Does gender matter? The association between gender and the use of management control systems and performance measures

Belete Jember Bobe · Ralph Kober

37 citations0/0 files storedAccounting and Finance

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting and Organizational Management Auditing, Earnings Management, Governance Gender Diversity and Inequality

Abstract

Abstract 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.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 37 citations exist upstream.

References

1966The Scree Test For The Number Of Factors 1987Leadership and Performance beyond Expectations 1977Estimating Nonresponse Bias in Mail Surveys 1984Upper Echelons: The Organization as a Reflection of Its Top Managers 1991A PUBLIC MANAGEMENT FOR ALL SEASONS?1984Upper Echelons: The Organization as a Reflection of Its Top Managers 1964A Behavioral Theory of the Firm 2002Risk Aversion and Incentive Effects

Cited by

2022The effect of management control systems in managing the unknown: Does the market appreciate the breadth of vision?2022The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices 2022Feminine traits improve transformational leadership advantage: investigation of leaders’ gender traits, sex and their joint impacts on employee contextual performance 2022Promoting gender equality through the use of management control systems: a case study in Japan

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.