Accounting Information Tools in Managerial Clinical Service Decision-Making Processes: Evidence from Portuguese Public Hospitals

摘要: ABSTRACT:This study examines the influence of some elements related to authority structures in public hospitals on way that directors clinical services (DCS) use accounting information tools (AIT) their decision-making processes. We test seven hypotheses about factors potentially AIT DCS decision making. One construct was original, and rest were adapted from previous studies. The results partially confirmed model: (1) presence a transformational leadership style more senior doctors positively affects DCS’s AIT; (2) used for making if they felt based expertise rather than position; (3) satisfied feel characteristics AIT, will (4) perceived those them management control, management.