领导风格对会计信息决策使用的影响

IF 1.2 Q4 BUSINESS

Entrepreneurship and Sustainability Issues Pub Date : 2023-09-30 DOI:10.9770/jesi.2023.11.1(9)

Amélia Ferreira da Silva, Belen Fernandez-Feijoo, Susana Gago-Rodriguez

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

. 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

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来源期刊

Entrepreneurship and Sustainability Issues BUSINESS-

自引率

5.90%

发文量

审稿时长

20 weeks

期刊介绍： ENTREPRENEURSHIP AND SUSTAINABILITY ISSUES ISSN 2345-0282 (online) is a peer-reviewed scientific journal, serving as a platform to foster multi/interdisciplinary innovations that bring together the research communities and the end-users being affected. It is where theory meets practice, evident in the authors being experts across the industrial value chain – including business visionaries, regulatory and standards bodies, and especially pan-European networking through public and private sector partnerships (PPPs). Accepted papers present outcomes of initiatives and findings across all fields of science and technology, especially social sciences and humanities. Multi/interdisciplinary approach is encouraged. Recent additions to the already well-accomplished editorial board includes experts from the energy and information and communication technologies (ICT) sectors, particularly focused on advances to the state of the arts in environmental sustainability developments. This journal publishes original research papers that are rich with case studies of modern demonstrations, presenting innovative solutions to socio-economic and socio-technical problems that plague modern societies. It is a journal that is positioned as collaborative platform where theory meets practice, which is accomplished by publishing authors who’ve uncovered new linkages between data formulation and the underpinning theories, cases, observations, and validated hypotheses arising from the analysis of that data. ESI journal scope includes as well a particular focus on the business development side of smart electricity grids regarding financial or innovative technological aspects surrounding: renewable production, energy storage and management, construction materials, retrofitting, urban planning, and the trading of actors within emerging markets affected by energy supply and demand tradeoff.