بناء مقياس كيفي لتنبؤ بفشل المؤسسات الصغيرة و المتوسطة باستخدام التحليل العاملي : دراسة ميدانية على عينة من المؤسسات الصغيرة و المتوسطة بولاية غارداي

الملخص EN

This research aims at designing a statistical measure based on a collection of qualitative variables that have the potential to predict the failure of Algerian SMEs.

However, most of them do not have reliable accounting documents and records that enable early detection of their inability to meet their commitments in the short term, on the other hand, some researches using by Churchill in 1952, Star and Massel in 1981, Haswell and Holmes study in 1989 and others, pointed out SMEs failure rates were high, and more than a quarter of enterprises remained active in the fifth year of its establishment.

In order to support this research, a field study was conducted targeting a sample of micro, small and medium Algerian enterprises to obtain data related to the factors leading to their failure.

So, this situation is not happens instantly, but result from the interaction of many factors over time periods, which were determined by using the exploratory factor methodology in the stage of determining the qualitative variables identified in seven factors.

Then, as a stage to confirm these variables, it has been relied upon the method of confirmatory factor analysis.