L'impact des caractéristiques du système d'information comptable et de l'incertitude environnementale sur la performance financière: Cas des PME tunisiennes

Zied Louizi and Mohamed Ali Boujelbene
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Zied Louizi: Université de Sfax - University of Sfax
Mohamed Ali Boujelbene: Université de Sfax - University of Sfax

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Abstract: By following the contingency approach, the present study examines the impact of information system characteristics and environmental uncertainty on financial performance. Fifty six managers participated in this study. Data were collected from managers using a questionnaire survey. The results indicate that environmental uncertainty moderates the effect of the extent of information system qualities on financial performance. Our results suggest that organizations should enhance their information system especially in the current environment in Tunisia which is broadly characterized by a high degree of uncertainty.

Keywords: information system; financial performance; environmental uncertainty; système d'information; performance financière; incertitude environnementale (search for similar items in EconPapers)
Date: 2016-05-18
Note: View the original document on HAL open archive server: https://hal.science/hal-02273549
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France

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