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L'influence de l'incertitude de la tâche et de la structure organisationnelle sur les caractéristiques des Systèmes d'Information Comptables (SIC) : Étude empirique

Author

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  • Anis Mnif

    (High School of Commerce - Faculté des sciences de Sfax)

Abstract

L'objectif de cet article est d'examiner l'influence de la technologie et de la structure organisationnelle sur les caractéristiques des systèmes d'information comptables (SIC). En adoptant une perspective modératrice, on a examiné les effets d'interaction entre les caractéristiques des SIC, l'incertitude de la tâche et la structure organisationnelle sur la satisfaction des managers. L'échantillon est composé de 48 managers appartenant à des entreprises tunisiennes. Des modèles de régression multiples avec terme multiplicatif et des dérivées partielles de ces modèles ont été utilisés pour tester les hypothèses de recherche. Les résultats de l'étude montrent que les effets d'interaction entre les caractéristiques des SIC et l'incertitude de la tâche ont un impact positif sur la satisfaction des managers. En outre, les résultats montrent que les effets d'interaction entre les caractéristiques des SIC et la structure organisationnelle ont un impact positif sur la satisfaction des managers.

Suggested Citation

  • 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.
  • Handle: RePEc:hal:journl:halshs-00525816 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00525816
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    References listed on IDEAS

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    Cited by:

    1. Jihène Ghorbel, 2015. "Approche Contingente Du Design Du Systeme D'Information Comptable Dans Les Pmi Tunisiennes," Post-Print hal-01188692, HAL.

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