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Leadership versus management accounting systems

Zorgmanagement

Under contemporary Spanish law, hospitals are required to revitalize their corporate strategies towards more cost effectiveness on the one hand, and more customer orientation on the other hand. This paper attempts to explain differences between successful adaptation to strategic change in terms of management accounting system and leadership style. A three-stage analysis involving archival data, interviews and a questionnaire was adopted, thus enabling a systematic and comprehensive analysis. The results show the importance of certain MAS characteristics (innovator versus traditional) rather than certain leadership style in organizations facing strategic change.

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