Principal leadership style and school performance: mediating roles of risk management culture and management control systems use in Australian schools

Gong, M and Subramaniam, N 2018, 'Principal leadership style and school performance: mediating roles of risk management culture and management control systems use in Australian schools', Accounting and Finance, pp. 1-40.


Document type: Journal Article
Collection: Journal Articles

Title Principal leadership style and school performance: mediating roles of risk management culture and management control systems use in Australian schools
Author(s) Gong, M
Subramaniam, N
Year 2018
Journal name Accounting and Finance
Start page 1
End page 40
Total pages 40
Publisher Wiley-Blackwell Publishing Asia
Abstract This study examines the mediating role of organisational control features, namely performance-oriented risk management (RM) culture and the use of management control systems (MCS) in the relationship between school principal leadership styles and school performance within Australia. Based on survey responses from 106 Victorian secondary school principals, the study finds that performance-oriented RM culture and enabling use of MCS play important mediating roles in the leadership style and school performance link. The findings also indicate that private schools are more likely to adopt a performance-oriented RM culture than public schools. Our results extend organisational management and accounting literature linking leadership style, organisational controls and organisational performance in a school context. The findings also have implications for school governance policies.
Subject Management Accounting
Keyword(s) Enabling control
Risk management culture
School performance
DOI - identifier 10.1111/acfi.12416
Copyright notice © 2018 Accounting and Finance Association of Australia and New Zealand
ISSN 0810-5391
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