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Les Pratiques Comptables Des Dirigeants De Pme Syriennes Dans Un Contexte De Liberalisation De L'Economie

Author

Listed:
  • 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))

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.

Suggested Citation

  • Philippe Chapellier & Abdallah Mohammed, 2010. "Les Pratiques Comptables Des Dirigeants De Pme Syriennes Dans Un Contexte De Liberalisation De L'Economie," Post-Print hal-00479521, HAL.
    • Handle: RePEc:hal:journl:hal-00479521
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    Cited by:

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    2. Jihène Ghorbel, 2015. "Approche Contingente Du Design Du Systeme D'Information Comptable Dans Les Pmi Tunisiennes," Post-Print hal-01188692, HAL.
    3. Zouhour Ben Hamadi & Philippe Chapellier, 2012. "Le système de données comptables des dirigeants de PME tunisiennes : complexité et déterminants," Post-Print hal-02438770, HAL.
    4. Serge Valant Gandja & Ginette Polienne Ipoumb, 2016. "Contingences structurelles et pratiques comptables des PME dans une économie africaine en développement : le cas du Cameroun," Post-Print hal-01856809, HAL.
    5. Jihene Ghorbel, 2019. "A Study of Contingency Factors of Accounting Information System Design in Tunisian SMIs," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(1), pages 74-103, March.
    6. Jihene Ghorbel, 2016. "The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(1), pages 61-72, January.

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