The development of university performance is confronted with numerous challenges and pressures arising from globalization, competition, and rapid technological advancements in the light of the Fourth Industrial Revolution. These factors impose additional responsibilities on governance processes and accountability practices within universities. It is important to note that university performance cannot be accurately measured using quantitative indicators. Public universities have institutional challenges because of their administrative reliance on the rules and regulations that govern government sector institutions, as well as their primary dependence on government financing. Exploring institutional pressures, and accountability systems in public universities, particularly in developing countries, is challenging. This study tries to get more insightful about these pressures in different socio culture contexts. To accomplish the study’s objectives, a comparative qualitative study was undertaken by conducting semi-structured interviews with purposes participants from both a Malaysian university and a Saudi university who have administrative roles and responsibilities. The purpose of these interviews was to gather information and provide answers to the study’s research questions. The study utilized the New Institutional Sociology theory to determine the factors influencing universities’ performance and accountability systems.