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I am a lector in Faculty of Commerce at Tanta University and a Ph.D. campaigner in section of direction accounting and revenue enhancement in Faculty of Business and Accountancy at University of Malaya, Malaysia. Presently I am carry oning a countrywide study of Egyptian infirmary directors to garner informations for my thesis. The intent of the survey is to find factors that influence direction accounting system ( MAS ) design, find the outstanding dimensions of MAS that enhances managerial public presentation in Egyptian infirmaries and analyze whether MAS mediate the relationship between contextual factors ( scheme, engineering, organisational construction, external environment, hospital size ) and managerial public presentation.

Your response is really of import to the truth of my survey. I understand that your clip is valuable, but I would appreciate it if you would take a few proceedingss to finish the short questionnaire. To assist salvage clip, I have enclosed a preaddressed postage-paid answer envelope.

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Your completion of the questionnaire is critical to my survey. Please complete and return the questionnaire every bit shortly as possible. Your namelessness is guaranteed. Let me guarantee you that all information collected will be kept confidential and that consequences will be reported merely in a summarized signifier. I will lief get off you a transcript of the consequences of the survey when they become available.

Thank you for your aid in this research.

Sincerely Yours,

Salah A. Hammad

Doctoral Candidate

Section 1: MANAGEMENT ACCOUNTING SYSTEM INFORMATION CHARACTERISTICS

Using the seven-point graduated table below, delight bespeak the extent to which you use the undermentioned information when you make be aftering, control and jobs work outing. Please circle merely one of the Numberss.

Never

Rarely

sometimes

frequently

Very frequently

often

ever

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 likeliness of future events happening.

1

2

3

4

5

6

7

3. Non-economic information.

1

2

3

4

5

6

7

4. Information on wide factors external to your infirmary.

1

2

3

4

5

6

7

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

1

2

3

4

5

6

7

6. Requested information to get instantly upon petition.

1

2

3

4

5

6

7

7. Information supplied to you automatically upon its reception into information systems or every bit shortly as processing is completed.

1

2

3

4

5

6

7

8. Reports are provided often on a systematic, regular footing.

1

2

3

4

5

6

7

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

1

2

3

4

5

6

7

10. Information provided on the different subdivisions or functional countries in your infirmary.

1

2

3

4

5

6

7

11. Information on the consequence of events on peculiar clip periods.

1

2

3

4

5

6

7

12. Information which has been processed to demo the influence of events on different maps.

1

2

3

4

5

6

7

13. Information on the consequence of different subdivisions ‘ activities on drumhead studies for your section and the overall infirmary.

1

2

3

4

5

6

7

14. Information in signifiers which enable you to carry on “ what-if ” analysis.

1

2

3

4

5

6

7

15. Information in formats suited for input into determination theoretical accounts.

1

2

3

4

5

6

7

16. Costss separated into fixed and variable constituents.

1

2

3

4

5

6

7

17. Information on the impact that your determination will hold throughout your section, and the influence of other persons ‘ determinations on your country of duty.

1

2

3

4

5

6

7

18. Information on precise marks for the activities of all subdivisions within your section.

1

2

3

4

5

6

7

19. Information that relates to the impact that your determinations have on the public presentation of your section.

1

2

3

4

5

6

7

Section 2: Business Scheme

Please choose, by circling merely one of the Numberss, which description most closely suit your infirmary as compared to other infirmaries in the health care industry. Please put your infirmary runing from 1 to 7.

Not at all

To a minimal extent

To a little extent

To a some extent

To a moderate extent

To a big extent

To a great extent

1

2

3

4

5

6

7

Hospital A maintains a ‘niche ‘ within the health care system by offering a comparatively stable set of services/facilities. By and large, infirmary A is non at the head of new services or market developments in health care. It tends to disregard alterations that have no direct impact on current countries of operation and dressed ores alternatively on making the best occupation possible in its bing sphere.

1

2

3

4

5

6

7

Hospital B maintains a comparatively stable base of services while at the same clip traveling to run into selected, assuring new service/market development. The infirmary is rarely ‘first in ‘ with new services or installations. However, by carefully supervising the actions of establishments like infirmary C ( below ) , hospital B efforts to follow with a more cost-effective or well-conceived service.

1

2

3

4

5

6

7

Hospital C makes comparatively frequent alterations in its set of services/facilities. It systematically attempts to open up by being ‘first in ‘ in new countries of service or market activity, even if non all of these attempts finally turn out to be extremely successful. Hospital C responds quickly to early signals of market demands or chances.

1

2

3

4

5

6

7

Section 3: Undertaking Uncertainty

This subdivision required the respondents to bespeak their perceptual experiences on undertaking uncertainness in their daily direction activities.

Please respond to each of the undermentioned inquiries by circling a figure from 1 to 7.

