Does gender matter? The association between gender and the use of management control systems and performance measures |
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| Authors: | Belete J Bobe Ralph Kober |
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| Institution: | 1. Department of Accounting, Deakin Business School, Deakin University, Geelong Waterfront Campus, Geelong, Australia, VIC;2. Department of Accounting, Monash Business School, Monash University, Melbourne, VIC, Australia |
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| 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. |
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| Keywords: | Gender Leadership style Management control systems Social role theory Upper echelon theory |
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