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L’évolution des outils de contrôle de gestion : une influence culturelle ?

Abstract : This research utilizes Hofstede’s (1980, 1991, 2001) framework to study the influence of national culture on the volume of management accounting control systems (MACS) changes, and their location, nature, and perceived success. We collect data on French manufacturing companies that could be compared directly with those collected in Malaysia. The results highlight that change in MACS is determined by national culture. Four cultural dimensions (individualism/collectivism, Confucian dynamism, Power distance and uncertainty avoidance) influence changes in MACS. These results show the importance of the national culture in changes in MACS.
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https://hal-normandie-univ.archives-ouvertes.fr/hal-02364933
Contributor : Tarek Chanegrih <>
Submitted on : Friday, November 15, 2019 - 11:11:09 AM
Last modification on : Saturday, November 16, 2019 - 1:38:48 AM

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Tarek Chanegrih. L’évolution des outils de contrôle de gestion : une influence culturelle ?. Management & Avenir, INSEEC/Management Prospective Ed. 2015, 82 (8), pp.17-36. ⟨10.3917/mav.082.0017⟩. ⟨hal-02364933⟩

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