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Contribution À L'Étude De La Genèse Des Systèmes D'Information Comptable Des Pme : Une Recherche Empirique

Author

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  • Benoit Lavigne

    (INRPME - Institut de recherche sur les PME - UQTR - Université du Québec à Trois-Rivières)

Abstract

Cette recherche empirique a un double objet : 1) décrire certaines caractéristiques des systèmes d'information comptable (SIC) des PME, 2) explorer certains déterminants potentiels des choix faits pas ces entreprises. Elle procède de la consultation de données relatives à 282 PME manufacturières québécoises. Il apparaît que les SIC, bien que majoritairement informatisés, sont divers et déterminés principalement par des facteurs de contingence structurelle

Suggested Citation

  • Benoit Lavigne, 2002. "Contribution À L'Étude De La Genèse Des Systèmes D'Information Comptable Des Pme : Une Recherche Empirique," Post-Print halshs-00584492, HAL.
    • Handle: RePEc:hal:journl:halshs-00584492
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584492
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    References listed on IDEAS

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    1. 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.
    2. Graham Hall, 1994. "Factors Distinguishing Survivors From Failures Amongst Small Firms In The Uk Construction Sector," Journal of Management Studies, Wiley Blackwell, vol. 31(5), pages 737-760, September.
    3. repec:dau:papers:123456789/3421 is not listed on IDEAS
    4. repec:dau:papers:123456789/3419 is not listed on IDEAS
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    Cited by:

    1. Serge Valant Gandja & Ginette Polienne Ipoumb, 2016. "Contingences structurelles et pratiques comptables des PME dans une économie africaine en développement : le cas du Cameroun," Post-Print hal-01856809, HAL.

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