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

Z. Ben Hamadi, Adrien Bonache, Ph. Chapellier and Ali Mohammed ()

MPRA Paper from University Library of Munich, Germany

Abstract: 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.

Keywords: Cultural contingency; complexity of management accounting systems; meta-analysis of individual data; small and medium sized enterprise (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011-02-28
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:30268

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