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

Belete J. Bobe, Ralph Kober

Research output: Contribution to journalArticleResearchpeer-review

15 Citations (Scopus)


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. Accounting and Finance

Original languageEnglish
Pages (from-to)2063-2098
Number of pages36
JournalAccounting & Finance
Issue number3
Publication statusPublished - Sept 2020


  • Gender
  • Leadership style
  • Management control systems
  • Social role theory
  • Upper echelon theory

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