The Effect of Management Style and Management Accounting System Design on Performance

This study focuses on the relationship between the design of the management accounting system, management style and the effects on organisational performance. This paper analyses the links between these variables based on a contingency approach. It contributes to the existing literature by providing additional evidence on the relationships between these variables within the public healthcare sector. The study distinguishes between innovative vs. traditional management accounting system designs and proactive vs. reactive management style. Data is collected from CEOs in public hospitals. A two-fold analysis involving interviews and a questionnaire was adopted thus enabling a systematic and comprehensive analysis.

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