Factors Influencing Management Accounting System Designs

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This essay has been submitted by a student. This is not an example of the work written by our professional essay writers.

I am a lecturer in Faculty of Commerce at Tanta University and a Ph.D. candidate in department of management accounting and taxation in Faculty of Business and Accountancy at University of Malaya, Malaysia. Presently I am conducting a nationwide survey of Egyptian hospital managers to gather data for my dissertation. The purpose of the study is to determine factors that influence management accounting system (MAS) design, determine the prominent dimensions of MAS that enhances managerial performance in Egyptian hospitals and examine whether MAS mediate the relationship between contextual factors (strategy, technology, organizational structure, external environment, hospital size) and managerial performance.

Your response is very important to the accuracy of my study. I understand that your time is valuable, but I would appreciate it if you would take a few minutes to complete the short questionnaire. To help save time, I have enclosed a preaddressed postage-paid reply envelope.

Your completion of the questionnaire is critical to my study. Please complete and return the questionnaire as soon as possible. Your anonymity is guaranteed. Let me assure you that all information collected will be kept confidential and that results will be reported only in a summarized form. I will gladly mail you a copy of the results of the study when they become available.

Thank you for your assistance in this research.

Sincerely Yours,

Salah A. Hammad

Doctoral Candidate

SECTION 1: MANAGEMENT ACCOUNTING SYSTEM INFORMATION CHARACTERISTICS

Using the seven-point scale below, please indicate the extent to which you use the following information when you make planning, control and problems solving. Please circle only one of the numbers.

Never

Rarely

sometimes

often

Very often

frequently

always

1

2

3

4

5

6

7

1. Information which relates to possible future events.

1

2

3

4

5

6

7

2. Quantification of the likelihood of future events occurring.

1

2

3

4

5

6

7

3. Non-economic information.

1

2

3

4

5

6

7

4. Information on broad factors external to your hospital.

1

2

3

4

5

6

7

5. Non-financial information that relates to the efficiency, output rates, employee absenteeism, etc.

1

2

3

4

5

6

7

6. Requested information to arrive immediately upon request.

1

2

3

4

5

6

7

7. Information supplied to you automatically upon its receipt into information systems or as soon as processing is completed.

1

2

3

4

5

6

7

8. Reports are provided frequently on a systematic, regular basis.

1

2

3

4

5

6

7

9. There is no delay between an event occurring and relevant information being reported to you.

1

2

3

4

5

6

7

10. Information provided on the different sections or functional areas in your hospital.

1

2

3

4

5

6

7

11. Information on the effect of events on particular time periods.

1

2

3

4

5

6

7

12. Information which has been processed to show the influence of events on different functions.

1

2

3

4

5

6

7

13. Information on the effect of different sections' activities on summary reports for your department and the overall hospital.

1

2

3

4

5

6

7

14. Information in forms which enable you to conduct "what-if" analysis.

1

2

3

4

5

6

7

15. Information in formats suitable for input into decision models.

1

2

3

4

5

6

7

16. Costs separated into fixed and variable components.

1

2

3

4

5

6

7

17. Information on the impact that your decision will have throughout your department, and the influence of other individuals' decisions on your area of responsibility.

1

2

3

4

5

6

7

18. Information on precise targets for the activities of all sections within your department.

1

2

3

4

5

6

7

19. Information that relates to the impact that your decisions have on the performance of your department.

1

2

3

4

5

6

7

SECTION 2: BUSINESS STRATEGY

Please choose, by circling only one of the numbers, which description most closely fit your hospital as compared to other hospitals in the healthcare industry. Please place your hospital ranging from 1 to 7.

Not at all

To a minimum extent

To a slight extent

To a some extent

To a moderate extent

To a large extent

To a great extent

1

2

3

4

5

6

7

Hospital A maintains a 'niche' within the healthcare system by offering a relatively stable set of services/facilities. Generally, hospital A is not at the forefront of new services or market developments in healthcare. It tends to ignore changes that have no direct impact on current areas of operation and concentrates instead on doing the best job possible in its existing arena.

1

2

3

4

5

6

7

Hospital B maintains a relatively stable base of services while at the same time moving to meet selected, promising new service/market development. The hospital is seldom 'first in' with new services or facilities. However, by carefully monitoring the actions of institutions like hospital C (below), hospital B attempts to follow with a more cost-efficient or well-conceived service.

1

2

3

4

5

6

7

Hospital C makes relatively frequent changes in its set of services/facilities. It consistently attempts to pioneer by being 'first in' in new areas of service or market activity, even if not all of these efforts ultimately prove to be highly successful. Hospital C responds rapidly to early signals of market needs or opportunities.

1

2

3

4

5

6

7

SECTION 3: TASK UNCERTAINTY

This section required the respondents to indicate their perceptions on task uncertainty in their day-to-day management activities.

Please respond to each of the following questions by circling a number from 1 to 7.

