Astudy by Abernethy and Brownell (1999) found that hospitals undergoing strategic
change (a more prospector type of strategy), used budgets interactively, and focused
on dialogue communication and learning, exhibit enhanced hospital performance.
In addition, Boulianne (2007) found that for prospector strategic-types, and to a lesser
extent for defender strategic-types, broad-scope information is associated with higher
performance. Managers of prospector and defender units need external, non-financial
and future-oriented information for decision-making, which represents an evolution in
defenders’ information needs.