Not at all

To a minimal extent

To a little extent

To a some extent

To a moderate extent

To a big extent

To a great extent

1

2

3

4

5

6

7

1. To what extent the undertakings in your section are the same from twenty-four hours to twenty-four hours?

1

2

3

4

5

6

7

2. To what extent would you believe that your work is everyday?

1

2

3

4

5

6

7

3. I do the same undertakings in the same manner most of the clip.

1

2

3

4

5

6

7

4. Basically, I perform insistent activities in making my occupation.

1

2

3

4

5

6

7

5. To what extent your responsibilities are repetitive?

1

2

3

4

5

6

7

6. To what extent is at that place a clearly known manner to make the major types of work usually encountered in your section?

1

2

3

4

5

6

7

7. To what extent is at that place a clearly defined organic structure of cognition of capable affair which can steer the work done in your section?

1

2

3

4

5

6

7

8. To what extent is there an apprehensible sequence of stairss that can be followed in making the work of your section?

1

2

3

4

5

6

7

9. To make your work, to what extent can you really rely on established processs and patterns?

1

2

3

4

5

6

7

10. To what extent is there an apprehensible sequence of stairss that can be followed in transporting out the work in your section?

1

2

3

4

5

6

7

Section 4: INTERDEPENDANCE

The undermentioned series of the inquiries deal with your perceptual experiences of cooperation of your section and the other sections in joint activities you undertake with them. Please give your judgements on the typical relation that exists, as described under a, B, degree Celsius, and vitamin D.

Not at all

To a minimal extent

To a little extent

To a some extent

To a moderate extent

To a big extent

To a great extent

1

2

3

4

5

6

7

( a ) Independent work flow instance:

To what extent work and activities are performed by your section independently and make non flux between them?

1

2

3

4

5

6

7

( B ) Sequential work flow instance 1 from you to them:

To what extent work and activities flow from your section to other section and non frailty versa ‘ ?

1

2

3

4

5

6

7

( degree Celsius ) Sequential work flow instance 2 from them to you:

To what extent work and activities flow from other sections to your section, and non vise versa?

1

2

3

4

5

6

7

( vitamin D ) Reciprocal work flow instance:

To what extent work and activities flow between your section and the other section in a mutual “ back and Forth ” mode over a period of clip until the work is done?

1

2

3

4

5

6

7

Section 5: Decentralization

Please bespeak the extent to which you agree, on a scale ranging from 1 ( strongly disagree ) to 7 ( strongly agree ) , with the undermentioned points associating to the liberty of clinical units.

Strongly differ

Disagree

Slightly disagree

Neither agree nor disagree

Slightly agree

Agree

Strongly hold

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 pull offing throughput in their units.

1

2

3

4

5

6

7

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

1

2

3

4

5

6

7

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

1

2

3

4

5

6

7

Section 6: ENVIRONMENTAL UNCERTAINTY

The undermentioned inquiries relate to you perceive the environmental uncertainness of your infirmary. Bespeak the extent to which you use information with the features specified in the undermentioned inquiries. Using the seven-point graduated table below, delight bespeak your response by circling merely one of the Numberss.

Never

Rarely

sometimes

frequently

Very frequently

often

ever

1

2

3

4

5

6

7

1. How frequently do you experience that you have the information needed to understand the impact of your determination on this factor or frailty versa?

F1. Educational and technological background and accomplishments

1

2

3

4

5

6

7

F2. Intra-unit struggle among organisational functional and staff units

1

2

3

4

5

6

7

F3. Organizational aims and ends

1

2

3

4

5

6

7

F4. Actual users of service

1

2

3

4

5

6

7

F5. New stuff providers

1

2

3

4

5

6

7

F6. Rivals for clients

1

2

3

4

5

6

7

F7. Government regulative control over the health care industry

1

2

3

4

5

6

7

F8. Meeting new technological demands of health care industry and related industries in production of service

1

2

3

4

5

6

7

2. How frequently you believe that the information you have about this factor is equal for determination devising?

F1. Educational and technological background and accomplishments

1

2

3

4

5

6

7

F2. Intra-unit struggle among organisational functional and staff units

1

2

3

4

5

6

7

F3. Organizational aims and ends

1

2

3

4

5

6

7

F4. Actual users of service

1

2

3

4

5

6

7

F5. New stuff providers

1

2

3

4

5

6

7

F6. Rivals for clients

1

2

3

4

5

6

7

F7. Government regulative control over the health care industry

1

2

3

4

5

6

7

F8. Meeting new technological demands of health care industry and related industries in production of service

1

2

3

4

5

6

7

3. How hard is it for you to acquire the necessary information about this factor for determination devising?

F1. Educational and technological background and accomplishments

1

2

3

4

5

6

7

F2. Intra-unit struggle among organisational functional and staff units

1

2

3

4

5

6

7

F3. Organizational aims and ends

1

2

3

4

5

6

7

F4. Actual users of service

1

2

3

4

5

6

7

F5. New stuff providers

1

2

3

4

5

6

7

F6. Rivals for clients

1

2

3

4

5

6

7

F7. Government regulative control over the health care industry

1

2

3

4

5

6

7

F8. Meeting new technological demands of health care industry and related industries in production of service

