Les déterminants de la complexité des systèmes de données comptables des dirigeants de petites et moyennes entreprises : Une méta-analyse sur données individuelles

Abstract : This article aims at comparing three studies on the antecedents of management accounting system (MAS) complexity used by the top manager of small and medium enterprises (SME) in France, Tunisia and Syria. The statistical treatment differences between these three studies justifies the use of metaanalysis of individual data. This technique permit to observe the following differences with integration of dummy variables. 1) We observe that MAS is more complex in French SMEs. 2) Level study impacts more strongly the complexity of the MAS in Tunisian context. 3) Firm size seems to have a more positive effect on complexity of MAS in French context.
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Submitted on : Wednesday, November 30, 2011 - 10:31:34 AM
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Zouhour Ben Hamadi, Adrien Bonache, Philippe Chapellier, Abdallah Mohammed. Les déterminants de la complexité des systèmes de données comptables des dirigeants de petites et moyennes entreprises : Une méta-analyse sur données individuelles. Comptabilités, économie et société, May 2011, France. pp.cd-rom. ⟨hal-00646518⟩

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