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Le système de données comptables des dirigeants de PME tunisiennes : complexité et déterminants

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  • Zouhour Ben Hamadi

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

  • Philippe Chapellier

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

Abstract

Deux objectifs sont attachés à cette recherche :-proposer une description des systèmes de données comptables (SDC) en PME,-identifier les facteurs de contingence susceptibles de les influencer. L'étude, réalisée auprès de 71 dirigeants de PME industrielles tunisiennes, révèle que :-les données comptables de gestion constituent un point d'ancrage obligatoire pour tous les dirigeants, y compris ceux des entreprises les plus petites, mais que les SDC en PME sont rarement complexes et restent par là-même spécifiques,-si le contexte dans lequel se situe l'organisation constitue une source de contraintes, le dirigeant tient un rôle dominant.

Suggested Citation

  • Zouhour Ben Hamadi & Philippe Chapellier, 2012. "Le système de données comptables des dirigeants de PME tunisiennes : complexité et déterminants," Post-Print hal-02438770, HAL.
    • Handle: RePEc:hal:journl:hal-02438770
    DOI: 10.7202/1013155ar
    Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-02438770
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    1. Adrien Bernard Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "Determinants of the complexity of accounting information systems of managers of SMEs: Cultural contingencies and endogeneity [Les déterminants de la complexité des systèmes d'information comptables," Post-Print hal-03822778, HAL.
    2. Adrien Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "Determinants of the complexity of accounting information systems of managers of SMEs: cultural contingencies and endogeneity [Los factores determinantes de la complejidad de los sistemas de informa," Post-Print halshs-01288141, HAL.

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