The proposed research framework aims to provide guidance on cross-sectional
empirical evidence conducted in the Egyptian health care industry. Empirical findings
in Egypt would most likely be different from those in Western countries, thereby
contributing to the literature. As such, the proposed framework can be used to fill the
empirical gap that exists within developing countries. In this regard, the empirical
findings resulting from the use of the proposed framework will contribute to the limited
literature currently prevailing in the design of Management accounting systems and other related organizational design issues. Such contribution is crucial, especially within the health care industry as it is one of the fastest growing and the most significant sectors of many economies (Ezzamel and Willmott, 1993; Mensah, 2000; Sheila et al., 1999). In addition, such empirical findings would enhance the understanding of how different elements of organizational designs and contexts fit together with Management accounting system to enhance managerial performance. The important contextual variables or conditions that influence the managerial performance will also be uncovered. This will help practitioners develop new approaches in designing Management accounting system within the Egyptian health care sector. More importantly, this paper attempts to reveal whether Management accounting systems that provides broad, timely, integrated, and aggregated information is essential in linking contextual variables to managerial performance. Future empirical studies using the proposed framework will fill an important gap in the literature in the context of developing countries, as they represent the systematic attempt to gauge the nature of the Egyptian hospitals in terms
of their strategic orientation, technology, structure, environment uncertainty, and size.