Changes in management accounting systems: the importance of the local context

International audienceThis study combines the quantified cultural values of Hofstede (1980, 1991, 2001) with consideration of France’s historical, sociological and institutional background to investigate the volume of MACS changes, and their location, nature, and perceived success. It compares changes observed in France, Canada, Malaysia and Singapore. The study highlights significant differences between these countries. The first contribution of this paper is the explanation of these differences by historical, sociological, economic, institutional and cultural factors. The results show that to better understand similarities and differences, researchers should combine Hofstede’s cultural dimensions with analysis of the historical, sociological and institutional background of their focal countries. Furthermore, the frequency of changes observed in MACS questions the degree of coherence and consistency of Hofstede’s framework (1980, 1991, 2001), and this is the second contribution of this research