1

2

3

4

5

6

7

4. How hard is to obtain extra information about this factor when you need it for determination devising?

F1. Educational and technological background and accomplishments

1

2

3

4

5

6

7

F2. Intra-unit struggle among organisational functional and staff units

1

2

3

4

5

6

7

F3. Organizational aims and ends

1

2

3

4

5

6

7

F4. Actual users of service

1

2

3

4

5

6

7

F5. New stuff providers

1

2

3

4

5

6

7

F6. Rivals for clients

1

2

3

4

5

6

7

F7. Government regulative control over the health care industry

1

2

3

4

5

6

7

F8. Meeting new technological demands of health care industry and related industries in production of service

1

2

3

4

5

6

7

5. How frequently do you experience that you are unable to foretell how this factor is traveling to respond to, or be affected by, determinations made in the infirmary or the systems bid?

F1. Educational and technological background and accomplishments

1

2

3

4

5

6

7

F2. Intra-unit struggle among organisational functional and staff units

1

2

3

4

5

6

7

F3. Organizational aims and ends

1

2

3

4

5

6

7

F4. Actual users of service

1

2

3

4

5

6

7

F5. New stuff providers

1

2

3

4

5

6

7

F6. Rivals for clients

1

2

3

4

5

6

7

F7. Government regulative control over the health care industry

1

2

3

4

5

6

7

F8. Meeting new technological demands of health care industry and related industries in production of service

1

2

3

4

5

6

7

6. Is it often hard to cognize whether this factor will respond to a determination before the determination has really been made?

F1. Educational and technological background and accomplishments

1

2

3

4

5

6

7

F2. Intra-unit struggle among organisational functional and staff units

1

2

3

4

5

6

7

F3. Organizational aims and ends

1

2

3

4

5

6

7

F4. Actual users of service

1

2

3

4

5

6

7

F5. New stuff providers

1

2

3

4

5

6

7

F6. Rivals for clients

1

2

3

4

5

6

7

F7. Government regulative control over the health care industry

1

2

3

4

5

6

7

F8. Meeting new technological demands of health care industry and related industries in production of service

1

2

3

4

5

6

7

7. How frequently can you find what the result of a determination will be before it is made?

1

2

3

4

5

6

7

8. How frequently do you experience that you can see alternate classs of action before doing a determination to follow a specific class of action?

1

2

3

4

5

6

7

9. How frequently do you experience that you can efficaciously see the effects of doing determinations before they are made?

1

2

3

4

5

6

7

10. How frequently do you experience that you are able to state if the determinations you make will hold a positive or negative consequence on your infirmary ‘s overall public presentation?

1

2

3

4

5

6

7

11. Which most about describes the typical length of clip involved before you can obtain feedback or information refering the effects of your determination on the Hospital?

One

twenty-four hours

Two yearss

One

hebdomad

One

month

Six months

One

twelvemonth

Two old ages +

12. Bespeak your “ sureness ” as to how each of these factors is traveling to impact the success or failure of your Hospital. Circle on the graduated table of 0 to 1.0 where perfectly diffident = 0, wholly certain = 1.0 Then delight observe the scope that you are sing in bespeaking your assurance.

Wholly Unsure

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

Wholly Certain

F1. Educational and technological background and accomplishments.

Range — — — — — —

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

F2. Intra-unit struggle among organisational functional and staff units.

Range — — — — — —

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

F3. Organizational aims and ends.

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 providers.

Range — — — — — —

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

F6. Rivals for clients.

Range — — — — — —

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

F7. Government regulative control over the health care industry.

Range — — — — — —

0

.1

.2

.3

.4

.5

.6

.7

.8

.9

1.0

F8. Meeting new technological demands of health care 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 undermentioned managerial activities below purpose at seeking a self-rating of your public presentation.

Using the seven-point graduated table below, delight rate your managerial public presentation by circling merely one of the Numberss.

Well below norm

Below norm

Slightly below norm

mean

Slightly above norm

Above norm

Well above norm

1

2

3

4

5

6

7

1. Planning.

1

2

4

3

5

6

7

2. Investigation.

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. Oversing.

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 public presentation?

1

2

4

3

5

6

7

Section 8: BACKGROUND Information

Please supply the undermentioned information by cycling at the appropriate response.

Your hospital ownership:

1.Governmental

2.Private

3. Public

4. Other ( delight specify ) — — — — — –

The figure of beds in your infirmary is:

Less than 50

Between 50 and 100

Between 601 and 800

Between 801 and 100

More than 1000

c. Your current place and the approximative period you have been in the place:

Job appellation: — — — — — — — — — — — — — — — — —

Less than 5 old ages

Between 5 to 10 old ages

More than 10 old ages

Your gender is:

Male

Female

Your Age is:

1. Less than 30 old ages

2. Between 30 and 45 old ages

3. More than 45 old ages

Your instruction degree:

Bachelor ‘s Degree

Master ‘ Degree

College Diploma

Ph D.

Other ( delight specify ) — — — — –

Please supply your remarks, if any:

_______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Thank you for your clip and engagement

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