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Approche Contingente Du Design Du Systeme D'Information Comptable Dans Les Pmi Tunisiennes

Author

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  • Jihène Ghorbel

    (FSEG - FSS - Faculté des Sciences de Sfax - Université de Sfax - University of Sfax)

Abstract

Despite growing research on the accounting information system in SMEs, the results found are mixed and contradictory. Thus, we try through this work to contribute to the debate on the design of the accounting information system in the SMIs in developing countries such as Tunisia. In an accounting perspective and in front of challenges which confront these companies and to legitimize their competitiveness and credibility, we focus on a series of structural and behavioral factors that may better understand the design of the accounting information system. Using the methods of structural equation modeling, this research reveals that the design of the accounting information system with 221 PMI is influenced by several contextual factors.

Suggested Citation

  • Jihène Ghorbel, 2015. "Approche Contingente Du Design Du Systeme D'Information Comptable Dans Les Pmi Tunisiennes," Post-Print hal-01188692, HAL.
    • Handle: RePEc:hal:journl:hal-01188692
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188692
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    References listed on IDEAS

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    More about this item

    Keywords

    Accounting information systems; design; SMIs; contingency factors; Système d’information comptable; PMI; facteurs de contingence.;
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