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

机译：关于管理会计系统复杂性的前因的文化意外事件：来自个人数据的荟萃分析的证据

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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.

机译：这项研究的目的是检验以下假设：管理会计系统复杂性的前因存在文化上的偶然性。在简要回顾了关于该假设的理论辩论之后，我们提出了我们的结果，这些结果为这些先例的文化偶然性提供了支持。但是，研究的数据可能会受到批评。因此，将需要进一步的研究来探索这种文化偶然性。

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Ben Hamadi Z.; Bonache A.B.; Chapellier Ph.; Mohammed A.;
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年度 2011
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正文语种 {"code":"en","name":"English","id":9}
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机译：关于管理会计系统复杂性的前因的文化意外事件：来自个人数据的荟萃分析的证据

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

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