LES PRATIQUES COMPTABLES DES DIRIGEANTS DE PME SYRIENNES DANS UN CONTEXTE DE LIBERALISATION DE L'ECONOMIE

Philippe Chapellier () and Abdallah Mohammed ()
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Philippe Chapellier: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques
Abdallah Mohammed: CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019)

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Abstract: For nearly ten years, Syria has been progressively moving from a strongly state-controlled economy to a more free market economy. In order to deal with this new context of business affairs which appears more competitive, complex and uncertain, business leaders may have changed their vision of the role of accounting. This is why we thought it appropriate to carry out a study investigating the accounting practices of business leaders in Syrian SMEs. The analysis of data collected by a survey where 92 Syrian industrial SMEs were interviewed confirms that accounting represents a major part in the information system of business leaders and shows that practices within SMEs vary. The analysis of the relationships between the accounting practices and the contingency factors reveals intermediate tendencies between some indices of structural determinism and behavioral determinism.

Keywords: accounting information system; accounting practices; business leaders of Syrian SMEs; contingency factors.; Système d'information comptable; pratiques comptables; dirigeants de PME syriennes; facteurs de contingence. (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00479521
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Citations: View citations in EconPapers (6)

Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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