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

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  • Yosra Nouir
  • Sami Mensi

    (University of Manouba, Tunisia)

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.

Suggested Citation

  • Yosra Nouir & Sami Mensi, 2013. "Accounting Information System of Tunisian SMEs: Complexity, Determinants and Impact on Financial Performance," Working Papers 766, Economic Research Forum, revised Sep 2013.
    • Handle: RePEc:erg:wpaper:766
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    References listed on IDEAS

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