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Does managerial accounting follow entrepreneurial characteristics? Results of an empirical analysis of German SME

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  • Flacke, Klaus
  • Segbers, Klaus

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  • Flacke, Klaus & Segbers, Klaus, 2005. "Does managerial accounting follow entrepreneurial characteristics? Results of an empirical analysis of German SME," Arbeitspapiere des Lehrstuhls für Betriebswirtschaftslehre, insbesondere Controlling 8-1, University of Münster, Chair of Management Accounting.
    • Handle: RePEc:zbw:wwuctr:81
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    References listed on IDEAS

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    1. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    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.
    3. Luft, Joan & Shields, Michael D., 2003. "Erratum to "Mapping management accounting: graphics and guidelines for theory-consistent empirical research" [Accounting Organizations and Society 28 (2003) 169-249]," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 815-815.
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    Cited by:

    1. Adrien Bernard 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 [Les déterminants de la complexité des systèmes d'information comptables," Post-Print hal-03822778, HAL.
    2. Sorin Briciu & Constantin Groza & Alina Puţan, 2012. "Small Business Development During The Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-2.
    3. Philippe Chapellier & Abdallah Mohammed, 2010. "Les Pratiques Comptables Des Dirigeants De Pme Syriennes Dans Un Contexte De Liberalisation De L'Economie," Post-Print hal-00479521, HAL.
    4. Zouhour Ben Hamadi & Adrien Bonache & Philippe Chapellier & Abdallah Mohammed, 2011. "Les déterminants de la complexité des systèmes de données comptables des dirigeants de petites et moyennes entreprises : Une méta-analyse sur données individuelles," Post-Print hal-00646518, HAL.
    5. Patrick Mayimbi Ekuli Ngokana & Lisette Bolila & Véronique Kangela, 2021. "The determinants of the nature of the management control of the african SMEs [Les déterminants de la nature du contrôle de gestion des PME africaines]," Post-Print hal-03140612, HAL.
    6. Zouhour Ben Hamadi & Philippe Chapellier, 2012. "Le système de données comptables des dirigeants de PME tunisiennes : complexité et déterminants," Post-Print hal-02438770, HAL.
    7. Emil PAPAZOV & Lyudmila MIHAYLOVA, 2014. "LINKING ACCOUNTING INFORMATION WITH BUSINESS PLANNING IN BULGARIAN SMEs," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(1), pages 321-327, November.
    8. Yosra Nouir & Sami Mensi, 2013. "Accounting Information System of Tunisian SMEs: Complexity, Determinants and Impact on Financial Performance," Working Papers 766, Economic Research Forum, revised Sep 2013.
    9. 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.

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