Les déterminants de la complexité des systèmes de données comptables des dirigeants de petites et moyennes entreprises: Une méta-analyse sur données individuelles

Zouhour Ben Hamadi (), Adrien Bonache, Philippe Chapellier () and Abdallah Mohammed ()
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Zouhour Ben Hamadi: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Philippe Chapellier: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Abdallah Mohammed: University of Aleppo = Université d'Alep

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Abstract: This article aims at comparing three studies on the antecedents of management accounting system (MAS) complexity used by the top manager of small and medium enterprises (SME) in France, Tunisia and Syria. The statistical treatment differences between these three studies justifies the use of metaanalysis of individual data. This technique permit to observe the following differences with integration of dummy variables. 1) We observe that MAS is more complex in French SMEs. 2) Level study impacts more strongly the complexity of the MAS in Tunisian context. 3) Firm size seems to have a more positive effect on complexity of MAS in French context.

Keywords: complexity of management accounting system; contingency factors; meta-analysis of individual data; cultural context; small and medium enterprise; complexité du système de données comptables; facteurs de contingence; méta-analyse sur données individuelles; contexte culturel; petite et moyenne entreprise (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00646518v1
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Citations: View citations in EconPapers (6)

Published in Comptabilités, économie et société, May 2011, France. pp.cd-rom

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