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


  • Benoit Lavigne

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


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
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    References listed on IDEAS

    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.
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