The determinants of the quality of the accounting information system (AIS)‎ of Algerian SMEs

Abstract EN

The objective of this article is to identify the determinants of the quality of the accounting information system (AIS) of Algerian SMEs, analyzing the structural and behavioral contingency factors and their relationship with the quality of the AIS.

In order to do this, we chose to carry out a survey by questionnaire on 45 Algerian SMEs.

Through the results we can see that there is no significant positive relationship between the quality of the AIS and the structural and behavioral contingency factors, except for the degree of computerization of the structural contingency factors and the experience of the leaders of the behavioral contingency factors that have an effect on the quality of the AIS.