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In particular, it aims to uncover the contextual factors influencing the design of MAS that would enhance managerial performance in Egyptian hospitals.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>The premise of contingency theory is utilized to identify the contextual factors that may influence the use of MAS; namely organizational strategy, technology, structure, external environment, and size. The mediating role of MAS on the impact of managerial performance is examined through the extent to which managers use the four information characteristics associated with the design of MAS: scope, timeliness, aggregated, and integrated.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>This framework provides clarity in linking the perceived usefulness of MAS information characteristics to managerial performance that has been viewed as problematic by past studies.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>The Egyptian hospital industry is chosen as the ideal setting to investigate the relationship between contextual factors, MAS and managerial performance because of its complexity and continuous inept administration despite years following its reform.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications<\/jats:title><jats:p>This framework helps practitioners develop new approaches in designing MAS within the health care sector.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>This framework adds invaluable insights to the existing literature regarding performance implications of MAS design and functionality, especially within the health care sector.<\/jats:p><\/jats:sec>","DOI":"10.1108\/02635571011044777","type":"journal-article","created":{"date-parts":[[2010,5,22]],"date-time":"2010-05-22T07:11:30Z","timestamp":1274512290000},"page":"762-784","source":"Crossref","is-referenced-by-count":13,"title":["Management accounting system for hospitals: a research framework"],"prefix":"10.1108","volume":"110","author":[{"given":"Salah A.","family":"Hammad","sequence":"first","affiliation":[]},{"given":"Ruzita","family":"Jusoh","sequence":"additional","affiliation":[]},{"given":"Elaine","family":"Yen Nee Oon","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022012819432127100_b2","doi-asserted-by":"crossref","unstructured":"Abernethy, M.A. and Bouwens, J. 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