Accounting Information System of Tunisian SMEs: Complexity, Determinants and Impact on Financial Performance

Yosra Nouir and Sami Mensi

No 766, Working Papers from Economic Research Forum

Abstract: This research is twofold. The first is to identify potential determinants of Accounting Information System (AIS) characteristics for Small and Medium Entreprises (SMEs). The second is to prove whether an AIS, whose characteristics meet the needs of SMEs and their managers, is associated with increased financial performance of these companies. The analysis of data collected by questionnaires administered through direct interviews with 107 Tunisian SMEs belonging to different sectors reveals mainly that 1) the complexity of the AIS is associated with factors related both to structural and behavioral contingency and 2) increasing the complexity of the AIC is negatively and significantly related to financial performance.

Pages: 26
Date: 2013-09, Revised 2013-09
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Published by The Economic Research Forum (ERF)

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