companies are demanding more flexibility and, rapid changes, as well as adaptation processes, already belong to the daily task spectrum of enterprises. However, these changes due to advancing technology and globalization are not only facing companies but also universities. This diploma thesis deals with the internal and external influences on the introduction and execution of (MCS) in universities and is based on four theories: Principal-Agency-Theory, Self-Determination-Theory, Contingency Theory, and Stakeholder Theory. The method of meta-analysis was used to collect data, analyzing 57 articles identified by a search string in three databases and by pre-established inclusion and exclusion criteria. The results of the meta-analysis show that the complex relationships between university policy, administration and management, the environment of universities, a lack of public interest perspective, leadership style, culture, management consistency and fairness play an essential role. The incentive systems are not adapted to individual academics, and difficulties in developing common goals between government and university are encountered the Principal-Agency-Theory provides a theoretical background for a better understanding of this relationship. The Self-Determination-Theory in the context of university culture provides suggestions as to how intrinsic motivation can be maintained among researchers. In summary, it was clear that the identification of all relationships with internal and external stakeholders is necessary, as well as the consideration of the environment, the specific conditions of a university and the highly motivational culture for a development of a best possible MCS.