Les déterminants de la complexité des systèmes d’information comptables des dirigeants de PME : contingences culturelles et endogénéité

Abstract : Determinants of the complexity of accounting information systems of managers of SMEs: cultural contingencies and endogeneity 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.
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Submitted on : Monday, March 14, 2016 - 4:34:57 PM
Last modification on : Tuesday, July 9, 2019 - 3:46:30 PM

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Adrien Bonache, Philippe Chapellier, Zouhour Ben Hamadi, Mohammed Abdallah. Les déterminants de la complexité des systèmes d’information comptables des dirigeants de PME : contingences culturelles et endogénéité. Management international, HEC Montréal, 2015, 19 (3), pp.148--168. ⟨10.7202/1043008ar⟩. ⟨halshs-01288141⟩

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