Not at all

To a minimum extent

To a slight extent

To a some extent

To a moderate extent

To a large extent

To a great extent

1

2

3

4

5

6

7

1. To what extent the tasks in your department are the same from day to day?

1

2

3

4

5

6

7

2. To what extent would you think that your work is routine?

1

2

3

4

5

6

7

3. I do the same tasks in the same way most of the time.

1

2

3

4

5

6

7

4. Basically, I perform repetitive activities in doing my job.

1

2

3

4

5

6

7

5. To what extent your duties are repetitious?

1

2

3

4

5

6

7

6. To what extent is there a clearly known way to do the major types of work normally encountered in your department?

1

2

3

4

5

6

7

7. To what extent is there a clearly defined body of knowledge of subject matter which can guide the work done in your department?

1

2

3

4

5

6

7

8. To what extent is there an understandable sequence of steps that can be followed in doing the work of your department?

1

2

3

4

5

6

7

9. To do your work, to what extent can you actually rely on established procedures and practices?

1

2

3

4

5

6

7

10. To what extent is there an understandable sequence of steps that can be followed in carrying out the work in your department?

1

2

3

4

5

6

7

SECTION 4: INTERDEPENDANCE

The following series of the questions deal with your perceptions of cooperation of your department and the other departments in joint activities you undertake with them. Please give your judgments on the typical relation that exists, as described under a, b, c, and d.

Not at all

To a minimum extent

To a slight extent

To a some extent

To a moderate extent

To a large extent

To a great extent

1

2

3

4

5

6

7

(a) Independent work flow case:

To what extent work and activities are performed by your department independently and do not flow between them?

1

2

3

4

5

6

7

(b) Sequential work flow case 1 from you to them:

To what extent work and activities flow from your department to other department and not vice versa'?

1

2

3

4

5

6

7

(c) Sequential work flow case 2 from them to you:

To what extent work and activities flow from other departments to your department, and not vise versa?

1

2

3

4

5

6

7

(d) Reciprocal work flow case:

To what extent work and activities flow between your department and the other department in a reciprocal "back and forth" manner over a period of time until the work is done?

1

2

3

4

5

6

7

SECTION 5: DECENTRALIZATION

Please indicate the extent to which you agree, on a scale ranging from 1 (strongly disagree) to 7 (strongly agree), with the following items relating to the autonomy of clinical units.

Strongly disagree

Disagree

Slightly disagree

Neither agree nor disagree

Slightly agree

Agree

Strongly agree

1

2

3

4

5

6

7

1. Clinical unit are responsible for costs incurred in their units.

1

2

3

4

5

6

7

2. Clinical unit are responsible for managing throughput in their units.

1

2

3

4

5

6

7

3. Clinical unit are now being treated as a business unit (the unit is responsible for both costs and revenues).

1

2

3

4

5

6

7

4. We have developed contracts with our clinical unit managers that make them accountable for both costs and throughput targets.

1

2

3

4

5

6

7

SECTION 6: ENVIRONMENTAL UNCERTAINTY

The following questions relate to you perceive the environmental uncertainty of your hospital. Indicate the extent to which you use information with the characteristics specified in the following questions. Using the seven-point scale below, please indicate your response by circling only one of the numbers.

Never

Rarely

sometimes

often

Very often

frequently

always

1

2

3

4

5

6

7

1. How often do you feel that you have the information needed to understand the impact of your decision on this factor or vice versa?

F1. Educational and technological background and skills

1

2

3

4

5

6

7

F2. Intra-unit conflict among organizational functional and staff units

1

2

3

4

5

6

7

F3. Organizational objectives and goals

1

2

3

4

5

6

7

F4. Actual users of service

1

2

3

4

5

6

7

F5. New material suppliers

1

2

3

4

5

6

7

F6. Competitors for customers

1

2

3

4

5

6

7

F7. Government regulatory control over the healthcare industry

1

2

3

4

5

6

7

F8. Meeting new technological requirements of healthcare industry and related industries in production of service

1

2

3

4

5

6

7

2. How often you believe that the information you have about this factor is adequate for decision making?

F1. Educational and technological background and skills

1

2

3

4

5

6

7

F2. Intra-unit conflict among organizational functional and staff units

1

2

3

4

5

6

7

F3. Organizational objectives and goals

1

2

3

4

5

6

7

F4. Actual users of service

1

2

3

4

5

6

7

F5. New material suppliers

1

2

3

4

5

6

7

F6. Competitors for customers

1

2

3

4

5

6

7

F7. Government regulatory control over the healthcare industry

1

2

3

4

5

6

7

F8. Meeting new technological requirements of healthcare industry and related industries in production of service

1

2

3

4

5

6

7

3. How difficult is it for you to get the necessary information about this factor for decision making?

F1. Educational and technological background and skills

1

2

3

4

5

6

7

F2. Intra-unit conflict among organizational functional and staff units

1

2

3

4

5

6

7

F3. Organizational objectives and goals

1

2

3

4

5

6

7

F4. Actual users of service

1

2

3

4

5

6

7

F5. New material suppliers

1

2

3

4

5

6

7

F6. Competitors for customers

1

2

3

4

5

6

7

F7. Government regulatory control over the healthcare industry

1

2

3

4

5

6

7

F8. Meeting new technological requirements of healthcare industry and related industries in production of service

1

2

3

4

5

6

7

4. How difficult is to obtain additional information about this factor when you need it for decision making?

F1. Educational and technological background and skills

1

2

3

4

5

6

7

F2. Intra-unit conflict among organizational functional and staff units

1

2

3

4

5

6

7

F3. Organizational objectives and goals

1

2

3

4

5

6

7

F4. Actual users of service

1

2

3

4

5

6

7

F5. New material suppliers

1

2

3

4

5

6

7

F6. Competitors for customers

1

2

3

4

5

6

7

F7. Government regulatory control over the healthcare industry

1

2

3

4

5

6

7

F8. Meeting new technological requirements of healthcare industry and related industries in production of service

1

2

3

4

5

6

7

5. How often do you feel that you are unable to predict how this factor is going to react to, or be affected by, decisions made in the hospital or the systems command?

