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On the presence and absence of CEO gender effects on management control choices

Book Contribution - Chapter

Subtitle:an empirical investigation
Addressing the scarcity of gender research in management control studies, this study examines whether CEO gender is a significant variable in explaining cross-sectional variation in management control choices after controlling for firm and industry context, for the presence of a board and for the individual CEO’s experiences. We develop hypotheses based on insights of the social role theory and on the results of studies focusing on gender influences with respect to leadership behavior. We focus on this particular gender literature because it provides theoretical arguments and empirical evidence that gender differences for people occupying the same role are possible, while the stereotype gender differences found for the average population might not be present for people at the top fulfilling the same role. We find that male CEOs use significantly more short-term planning, financial performance measures and use controls significantly more in a diagnostic way than female CEOs. With respect to the design of long-term planning, non-financial performance measures, rewards and administrative controls and an interactive use of controls, we find no gender influence. In line with the insights of social role theory, these findings imply that when controls guide, evaluate and reward subordinates’ behavior, the organizational role of the CEO is much more important than a CEO’s gender role leaving no room for CEO gender influences. Only when controls also support a CEO’s decision-making there is discretion available for gender influences.
Book: Critical contributions to economics and beyond : Liber Amicorum Marc Jegers / Van Puyvelde, S. [edit.]
Pages: 360 - 398
ISBN:978-3-86965-371-6
Publication year:2021
Keywords:H2 Book chapter
Accessibility:Closed