Determinants of the complexity of accounting information systems of managers of SMEs: cultural contingencies and endogeneity

Los factores determinantes de la complejidad de los sistemas de información contables de los dirigentes de PYMES: contingencias culturales y endogeneidad

Adrien Bonache, Philippe Chapellier (), Zouhour Ben Hamadi () and Abdallah Mohammed ()
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Philippe Chapellier: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Zouhour Ben Hamadi: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Abdallah Mohammed: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: First, in the context of small and mediumsized enterprises (SME), the study aimed at showing cultural contingencies of the sophistication of accounting information systems (AIS). Second, the study aimed at contributing to the debate on the potential endogeneity bias in the results of previous studies. A multiple regression analysis and a Hausman test were performed on 276 responses. The respondents are top managers of French, Syrian or Tunisian SME. The results show that Hofstede's cultural dimensions are significant antecedents of the sophistication of AIS. The Hausman test reveals the absence of endogeneity bias in the previous studies.

Keywords: small and medium-sized enterprises; sophistication of accounting information systems; contingences culturelles; cultural contingency; endogeneity; complejidad de los sistemas de información contables; contingencias culturales; endogeneidad; PYMES; complexité des systèmes d’information comptables; endogénéité; petites et moyennes entreprises (search for similar items in EconPapers)
Date: 2015
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-01288141v1
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Citations: View citations in EconPapers (3)

Published in Management international = International management = Gestión internacional, 2015, 19 (3), pp.148-168. ⟨10.7202/1043008ar⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01288141

DOI: 10.7202/1043008ar

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