IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01188692.html
   My bibliography  Save this paper

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

Author

Listed:
  • Jihène Ghorbel

    () (FSEG - Faculté des sciences de 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.archives-ouvertes.fr/hal-01188692
    as

    Download full text from publisher

    File URL: https://hal.archives-ouvertes.fr/hal-01188692/document
    Download Restriction: no

    References listed on IDEAS

    as
    1. Zouhour Ben Hamadi & Adrien Bonache & Philippe Chapellier & Abdallah Mohammed, 2011. "Les déterminants de la complexité des systèmes de données comptables des dirigeants de petites et moyennes entreprises : Une méta-analyse sur données individuelles," Post-Print hal-00646518, HAL.
    2. Serge Valant Gandja, 2012. "Choix stratégiques et modes d'organisation des services comptables dans une économie en développement : une analyse des déterminants par une approche triangulée," Post-Print hal-00690977, HAL.
    3. Anis Mnif, 2008. "L'influence de l'incertitude de la tâche et de la structure organisationnelle sur les caractéristiques des Systèmes d'Information Comptables (SIC) : Étude empirique," Post-Print halshs-00525816, HAL.
    4. Davila, Tony, 2005. "An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 223-248, April.
    5. 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.
    6. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
    7. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    8. Thierry Nobre, 2001. "Méthodes et outils du contrôle de gestion dans les PME," Revue Finance Contrôle Stratégie, revues.org, vol. 4(2), pages 119-148, March.
    9. Seleshi Sisaye & Jacob Birnberg, 2010. "Extent and scope of diffusion and adoption of process innovations in management accounting systems," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 18(2), pages 118-139, June.
    10. Gerdin, Jonas, 2005. "Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 99-126, February.
    11. Kaïs Lassoued & Inès Abdelmoula, 2006. "Les déterminants des systèmes d'information comptables dans les PME : une recherche empirique dans le contexte tunisien," Post-Print halshs-00581065, HAL.
    12. Toomas Haldma & Kertu Laats, 2002. "Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    13. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 33-52, March.
    14. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    15. Richard L. Daft & Robert H. Lengel, 1986. "Organizational Information Requirements, Media Richness and Structural Design," Management Science, INFORMS, vol. 32(5), pages 554-571, May.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

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

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01188692. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.