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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]

Author

Listed:
  • Adrien Bonache

    (CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - UB - Université de Bourgogne - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

  • 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)

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.

Suggested Citation

  • Adrien Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "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 informa," Post-Print halshs-01288141, HAL.
    • Handle: RePEc:hal:journl:halshs-01288141
    DOI: 10.7202/1043008ar
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-01288141
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    References listed on IDEAS

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    3. Dakhli Anissa, 2021. "Budget behaviour and cultural contingencies: case study in a Tunisian company," International Journal of Contemporary Management, Sciendo, vol. 57(2), pages 19-30, June.

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