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Les déterminants des systèmes d'information comptables dans les PME : une recherche empirique dans le contexte tunisien

Author

Listed:
  • Kaïs Lassoued

    (UREMO - IHEC)

  • Inès Abdelmoula

    (FSEG - Université de Sfax - University of Sfax)

Abstract

Deux objectifs fondamentaux sont attachés à notre problématique de recherche. Le premier consiste à décrire les pratiques comptables des PME tunisiennes à partir de certaines caractéristiques relatives aux systèmes d'informations comptables (SICs). Le second cherche à identifier les déterminants des SICs en analysant les facteurs de contingence d'ordre structurel ou comportemental susceptibles d'influencer ces systèmes. Pour répondre à ces objectifs, une enquête a été réalisée à l'aide d'un questionnaire auprès d'un échantillon de 63 PME tunisiennes indépendantes de 10 à 100 salariés. Les résultats montrent que, globalement, les facteurs de contingence structurelle, notamment la taille de la PME et le degré d'informatisation de la gestion ont une influence sur l'utilisation des SIC. Ce qui n'est pas le cas pour les facteurs de contingence comportementale, particulièrement ceux relatifs au dirigeant.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:halshs-00581065
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581065
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    References listed on IDEAS

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    1. Blake Ives & Scott Hamilton & Gordon B. Davis, 1980. "A Framework for Research in Computer-Based Management Information Systems," Management Science, INFORMS, vol. 26(9), pages 910-934, September.
    2. Benoit Lavigne & Josée St-Pierre, 2002. "Association entre le système d'information comptable des PME et leur performance financière," Post-Print hal-01705761, HAL.
    3. repec:dau:papers:123456789/3421 is not listed on IDEAS
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    5. repec:dau:papers:123456789/3419 is not listed on IDEAS
    6. 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).
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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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