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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]

Author

Listed:
  • Mbumba, Richard P.
  • Mbaka, Ruffin B.

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.

Suggested Citation

  • Mbumba, Richard P. & Mbaka, Ruffin B., 2014. "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 ," MPRA Paper 67680, University Library of Munich, Germany, revised Nov 2014.
    • Handle: RePEc:pra:mprapa:67680
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    More about this item

    Keywords

    SME; Accouncy systems; behavioral contingency; structural contingency;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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