الفهرس 
introduction
theoretical frameworkOnly 14 pages are availabe for public view
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Abstract
This study was conducted within the health care industry to investigate the relationshipbetween contingent variables, management accounting systems (MAS) information, and managerial performance. The proposed research framework utilizes the foundations of contingency and work performance theory to determine the contingent variables that influence the extent of use of MAS information; namely, technology, organizational structure, and perceived environmental uncertainty. In addition, it investigates how the appropriate fit between these contingent variables and MAS information characteristics (scope, timeliness, aggregated, and integrated information), which serve as the mediator, would enhance the managerial performance of Egyptian managers in health care. Finally, it examines the effect of hospital size on the relationship between the research contextual variables, MAS information, and managerial performance. Due to its complexity and
continuous inept administration despite years following its reform, the Egyptian hospital industry was chosen as the ideal setting to investigate these relationships. In addition, the data analysis of this study used 200 responses from the managers of departments within Egyptian hospitals. Using partial least squares (PLS), the results reveal that the absence or partial support for the positive relationship between technology and MAS information may give attention to re-organize the Egyptian hospitals to make fit between the two variables.