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

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  • Ben Hamadi, Z.
  • Bonache, A.B.
  • Chapellier, Ph.
  • Mohammed, A.

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.

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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 30268.

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Date of creation: 28 Feb 2011
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Handle: RePEc:pra:mprapa:30268

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Keywords: Cultural contingency ; complexity of management accounting systems ; meta-analysis of individual data ; small and medium sized enterprise;

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  1. Toomas Haldma & Kertu Laats, 2002. "Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies," University of Tartu - Faculty of Economics and Business Administration Working Paper Series, Faculty of Economics and Business Administration, University of Tartu (Estonia) 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
  2. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
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