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Hammad, Salah, Ruzita, and Elaine are the authors of the secondary article “Management

accounting system for hospitals: a research framework.” In this article, the authors seek to

explore the connection between Management Accounting System (MAS), the performance of the

management and contextual factors in the healthcare sector. Notably, the authors examine the

contextual factors affecting the design of the MAS which would improve the performance of the

organization. The premise of contingency theory methodology has been used by the authors to

pinpoint some of the factors of context that may have an effect on the application of the MAS;

namely technology, the strategy of the organization, size, structure and, external environment.

These authors further discuss the moderating function of MAS on the performance of the

management including the scope to which the management apply the four MAS information

functions related to MAS design; that is timeliness, integrated, aggregated and scope (Hammad,

Salah, Ruzita Jusoh, and Elaine Yen Nee Oon 778). At the end of the research, the authors noted

that the framework provides healthcare managers with the clarity they need in connecting the

discerned effectiveness of information functions of MAS to the performance of the management.

Regardless of the fact that accounting information has an important role to play, it should,

however, call for the utilized manner that takes into consideration the restrictions and the

circumstances. This calls for more research by the designers of accounting information systems
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on coming up with a deep understanding of tasks’ specific information understanding, to allow

for the provision of more information that is relevant.

Hammad, Salah A., Ruzita Jusoh, and Elaine Yen Nee Oon. "Management accounting

system for hospitals: a research framework." Industrial Management & Data Systems 110.5

(2010): 762-784.

The authors, in composing the article, they have come with arguments to examine the

relationship between Management Accounting Systems, the performance of management, and

the contextual factors. According to Fisher (1995), he argues that contingency accounting

research develops and tests an accurate model which involves systems of accounting, variables

of contingency, and outcome variables. Application of this methodology is a crucial strength of

the research as it creates a relationship of the independent variables. Implementation of this

model is in full support of the conclusion as it gives a clear correlation between antecedent

variables such as technology and managerial performance. Thus, it answers the research question

whereby, with the application of the MAS as a factor of mediation, would significantly improve

organizational performance, preferably in the Egyptian hospitals. Nevertheless, there is not a

clear data or statics of the number of hospitals currently using the MAS system, including those

prospecting to make use of it in the future.

In the three articles, the authors have derived their data and most information from

previously conducted research or previous studies. The authors in all three reports have

suggested on cost saving in health care. Saravanan, John, and Seetharaman do propose the use of

Total Quality Management to help cut on costs while Amaboldi, Michela, and Irvine Lapsley
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suggest the use of ABC method as the best technique of promoting cost efficiency. Additionally,

Hammad, Salah, and Ruzita propose the use of MAS system of reducing costs. Saravanan, John,

and Seetharman have hinted on the application of technology to improve the performance of the

process of administration while Hammad, Salah, and Ruzita create a relationship which is

indirect between the management performance and technology.

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Work Cited

Hammad, Salah A., Ruzita Jusoh, and Elaine Yen Nee Oon. "Management accounting system for

hospitals: a research framework." Industrial Management & Data Systems 110.5 (2010):

762-784.