Déterminants de la qualité du système d'information comptable dans les PME d'une entité décentralisée: Cas de la cité de Mbanza-Ngungu de 2013-2014

Quality determinants of accounting information system in a decentralized entity SMEs: Case of the Mbanza- Ngungu area from 2013 to 2014

Richard Mbumba and Ruffin B. Mbaka

MPRA Paper from University Library of Munich, Germany

Abstract: This article tries to identify factors that determine the quality of the accountancy system in Small and Medium sized (SMS) of Mbanza-Ngungu. It also analyzes the structural and behavioral contingency factors likely to influence this system. To achieve this goal, an investigation was carried out on a sample of 50 SMS. The results obtained show that structural contingency factors influence the use of the accountancy system more than behavioral contingency factors.

Keywords: SME; Accouncy systems; behavioral contingency; structural contingency (search for similar items in EconPapers)
JEL-codes: M00 M13 M40 M41 (search for similar items in EconPapers)
Date: 2014-02, Revised 2014-11
New Economics Papers: this item is included in nep-sbm
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Published in CRIDUPN c.061(2014): pp. 285-300

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:67680

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