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

Belete J. Bobe and Ralph Kober ()

Accounting and Finance, 2020, vol. 60, issue 3, 2063-2098

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.

Date: 2020
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https://doi.org/10.1111/acfi.12365

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