Accounting information system of Tunisian smes : complexity, determinants and impact on financial performance
Joint Authors
Source
Economic Research Forum : Working Paper Series
Issue
Vol. 2013, Issue 745-824 (31 Dec. 2013), pp.1-23, 23 p.
Publisher
Economic Research Forum for the Arab Countries Iran and Turkey
Publication Date
2013-12-31
Country of Publication
Egypt
No. of Pages
23
Main Subjects
Financial and Accounting Sciences
Topics
Abstract AR
هناك شقان في هذا البحث.
الأول هو التعرف على المحددات المحتملة من نظام المعلومات المحاسبية (AIS) لخصائص المؤسسات الصغيرة و المتوسطة.
و الثاني هو لإثبات ما إذا كان نظام المعلومات المحاسبية (و التي تلبي احتياجات المؤسسات الصغيرة و المتوسطة و مديريها) يرتبط بزيادة الأداء المالي لهذه المؤسسات.
تحليل البيانات التي تم جمعها بواسطة استبيانات تدار من خلال المقابلات المباشرة مع 107 مؤسسة تونسية صغيرة و متوسطة تنتمي إلى مختلف القطاعات يكشف أساسا أن 1) يرتبط تعقيد نظام المعلومات المحاسبية بالعوامل ذات الصلة لطوارئ الهيكلية و السلوكية على حد سواء و 2) زيادة تعقيد نظام المعلومات المحاسبية يرتبط سلبا و بشكل كبير بالأداء المالي.
Abstract EN
This research is twofold.
The first is to identify potential determinants of Accounting Information System (AIS) characteristics for Small and Medium Entreprises (SMEs).
The second is to prove whether an AIS, whose characteristics meet the needs of SMEs and their managers, is associated with increased financial performance of these companies.
The analysis of data collected by questionnaires administered through direct interviews with 107 Tunisian SMEs belonging to different sectors reveals mainly that 1) the complexity of the AIS is associated with factors related both to structural and behavioral contingency and 2 increasing the complexity of the AIC is negatively and significantly related to financial performance.
American Psychological Association (APA)
Nuwayr, Yusra& Mensi, Sami. 2013. Accounting information system of Tunisian smes : complexity, determinants and impact on financial performance. Economic Research Forum : Working Paper Series،Vol. 2013, no. 745-824, pp.1-23.
https://search.emarefa.net/detail/BIM-336889
Modern Language Association (MLA)
Nuwayr, Yusra& Mensi, Sami. Accounting information system of Tunisian smes : complexity, determinants and impact on financial performance. Economic Research Forum : Working Paper Series No. 745-824 (2013), pp.1-23.
https://search.emarefa.net/detail/BIM-336889
American Medical Association (AMA)
Nuwayr, Yusra& Mensi, Sami. Accounting information system of Tunisian smes : complexity, determinants and impact on financial performance. Economic Research Forum : Working Paper Series. 2013. Vol. 2013, no. 745-824, pp.1-23.
https://search.emarefa.net/detail/BIM-336889
Data Type
Journal Articles
Language
English
Notes
Includes appendices : p. 17-23
Record ID
BIM-336889
