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Pratique de gestion des résultats et culture nationale. Quel lien ?

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  • Rabeb RIAHI

Abstract

L’objectif de cet article est d'examiner l'impact des systèmes de valeurs sur la pratique de gestion des résultats à travers une analyse cross-nationale. Les valeurs culturelles incluent la distance hiérarchique, l’aversion à l'incertitude, l'individualisme, la masculinité et l'orientation à long terme. L'étude interculturelle utilise la méthode des équations structurelles par l'approche LISREL. Les résultats montrent que toutes les dimensions culturelles étudiées sont capables de définir la culture nationale dans les pays échantillons. Toutefois, les résultats indiquent que seules trois dimensions culturelles expliquent les différences au niveau de la pratique de gestion des résultats dans le contexte étudié. Ces dimensions sont en effet, la distance hiérarchique, l’aversion à l’incertitude et l’individualisme.

Suggested Citation

  • Rabeb RIAHI, 2017. "Pratique de gestion des résultats et culture nationale. Quel lien ?," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(2), December.
    • Handle: RePEc:jaf:journl:v:8:y:2017:i:2:n:100
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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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