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

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  • Belete J. Bobe
  • Ralph Kober

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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  • Belete J. Bobe & Ralph Kober, 2020. "Does gender matter? The association between gender and the use of management control systems and performance measures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2063-2098, September.
    • Handle: RePEc:bla:acctfi:v:60:y:2020:i:3:p:2063-2098
    DOI: 10.1111/acfi.12365
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    2. Laura Gomez-Ruiz & María J. Sánchez-Expósito, 2020. "The Impact of Team Identity and Gender on Free-Riding Responses to Fear and Cooperation Sustainability," Sustainability, MDPI, vol. 12(19), pages 1-21, October.
    3. Jacobo Gomez-Conde & Ernesto Lopez-Valeiras & Fabricia Silva Rosa & Rogério João Lunkes, 2023. "The effect of management control systems in managing the unknown: Does the market appreciate the breadth of vision?," Review of Managerial Science, Springer, vol. 17(8), pages 2769-2795, November.

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