APPROCHE CONTINGENTE DU DESIGN DU SYSTEME D'INFORMATION COMPTABLE DANS LES PMI TUNISIENNES

Jihène Ghorbel ()
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Jihène Ghorbel: FSEG - FSS - Faculté des Sciences de Sfax - Université de Sfax - University of Sfax

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Abstract: Despite growing research on the accounting information system in SMEs, the results found are mixed and contradictory. Thus, we try through this work to contribute to the debate on the design of the accounting information system in the SMIs in developing countries such as Tunisia. In an accounting perspective and in front of challenges which confront these companies and to legitimize their competitiveness and credibility, we focus on a series of structural and behavioral factors that may better understand the design of the accounting information system. Using the methods of structural equation modeling, this research reveals that the design of the accounting information system with 221 PMI is influenced by several contextual factors.

Keywords: Accounting information systems; design; SMIs; contingency factors; Système d’information comptable; PMI; facteurs de contingence. (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-ara
Note: View the original document on HAL open archive server: https://hal.science/hal-01188692
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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