Cultural contingency on the antecedents of the complexity of management accounting systems: Evidence from a meta-analysis of individual data

Autor:	Ben Hamadi, Z., Bonache, A.B., Chapellier, Ph., Mohammed, A.
Rok vydání:	2011
Předmět:	jel:M41 Cultural contingency complexity of management accounting systems meta-analysis of individual data small and medium sized enterprise
Popis:	The purpose of this study is to test the hypothesis that there is a cultural contingency on the antecedents of the complexity of management accounting systems. After briefly reviewing the theoretical debate on this hypothesis, we present our results which provide support for cultural contingency on these antecedents. However, the data studied could be criticized. Thus, further research will be needed to explore this cultural contingency.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od_______645::2413f23be389fc8087f7f4de2bba971e https://mpra.ub.uni-muenchen.de/30268/1/MPRA_paper_30268.pdf Zobrazit plný text záznamu