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Does gender matter? The association between gender and the use of management control systems and performance measures
Author(s) -
Bobe Belete J.,
Kober Ralph
Publication year - 2020
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/acfi.12365
Subject(s) - transformational leadership , transactional leadership , association (psychology) , control (management) , psychology , leadership style , style (visual arts) , management styles , management control system , social psychology , applied psychology , public relations , management , political science , economics , archaeology , psychotherapist , history
Literature shows that female (male) managers are more likely to adopt a transformational (transactional) leadership style, as well as make greater (lesser) use of information for decision‐making. We draw on this research to investigate whether gender is related to a manager's use of management control systems ( MCS ) and performance measures. We surveyed the head of school of all schools across all Australian public universities. Our results indicate that females use MCS in an interactive manner to a greater extent than their male counterparts and make greater use of non‐financial performance measures. We conclude with contributions to theory and practice.