Les déterminants de la complexité des systèmes d'information comptables des dirigeants de PME : contingences culturelles et endogénéité/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 información contables de los dirigentes de PYMES: contingencias culturales y endogeneidad

First, in the context of small and medium-sized 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.