F1. Educational and technological background and skills

1

2

3

4

5

6

7

F2. Intra-unit conflict among organizational functional and staff units

1

2

3

4

5

6

7

F3. Organizational objectives and goals

1

2

3

4

5

6

7

F4. Actual users of service

1

2

3

4

5

6

7

F5. New material suppliers

1

2

3

4

5

6

7

F6. Competitors for customers

1

2

3

4

5

6

7

F7. Government regulatory control over the healthcare industry

1

2

3

4

5

6

7

F8. Meeting new technological requirements of healthcare industry and related industries in production of service

1

2

3

4

5

6

7

6. Is it frequently difficult to know whether this factor will react to a decision before the decision has actually been made?

F1. Educational and technological background and skills

1

2

3

4

5

6

7

F2. Intra-unit conflict among organizational functional and staff units

1

2

3

4

5

6

7

F3. Organizational objectives and goals

1

2

3

4

5

6

7

F4. Actual users of service

1

2

3

4

5

6

7

F5. New material suppliers

1

2

3

4

5

6

7

F6. Competitors for customers

1

2

3

4

5

6

7

F7. Government regulatory control over the healthcare industry

1

2

3

4

5

6

7

F8. Meeting new technological requirements of healthcare industry and related industries in production of service

1

2

3

4

5

6

7

7. How often can you determine what the outcome of a decision will be before it is made?

1

2

3

4

5

6

7

8. How often do you feel that you can consider alternative courses of action before making a decision to follow a specific course of action?

1

2

3

4

5

6

7

9. How often do you feel that you can effectively consider the consequences of making decisions before they are made?

1

2

3

4

5

6

7

10. How often do you feel that you are able to tell if the decisions you make will have a positive or negative effect on your hospital's overall performance?

1

2

3

4

5

6

7

11. Which most nearly describes the typical length of time involved before you can obtain feedback or information concerning the effects of your decision on the Hospital?

One

day

Two days

One

week

One

month

Six months

One

year

Two years +

12. Indicate your "sureness" as to how each of these factors is going to affect the success or failure of your Hospital. Circle on the scale of 0 to 1.0 where absolutely unsure = 0, completely sure = 1.0 Then please note the range that you are considering in indicating your sureness.

Completely Unsure

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

Completely Sure

F1. Educational and technological background and skills.

Range------------

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

F2. Intra-unit conflict among organizational functional and staff units.

Range------------

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

F3. Organizational objectives and goals.

Range------------

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

F4. Actual users of service.

Range------------

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

F5. New material suppliers.

Range------------

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

F6. Competitors for customers.

Range------------

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

F7. Government regulatory control over the healthcare industry.

Range------------

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

F8. Meeting new technological requirements of healthcare industry and related industries in production of service.

Range------------

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

SECTION 7: MANAGERIAL PERFORMANCE

The following managerial activities below aim at seeking a self-rating of your performance.

Using the seven-point scale below, please rate your managerial performance by circling only one of the numbers.

Well below average

Below average

Slightly below average

average

Slightly above average

Above average

Well above average

1

2

3

4

5

6

7

1. Planning.

1

2

4

3

5

6

7

2. Investigating.

1

2

4

3

5

6

7

3. Coordinating.

1

2

4

3

5

6

7

4. Evaluating.

1

2

4

3

5

6

7

5. Supervising.

1

2

4

3

5

6

7

6. Staffing.

1

2

4

3

5

6

7

7. Negotiating.

1

2

4

3

5

6

7

8. Representing.

1

2

4

3

5

6

7

9. On overall, how would you rate your performance?

1

2

4

3

5

6

7

SECTION 8: BACKGROUND INFORMATION

Please provide the following information by cycling at the appropriate response.

Your hospital ownership:

1.Governmental

2.Private

3. Public

4. Other (please specify)-----------

The number of beds in your hospital is:

Less than 50

Between 50 and 100

Between 601 and 800

Between 801 and 100

More than 1000

c. Your current position and the approximate period you have been in the position:

Job designation: ----------------------------------

Less than 5 years

Between 5 to 10 years

More than 10 years

Your gender is:

Male

Female

Your Age is:

1. Less than 30 years

2. Between 30 and 45 years

3. More than 45 years

Your education level:

Bachelor's Degree

Master' Degree

College Diploma

Ph D.

Other (please specify)---------

Please provide your comments, if any:

_______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Thank you for your time and participation

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