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

Author

Listed:
  • 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.

Suggested Citation

  • Ben Hamadi, Z. & Bonache, A.B. & Chapellier, Ph. & Mohammed, A., 2011. "Cultural contingency on the antecedents of the complexity of management accounting systems: Evidence from a meta-analysis of individual data," MPRA Paper 30268, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:30268
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    File URL: https://mpra.ub.uni-muenchen.de/30268/1/MPRA_paper_30268.pdf
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    References listed on IDEAS

    as
    1. Abdel-Kader, Magdy & Luther, Robert, 2008. "The impact of firm characteristics on management accounting practices: A UK-based empirical analysis," The British Accounting Review, Elsevier, vol. 40(1), pages 2-27.
    2. Drury, Colin & Tayles, Mike, 2005. "Explicating the design of overhead absorption procedures in UK organizations," The British Accounting Review, Elsevier, vol. 37(1), pages 47-84.
    3. 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.
    4. 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 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Cultural contingency ; complexity of management accounting systems ; meta-analysis of individual data ; small and medium sized enterprise;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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