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Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2023-05-17  |  Accepted: 2023-08-31  |  Published: 2023-09-30

Title

Impact of leadership style on the use of accounting information for decision making


Abstract

The article explores the effect of different leadership styles on behavioural outcomes and the use of accounting tools. Literature on clinicians' behaviours regarding the use of accounting tools is sparse, limited in scale, centred on nurses and lacking generalizability, especially in non-Anglo-Saxon countries. The article fills this gap. The analysis focuses on how middle doctors-manager (associates) respond to their senior doctors-manager (leader) leadership styles and the influence of these trade-offs on associates' use of accounting tools for decision-making and decision control. The study is conducted in two large public Portuguese hospitals. Data collection using questionnaires and partial least squares (PLS) was the statistical technique applied. The results show that the relationship between leadership styles and behavioural outcomes is not straightforward, and doctors' professionalism plays an important role that needs attention. As highly-educated professionals, doctors have their own criteria and do not always consider managerial ones.


Keywords

accounting tools, behavioural outcomes, decision control, decision management, leadership style, Portugal, public hospitals


JEL classifications

M41 , I18 , M14


URI

http://jssidoi.org/jesi/article/1109


DOI


Pages

164-177


Funding

This research was funded by Portuguese national funds through FCT – Fundação para a Ciência e Tecnologia, under the project UIDP/05422/2020

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Silva, Amélia Ferreira da
Polytechnic Institute of Porto, Porto, Portugal https://www.ipp.pt
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Fernandez-Feijoo, Belen
University of Vigo, Vigo, Spain https://www.uvigo.gal
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Gago-Rodriguez, Susana
Comillas Pontifical University, Madrid, Spain https://www.comillas.edu
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Journal title

Entrepreneurship and Sustainability Issues

Volume

11


Number

1


Issue date

September 2023


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 900  |  PDF downloads: 373

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